PREMIERA: Codul Fiscal permite recuperarea pierderilor fiscale inregistrate dupa fuziune sau divizare
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Noua dispozitie prevede ca persoanele juridice supuse unei proceduri de fuziune sau divizare (societati comerciale, societati agricole, asociatii si fundatii) isi pot recupera pierderile fiscale inregistrate in ultimii cinci ani fiscali in cazul in care trec printr-un proces de fuziune sau de divizare.
Acestea se pot „recupera de catre contribuabilii nou infiintati sau de catre cei care preiau patrimoniul societatii absorbite sau divizate, dupa caz, proportional cu activele si pasivele transferate persoanelor juridice beneficiare, potrivit proiectului de fuziune/divizare.”
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