Report of donations. General considerations

Author:Ilioara Genoiu
Position:Senior Lecturer, PhD, 'Valahia' University of Târgoviste, Faculty of Law and Social-Political Sciences
Pages:248-256
SUMMARY

Law No. 287/2009 on the Civil Code confers a new configuration to hereditary field in general. Consequently, the analysis of hereditary law institutions is both useful and actual. Under the circumstances mentioned above, the present work aims to analyze the general aspects of the report of donations in the light of the new Civil Code. Thus, there will be analyzed the following aspects: definition ... (see full summary)

 
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European Integration - Realities and Perspectives
2012
248
Report of Donations. General Considerations
1
Ilioara Genoiu
2
Abstract: Law No. 287/2009 on the Ci vil Code confers a new configuration to hereditary field in general.
Consequently, the analysis of hereditary law institutions is both us eful and actual. Under the c ircumstances
mentioned above, the pr esent work aims to analyze the general aspects of the report of donations in the light
of the new Civil Code. Thus, there will be analyzed the following aspects: definition of report of donations;
scope of application; delimiting report of donations from similar legal institutions; conditions of report of
donations; persons who can demand the report of donations; donations which must b e reported and donations
which are exempted from report; effects of exemption from the report of donation. All these issues shall be
approached in a comparative manner, by taking into account the 1864 Ci vil Code and the new Civil Code.
Thus, we will be able to point out in a clear manner the novelties brought in the field subject to our analysis
by Law No. 287/2009 and to assess their just and appropriate character. Out of reasons of space, the present
work shall not approach the issues relating to the way donations are reported, these being subject to another
field.
Keywords: surviving spouse; deceased’s descendants; donations which must be r eported; donations
exempted from report
1. Introduction
The new Civil Code
3
regulates the report of donations at Book IV “On inheritance and other
liberalities”, Title IV “Bequeath and partition of inheritance”, Chapter IV “Partition of inheritance and
report”, Section 2 ”Report of donations”, articles 1146-115.
As pointed out in the summary, the present work will analyze only the general aspects involved by the
report of donations, in order to comply with the number of pages established by organisers. We also
mention that all the aspects involved shall be analyzed by taking into account both the Civil Code in
force and the 1864 Civil Code
4
so as to underline in a clear manner the novelty elements brought by
the former Code mentioned above in this field. We also consider that our initiative is both actual and
useful, given that, in the short period of time which passed from the entry in force of Law 287/2009 up
to the present, few specialized works were written in the field under discussion.
At the beginning of our analysis we will mention the definition given to report of donations by the
Civil Code in force (abbreviated below NCC). Thus, according to provisions of article 1146 paragraph
(1) of the NCC, “The report of donations is the mutual obligation of the deceased’s surviving spouse
and descendants, who come together and effectively to the legal inheritance, to bring again to
inheritance the goods which were donated to them without the exemption from report by the person
leaving the inheritance”.
1
This work was supported by CNCSIS-UEFISCSU, project number PN II-RU, code PD_139/2010.
2
Senior Lecturer, P hD, “Valahia” University of Târgovite, Faculty of Law and Social-Political Sciences, address: 2 B d.
Carol I, Targoviste 130024, Romania, Dambovita, Tel: +40/245/206101Fax: +40/245/217692, ilioaragenoiu20@yahoo.fr.
3
We are referring to Law 28 7/2009 on the Civil Code, republished in Romanian Official Gazette, part I, no. 505 from July
15
th
2011.
4
The Civil Code, published in Ro manian Off icial Gazette, no. 271 from December 4
th
1864, was abrogated (less its
provisions regarding the evidence procedure), by Law No. 71/2011 on the enforcement of Law No. 287/2009. Law No.
71/2011 was published in Romanian Official Gazette, Part I, no. 409, from June 10
th
2011.

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