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dividend - a distribution in money or in kind made by a legal person to a participant in the legal person as a consequence of the ownership of participation titles in such legal person, except for the following: a) a distribution of additional participation titles that do not modify the percentage of ownership of the participation titles of any participant in the legal person; b) a distribution in money or in kind made in connection with the redemption of participation titles in the legal person, other than a redemption that is part of a plan of redemption that does not modify the percentage of ownership of the participation titles of any participant in the legal person; c) a distribution in money or in kind made in connection with the liquidation of a legal person; d) a distribution in money or in kind made on the occasion of a reduction of social capital actually constituted by participants.If the amount paid by a legal person for goods or services provided by a participant in the legal person exceeds the market price for such goods or services, then the difference is to be treated as a dividend; In addition, if the amount paid by a legal person for goods or services provided to a shareholder or partner of a legal person is made for the personal purpose of the legal person, then the amount is to be treated as a dividend. interest - any amount required to be paid or received for the use of the money, irrespective if this amount must be paid or received as a debt, in connection with a deposit or in accordance with a finance leasing contract, an installment sale or any late payment sale; 14.(3) The Central Fiscal Commission is to be coordinated by the State Secretary in the Ministry of Public Finance who is in charge of fiscal policy and fiscal legislation.(4) Decisions of the Central Fiscal Commission are to be approved by an order of the Minister of Public Finance.activity - any activity carried out by a person for the purpose of obtaining income; 2.dependent activity - any activity carried out by a natural person within an employment relationship; 3.finance leasing contract - any leasing contract that satisfies at least one of the following conditions: a) the risks and benefits of the right of ownership over the good that is subject to the lease are transferred to the user at the moment when the leasing contract enters into effect; b) the leasing contract specifically provides for the transfer of the right of ownership over the good that is subject to the lease to the user at the moment when the contract expires; c) the lessee has the option to buy the good at the moment when the contract expires, and residual value expressed as percentages is less or equal to the difference between the normal period of maximum operation and the period of the leasing contract, reported to the normal period of maximum operation, expressed as percentages; d) the period of the lease exceeds 80 percent of the normal period of use of the good that is subject to the lease; for purposes of this definition, the period of the lease includes any period for which the leasing contract may be extended; e) the total value of the lease installments, except for the ancillary payments, is more or equal to the entry value of the good; 8.operational leasing contract - any leasing contract entered into between a lessor and lessee that transfers to the lessee the risks and benefits of the right of ownership, except for the risk of the sale of the good to the residual value, and that does not fulfill the conditions provided in par. b) - e); the risk of the sale of the good to the residual value incurred when the purchase option is not carried out at the beginning of the contract or when the leasing contract specifically provides for the restitution of the good at the moment when the contract expires; 9.
7*) Definitions of common terms (1) For purposes of the present code, except for the Title VI, the terms and expressions below have the following meaning: 1.
franchise - a system of trade based on a continuous collaboration between natural or legal persons, independent from a financial viewpoint, by which a person, denominated as the franchiser, grants to another person, denominated as the beneficiary, the right of exploitation or the right of development of a business, product, technology or service; 15.