Compensaţia - două aspecte controversate

Conf. univ. dr. Emod VERESS

Universitatea "Sapientia", Cluj-Napoca,

Departamentul de Ştiinţe Juridice

ABSTRACT

The author analyzes two issues related compensation as a mean for extinguishing mutual obligations. The first case refers to the conflict between the formalist system of compensationin case of professionals introduced by the Emergency Ordinance no. 77/1999, one one hand, and the rules of the Civil Code on compensation, on the other hand. The second problem deals with the correct interpretation of texts on compensation under the rules of insolvency law and with the cases where compensation in relation with an insolvent professionalis prohibited.

Keywords: compensation, tacit renunciation on compensation, recording the compensation in accounting, insolvency

REZUMAT

Autorul analizează două probleme legate de compensaţie, ca modalitate de stingere a obligaţiilor reciproce. Primul caz se referă la conflictul dintre sistemul formalist al compensaţiei...