Interpretarea şi aplicarea art. 67 alin. (6) din Legea nr. 31/1990, republicată, cu modificările şi completările ulterioare

dr. LUCIAN SĂULEANU*

* e-mail: luciansauleanu@yahoo.com

Prof. univ. - Facultatea de Drept, Universitatea din Craiova

ABSTRACT

Considering that Article 67 (6) of the Law No 31/1990, republished, regulates only the hypothesis of the distribution of dividends in the case of the transfer of shares, we propose to clarify whether the solution chosen by the legislator also applies in the case of the capitalization of securities within the enforcement that is carried out by way of a sale (amicable, direct or forced), respectively if it also applies in the case of transfers of social shares.

On the other hand, as the dividends are affected by a double suspensive condition, namely the registration of a profit by the company and the existence of a GAA (General Assembly of Associates) decision to distribute this profit, we propose to criticize the solution of the courts of law that...