Beneficiarul real în cazul fiduciei

dr. Daniel MOREANU

Avocat - Baroul Bucureşti

ABSTRACT

In the present study, the author analyses the provisions newly introduced by the Law No 129/2019 in the matter of the real beneficiary in the case of the fiduciary operation regulated by Articles 773-791 of the Civil Code.

The provisions regarding the real beneficiary constitute the transposition into national law of two directives, namely Directive (EU) 2015/849 [amended by Directive (EU) 2018/843)], respectively Directive (EU) 2016/2.258.

Analysing the versions in several official languages of the European Union (in particular the English and French languages) in comparison with the Romanian version, the author comes to the conclusion of an insufficiently analysed translation and in reference to the applicable legal provisions regarding the Romanian version, which does not sufficiently study the substantial differences between the fiduciary operation and the equivalent of the Anglo-Saxon law, namely...