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

European Integration - Realities and Perspectives

2012

248

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Report of Donations. General Considerations

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Ilioara Genoiu

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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

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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

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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”.

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This work was supported by CNCSIS-UEFISCSU, project number PN II-RU, code PD_139/2010.

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Senior Lecturer, P hD, “Valahia” University of Târgovite, 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.

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We are referring to Law 28 7/2009 on the Civil Code, republished in Romanian Official Gazette, part I, no. 505 from July

15

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2011.

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The Civil Code, published in Ro manian Off icial Gazette, no. 271 from December 4

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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

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2011.