CONSULTANȚĂ FISCALĂ
ASPECTE FISCALE ȘI CONTABILE ASOCIATE OPERAȚIUNILOR DE REORGANIZARE (I) FONDUL COMERCIAL – RECUNOAȘTERE ȘI EVALUARE
TAX CONSULTING
FISCAL AND ACCOUNTING ASPECTS ASSOCIATED WITH REORGANIZATION OPERATIONS (I) GOODWILL – RECOGNITION AND EVALUATION
Author(s): Sorin RomanSubject(s): Politics / Political Sciences, Law, Constitution, Jurisprudence, Public Law, Law on Economics, Administrative Law
Published by: Editura Hamangiu S.R.L.
Keywords: commercial fund; Law no. 26/1990; trade register; Law no. 298/2001; Law no. 11/1991; combating unfair competition; movable goods; immovable goods; tangible goods; intangible goods; brands; firms;
Summary/Abstract: From a legal point of view, the commercial fund is mentioned, without being defined, in art. 21 lit. a) and art. 42 of Law no. 26/1990 regarding the trade register, republished, with subsequent amendments and completions. The definition of the commercial fund was stated by the legislator in art. 11 lit. c) of Law no. 298/2001 for the amendment and completion of Law no. 11/1991 on combating unfair competition, according to which 'the commercial fund constitutes the set of movable and immovable, tangible and intangible goods (brands, firms, emblems, patents, commercial goodwill), used by a trader for the purpose of carrying out their activity'.
Journal: Cluj Tax Forum
- Issue Year: VII/2024
- Issue No: 1
- Page Range: 83-84
- Page Count: 2
- Language: Romanian
- Content File-PDF
