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Considerations Juridiques Et Fiscales Relatives A La Personne Autorisee

Author

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  • Mihaela- Alexandra GRAMA

    (MA student, Bucharest University of Economic Studies)

Abstract

In a country with low purchasing power and a large number of taxes, a taxpayer wishing to start a business must know and apply the law that fits. Understanding taxation area helps investors, especially those who are at the beginning, to measure and maximize potential gains, taking advantage of the solutions that the state provides. Given the regulations in force I will present the conditions under which a taxpayer can be registered as a PFA. To better understand the concept of an authorized person we must first start from the notion of a professional. This paper aims to analyze the authorized person, based on a parallel between the notion of "trader" and "professional", continuing with the conditions to set up a PFA, the affectation heritage and the contributions due from it. In short, I will be analyzing a PFA from both legal and tax perspective.

Suggested Citation

  • Mihaela- Alexandra GRAMA, 2014. "Considerations Juridiques Et Fiscales Relatives A La Personne Autorisee," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 3(1), pages 147-152, December.
    • Handle: RePEc:sja:journl:v:3:y:2014:i:1:p:147-152
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    File URL: http://www.businesslawconference.ro/revista/articole/an3nr1/19.%20Grama%20Mihaela%20Alexandra%20FR.pdf
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    More about this item

    Keywords

    professional; commercial Law; natural person authorized; professional patrimony.;
    All these keywords.

    JEL classification:

    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law

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