Return of the associate’s contribution to the entity: accounting and tax issues

Abstract

The evolution of events in everyday life can often lead us to receive some decisions contrary to our initial intentions. Thus, in entrepreneurial activity there are situations in which the owners (partners) of an entity may request from the entities in which they have invested the return of material assets which they had previously transferred to these entities as a contribution in kind to the share capital. This article examines some problematic issues relating to the return of contribution in kind. Using research methods, such as analysis and inference, the opinions of local scholars have also been studied, which has allowed the formulation of more solid conclusions and recommendations on the solution of the problem under investigation. CZU: 657.411(478); JEL: M41; DOI: https://doi.org/10.53486/cike2022.32