Reîncadrarea tranzacțiilor și ajustarea efectelor fiscale ale acestora. Studiu de caz
Reclassification of transactions and adjustment of their tax effects. Case study

Summary/Abstract: In the light of recent case law of the High Court of Cassation and Justice, the extremely broad limits of the tax authority’s assessment of the reclassification of a legal transaction and the adjustment of its tax effects are being reconsolidated. The article aims to analyze a recently resolved case in which a sale-purchase transaction has been reclassified as dividend distribution.

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