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Study Regarding the Legal, Accounting and Tax Treatment on the Liquidation of the Company

Author

Listed:
  • Negrutiu Magdalena

    (Titu Maiorescu University, Bucharest, Romania)

  • Calota Traian-Ovidiu

    (Titu Maiorescu University, Bucharest, Romania)

Abstract

The latest legal regulations which became effective in June 2008, but amended and supplemented up to date, significantly shortened the time required for the deregistration of a company. Winding / liquidation procedure may be voluntary or required by circumstances. From a legal point of view, it is regulated, but there are problems in terms of accounting and tax matters. From an accounting perspective, the consequences are different in case of LLCs, if they have one or more partners. In tax terms, it is necessary to study each item of equity capital, from its establishment until its liquidation.

Suggested Citation

  • Negrutiu Magdalena & Calota Traian-Ovidiu, 2015. "Study Regarding the Legal, Accounting and Tax Treatment on the Liquidation of the Company," Journal of Business Economics and Information Technology, ScientificEducation.org, vol. 2(1), pages 1-1, February.
    • Handle: RePEc:jbu:jbeitt:1407
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