Transferul de afacere*

* Studiul reprezintă versiunea prezentării realizate de autoare în cadrul Colocviului naţional "25 de ani de la Legea societăţilor. Evoluţii. Mize. Provocări", organizat de Facultatea de Drept a Universităţii Babeş-Bolyai din Cluj-Napoca, prin Center for Company Law and Corporate Governance (11-12 martie 2016)

Av. Conf. univ. dr. Luminiţa TULEAŞCĂ

Facultatea de Drept, Universitatea Româno-Americană

ABSTRACT

The literature has approached the issue of the transfer of business either from a fiscal perspective or when discussing the insolvency procedure, as method to restructure or capitalize the assets of the insolvent debtor or in terms of its connection to the rights of the employees from the transferred company.

Therefore, we plan to conduct a comprehensive analysis of this juridical notion, in particular as regards its significance and scope, its juridical and fiscal advantages and the relation between business transfer and company restructuring.

Keywords: transfer of...