Indemnizaţia de neconcurenţă prevăzută de Codul muncii. Clarificări privind regimul fiscal al contribuţiilor obligatorii

Drd. Lavinia POPESCU

Junior auditor

Drd. Adela Sorinela SAFTA

Senior expert ANAF

Academia de Studii Economice din Bucureşti

Şcoala Doctorală Economie, România

ABSTRACT

This research aims to analyze from the perspective of the fiscal regime the transposition of an obligation regarding the non-compete benefit apparently transposed only formally in the Labour Code, but in the context of the consequences it produces it is important to clarify its implications regarding the fiscal regime towards the legal subjects in legal relationships.

The phrase non-compete benefit as it is regulated at the level of national normative acts takes the form of the employer’s protection against the possible competitive activity of the employee, but also against his intention to perform work for a competitor. In consideration of the restriction of the freedom of the employee's right to work, he...