Discuţii referitoare la beneficiarii deducerii personale în cazul recăsătoriei soţului împreună cu care locuieşte minorul provenit dintr-o căsătorie anterioară

conf. univ. dr. Ioan LAZĂR

Universitatea „1 Decembrie 1918” din Alba Iulia

avocat, Baroul Alba

asist. univ. dr. Bogdan FLOREA

Facultatea de Drept şi Ştiinţe Sociale

Universitatea „1 Decembrie 1918” din Alba Iulia

ABSTRACT

The situation of the minor child from previous marriages generates confusion regarding the persons who are entitled to the personal deduction when the parent the child lives with remarries.

This confusion is generated by a difference of vision between the provisions of the Methodological Norms for the application of the Tax Code, on the one hand, and the provisions of the Tax Code and the Civil Code, on the other.

This study is an analysis of the personal deduction’s right of the minor child’s divorced parents, and also is an analysis of the same right of the husband of the divorced parent the child lives with, if all...