Dividend prescription

Corporate Fiscal Consulting Q&A
Stare:  În vigoare
Autor răspuns: DRAGOS Cerasela
Dată răspuns: 1 Martie 2020, stare legală neschimbată

ÎNTREBARE

Question:

In case the company, due to lack of cash, does not pay dividends approved by the General Meeting of Shareholders/Associates and distributed 3 years ago and does not confirm them, as part of the yearly patrimony inventory process can these be recorded under other operating revenues, as prescribed? What is the tax treatment?

RĂSPUNS

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