Impozitarea veniturilor din proprietate intelectuala in anul 2021

Pentru veniturile din proprietate intelectuala obtinute in anul 2021, artistul/autorul datoreaza: Impozit pe venit – 10% din venitul net calculat astfel: Venitul brut minus 40% (cota forfetara) din venitul brut; Venitul brut minus sumele ce revin organismelor de gestiune colectiva sau altor platitori de asemenea venituri, in cazul exploatarii de catre mostenitori a drepturilor de…

Video surveillance and workplace footprint – between legality and illegality

The right to privacy and the protection of personal data is guaranteed even at work.   However, the employer may use video overwriting to prevent and combat offenses, to prevent acts affecting individuals, property and public and private property, or to achieve legitimate interests.   The cameras are mounted in visible places, and they are…