Theoretical and Practical Study on the Establishment of the Taxable Value of Buildings Belonging to Legal Entities

Theoretical and Practical Study on the Establishment of the Taxable Value of Buildings Belonging to Legal Entities

International conference KNOWLEDGE-BASED ORGANIZATION

Volume 26 (2020): Issue 2 (June 2020)

By:

Mariana Rodica Ṭḯrlea

Open Access

|Jul 2020

References

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[2] Valuation Guide - GEV 500. Determining the taxable value of buildings [cited 16.09.2019]. Available: https://site2.anevar.ro/sites/default/files/page-files/0_gev_500_cu_anexe_2001.pdf
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[3] Law on the approval of the Government Emergency Ordinance no. 50/2015 for the amendment and completion of Law no. 227/2015 on the Fiscal Code and Law no. 207/2015 regarding the Fiscal Procedure Code: no. 358 of 31.12.2015. In: Official Gazette of Romania.2015, no. 988 [cited 04.08.2019]. Available:http://www.cdep.ro/pls/legis/legis_pck.htp_act?ida=134454
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[4] Law for the approval of the Government Emergency Ordinance no. 18/2018 regarding the adoption of fiscal-budgetary measures and for the modification and completion of some normative acts: no. 145 from 20.06.2018. In: Official Gazette of Romania. 2018, no. 515 [cited 21.08.2019]. Available:https://static.anaf.ro/static/10/Anaf/legislatie/L_145_2018.pdf
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[5] Law on the Fiscal Code: no. 227 of 31.12.2015 [cited 04.08.2019]. Available: https://static.anaf.ro/static/10/Anaf/legislatie/L_227_2015.htm
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[6] Emergency Ordinance for amending and supplementing Law no. 277/2015 on the Fiscal Code and Law no. 207/2015 regarding the Fiscal Procedure Code: no. 50 from 27.10.2015. In: Official Gazette of Romania. 2015, no. 817 [cited 04.08.2019].Available:
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[7] ANEVAR. Asset valuation standards. Bucharest, 2018. ISBN 978-973-0-26124-0 [cited 04.08.2019] Available: http://site2.anevar.ro/sites/default/files/page-files/standarde_2018.compressed.pdf
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[8] Law for the approval of the Government Ordinance no. 24/2011 regarding some measures in the field of goods valuation: no. 99 from 12.04.2013. In: Official Gazette of Romania.2013, no. 213 [cited 04.08.2019]. Available: http://legislatie.just.ro/Public/DetaliiDocument Afis/147003
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[9] Ordinance No. 24/2011 on certain measures in the field of valuation of goods in Article 2, point 2. Available:https://lege5.ro/Gratuit/gi3danzxgy/ordonanta-nr-24-2011-privind-unele-masuri-in-domeniul-evaluarii-bunurilor
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[10] SEV 100 - General framework
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[11] SEV 230 Real estate rights
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[12] IVS 103 Reporting
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[13] Tirlea, M.R. (2020), Valuation report for tax purposes. Model.
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DOI: https://doi.org/10.2478/kbo-2020-0062 | Journal eISSN: 2451-3113

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Language: English

Page range: 109 - 120

Published on: Jul 20, 2020

Published by: Nicolae Balcescu Land Forces Academy

In partnership with: Paradigm Publishing Services

Publication frequency: 3 times per year

Keywords:

evaluation,

building,

assessment for tax purposes,

taxable value for legal entities,

tax

Related subjects:

Business and economics,

Business management,

Management, organization, corporate governance,

Engineering,

Introductions and overviews,

Law,

© 2020 Mariana Rodica Ṭḯrlea, published by Nicolae Balcescu Land Forces Academy
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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