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The Transfer Of Business In Romania


  • Luminiţa Tuleaşcă

    (Romanian American University)


In the specialty literature, the topic of transfer of business was approached tangentially,either from a fiscal perspective, either in the context of the insolvency procedure, as a restructuring method or method to capitalize on the assets of the insolvent debtor, or through its connection with the rights of employees from transferred undertakings. In this context, we have proposed a complete analysis of this legal concept, namely from the perspective of its meaning and scope, the legal and fiscal advantages it provides, and the existing relation between transfer of business and company restructuring.

Suggested Citation

  • Luminiţa Tuleaşcă, 2017. "The Transfer Of Business In Romania," Romanian Economic Business Review, Romanian-American University, vol. 12(3), pages 55-75, September.
  • Handle: RePEc:rau:journl:v:12:y:2017:i:3:p:55-75

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