A tributação de aluguer no Togo by Avegnon Koffi Edem
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A tributação de aluguer no Togo

A tributação de aluguer no Togo


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About the Book

A aquisição a montante do bem móvel alugado pelo locador é uma condição sine qua non da operação de leasing. Não obstante o arrendamento imediato do bem móvel ao abrigo de um contrato de arrendamento, o locador justifica, no entanto, uma depreciação sobre este imóvel, argumentando o seu direito de propriedade. Excepcionalmente, e apenas no caso de bens arrendados em regime de locação financeira, o locador está autorizado não só a amortizar esses bens ao longo da duração da locação prevista no contrato de locação financeira, mas também a deduzir da sua base tributável as amortizações registadas. No entanto, os novos requisitos da SYSCOHADA e a substituição da condição de controlo pela de direito de propriedade nas condições gerais de depreciação de um activo, levaram o locatário a depreciar também o activo locado, a menos que reintegre as amortizações nas suas contas. O activo é alugado ao locatário em troca do pagamento do aluguer.


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Product Details
  • ISBN-13: 9786203619614
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Edicoes Nosso Conhecimento
  • Height: 229 mm
  • No of Pages: 60
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6203619612
  • Publisher Date: 13 Apr 2021
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Weight: 150 gr


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