Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons

In view of carrying out an economic activity, two or more natural persons may set up an association without legal personality. The article has a series of conceptual and practical aspects regarding the declarative and payment obligations that the members of such an entity have. The natural persons a...

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Bibliographic Details
Main Author: Lucian CERNUȘCA
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2022-04-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/fiscal-obligations-of-the-associations-without-legal-personality-set-up-between-natural-persons-a206d/download-PDF/