Nulitățile extrinseci și nulitățile subsecvente
Extrinsic nullities and subsequent nullities

Summary/Abstract: Government Emergency Ordinance No. 7 of 24 February 2026, which amended and supplemented the Fiscal Procedure Code, reiterates in Article 159(6) of the Fiscal Procedure Code the sanction applicable to acts of alienation concluded in breach of the provisions of paragraphs (5) and (5²) (newly introduced), namely „nullity by operation of law”. In this context, we have examined the legislator’s choice and sought to determine whether such an approach is consistent with the contemporary theory of nullity under Romanian civil law.The theory of „nullity by operation of law” also invites an analysis of other doctrinal categories of nullity, namely extrinsic nullities and subsequent nullities, categories identified and developed by legal scholarship but not expressly regulated by positive law.Another category of nullity that will be briefly addressed in this study is that of subsequent nullities, namely whether the nullity of a civil legal act automatically entails the nullity ipso jure of all subsequent legal acts derived from it and, more specifically, what constitutes the correct interpretation and application of the principles quod nullum est, nullum producit effectum and nemo plus iuris ad alium transferre potest quam ipse habet.For a clearer understanding of the theories advanced herein, we shall also refer to several practical cases in which these theories inevitably find application.

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