Aspecte controversate privind regimul juridic al dividendelor

Prof. univ. dr. Lucian SĂULEANU

Universitatea din Craiova, Facultatea de Drept

ABSTRACT

Regarding the scope of application of article 67 paragraph (6) of Law no. 31/1990, namely whether it also applies in the case of the valorization of securities in the context of a forced execution that is carried out by way of a sale (amicable, direct or forced), and the adjudication act represents, at least regarding the nature and legal consequences, a genuine sale-purchase contract by which the property right over the goods that are the subject of the forced execution is transmitted from the debtor’s assets to the creditor’s assets. Dividend are affected by a double suspensive condition, namely the registration of a profit by the company and the existence of a decision of the general meeting of shareholders to distribute this profit.

A first aspect that we propose to clarify is the application of Article 67, paragraph 6 also in the...