Recalificarea unor sume acordate salariaţilor, asociaţilor şi colaboratorilor
Reclassification of amounts granted to employees, associates and collaborators

Summary/Abstract: The principle of economic substance over legal form is the core of the general anti abuse rule in tax legislation and requires the taxation of operations according to economic substance and not to their legal form. The determination of the economic substance of an operation involves, in many cases, the assessment of the legal substance, since, in the absence of the corroborated application of the provisions defining its legal regime, the premises for abusive application of anti abuse provisions can be created.

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