regional studies public administration - Facultatea de Drept ...

PUBLIC ADMINISTRATION & REGIONAL STUDIES
2nd Year, No. 1 – 2009
Galati University Press, ISSN 2065 -1759
Abstract
LEGAL SYSTEM OF INDIVIDUAL ENTERPRISE
Ph.D.Associate Professor Silvia Cristea 1
Law Department, ASE Bucharest
The Governmental Emergency Ordinance no. 44/2008 regulates the economic
activities developed by the authorized natural persons, the individual enterprises and
family enterprises.
The present study wants to present the modifications brought to the legal system
of the trader as natural person by the OUG 44/2008, by creating the legal institution of the
individual enterprise.
A special attention will be given to the comparison between the legal status of
individual enterprise and the status of trade fund (sect. 2), comparison with the
unipersonal SRL (sect. 3) and the legal status of the authorized natural person (sect. 4.) We
will also present the accounting obligations and due taxation/duties.
1. The owner entrepreneur of an individual enterprise
Starting from the legal provisions in force, respectively art. 4 letter b
of OUG no. 44/2008, according to which a natural person can develop an
economic activity “as owner entrepreneur of an individual enterprise” and
of art. 2 letter g of the same normative act, according to which the
individual enterprise should be understood as “economic enterprise,
without legal entity, organized by a natural person entrepreneur”, we can
discuss the situation according to which the practice situation we follow
would correspond to this institution and by which it is different from the
existent legal institutions.
2. The owner entrepreneur of an individual enterprise versus the
trade fund
The trade fund represents the legal universality in fact constituted
from the totality of fixed assets, the tangible and intangible assets which a
trader uses in exercising its activities.
1 Associate Professor, Ph. CRISTEA SILVIA, Law Department - The Bucharest
Academy of Economic Studies, 6, Romana Square, District 1, Bucharest, postal
code: 010374, Post Office 22, Romania, Phone: +4.021.319.19.00; 4021. 319.19.01, Fax:
+4.021.319.18.99 e-mail address: silvia_drept@yahoo.com
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