RAPORTUL DONAŢIILOR – PARTEA A II-A
DONATION REPORT – PART II

Summary/Abstract: The first part of the study dedicated to donation report presented it’s regulation, the definition of donation report, the scope of application, respectively the heirs who owe the donation report and the heirs who can request the donation report, as well as the donations that are subject to the report and those not subject to the donation report. The second part of the study analyzes the delimitation between the donation report and the reduction of excessive liberalities, the delimitation between the donation report and the operation of establishing the calculation mass, as well as the conditions of the donation report.

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