Articole şi spete utile

http://www.ceccarbusinessmagazine.ro/fiscalitatea-si-contabilitatea-divizarii-partiale-a-
societatilor-i-a2605/
http://www.ceccarbusinessmagazine.ro/aspecte-juridice-contabile-si-fiscale-privind-fuziunea-
societatilor-partea-i-a929/
Case C-497/01 Zita Modes Sàrl v Administration de l'enregistrement et des domaines:
https://eur-lex.europa.eu/legal-
content/EN/TXT/HTML/?uri=CELEX:62001CJ0497&qid=1554382742217&from=EN
http://curia.europa.eu/juris/showPdf.jsf?text=&docid=56198&pageIndex=0&doclang=en&mode
=lst&dir=&occ=first&part=1&cid=379871
http://curia.europa.eu/juris/showPdf.jsf?text=&docid=48443&pageIndex=0&doclang=en&mode
=lst&dir=&occ=first&part=1&cid=379508
http://curia.europa.eu/juris/showPdf.jsf?docid=63505&doclang=RO

https://www.juridice.ro/394858/consideratii-asupra-regimului-tva-la-transferul-de-active.html
https://www.juridice.ro/359116/fuziunea-prin-absorbtie-exceptii-de-la-regula-emiterii-de-titluri-
de-participare-catre-participantii-societatii-absorbite-tratament-fiscal.html
https://heinonline.org/HOL/LandingPage?handle=hein.journals/txmgz3&div=146&id=&page=
http://taxnews.ro/wp/2016/04/07/iccj-calificarea-unei-achizitii-de-bunuri-drept-transfer-partial-
de-active-conditii-consecinte-asupra-dreptului-de-deducere-a-tva/?print=pdf
https://codfiscal.net/37567/iccj-calificarea-unei-achizitii-de-bunuri-drept-transfer-partial-de-
active