RAPORTUL DONAŢIILOR - PERSOANELE CARE POT SOLICITA RAPORTUL DONAŢIILOR ŞI MODUL ÎN CARE OPEREAZĂ
DONATION REPORT – THE PERSONS WHO CAN REQUEST THE DONATION REPORT AND HOW IT OPERATES

Summary/Abstract: The present study presents the persons who can request the donation report, as well as how it operates – donation report by equivalent or donation report in nature. Donation report by equivalent represents the rule and it can be done by taking over, by imputation or in cash. Donation report in nature consists in the effective return of the donated good to the succesion, following the cancellation of the donation.

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