Tax Implications on Changes to the New Civil Code
Journal Title: Journal of Business Management and Applied Economics - Year 2012, Vol 1, Issue 2
Abstract
Adoption of the new Civil Code marks a critical moment in the history of the Romanian business law, the essential novelty of this view consisting in changing the regulatory system of business law; business law autonomy system, established by the Business Code of 1887, was replaced by the private right unity system. Institutions regulated by the new Civil Code are not an absolute novelty; they are the result of the development of doctrine and jurisprudence. The disappearance of some concepts (merchant, acts of merchant, etc.), change of the regulatory system of business law and the emergence of new institutions (trust, contract assignment, administration of another person’s assets) will cause significant changes in tax legislation. Some provisions will have to be clarified, others abolished
Authors and Affiliations
Luisiana DOBRINESCU
Keywords
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