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Juridical And Fiscal Aspects Regarding The Restructuring Of Economic Entities In Romania, In European Context

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  • DRAGOS (COMAN) DORICA

Abstract

The purpose of this paper is the study of the juridical and fiscal aspects regarding the restructuring of the economical entities. Based on analyzing of the different materials on legislative advancements at national level and on European directives, rules and recommendations and other reference works, this study accomplished a synthesis of the main juridical aspects regarding the economical restructuring in Romania and in the European Union. The study emphasizes the importance of the knowledge of the fiscal aspects in order to draft a fiscal strategy ,which needs to be developed prior to any formal offers or detailed studying of the target company, and which reveals the characteristics, the stages and the effects of the fusion operation of an economic entity. The results of the study points out the main juridical and fiscal aspects regarding the restructuring of the trading companies, as well as the main components of a fusion operation.

Suggested Citation

  • Dragos (Coman) Dorica, 2015. "Juridical And Fiscal Aspects Regarding The Restructuring Of Economic Entities In Romania, In European Context," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 175-179, August.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:4:p:175-179
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