Tax on buildings. Fiscal obligation. Amount established on the basis of the tax declaration

DREPTUL CONTENCIOSULUI ADMINISTRATIV ŞI FISCAL

Authors

  • Liliana Mădălina Dună Author

Abstract

The fiscal code establishes the tax on buildings depending on the type of building, residential or non-residential. The amount of the tax obligation established on the basis of the tax declaration, having annexed the Register regarding the non-residential buildings in which the building appears as an administrative headquarters, by destination, according to the building authorization, for the tax exemption having relevance the activity that is actually carried out in the respective building and not in the registered office of the company.

Published

2024-02-07

Issue

No. 3 (2019): Revista Română de Jurisprudență

Section

Articole

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