Papers by Margareta Lespezanu
Din punct de vedere fiscal DIVIDEND-o distribuire în bani sau în natură, efectuată de o persoană ... more Din punct de vedere fiscal DIVIDEND-o distribuire în bani sau în natură, efectuată de o persoană juridică unui participant, drept consecinţă a deţinerii unor titluri de participare* la acea persoană juridică.
The present article brings into attention a series of theoretical and practical aspects regarding... more The present article brings into attention a series of theoretical and practical aspects regarding the measures established through Decree 195/2020 regarding the establishment of the state of emergency on the territory of Romania, for the period of temporary suspension of the individual employment contract, at the employer’s initiative, according to article 52 (1) c) of Law 53/2003 – of the Labour Code, republished as subsequently amended and supplemented, as a result of the effects of the SARS-CoV-2 coronavirus. This is a regulation that is beneficial both to employees of employers that do not have the financial capacity to pay all the salaries of their employees and to employers, by maintaining the contractual relations between the employers and the employees after this period of crisis.
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Papers by Margareta Lespezanu