Câteva clarificări privind noțiunea de „fuziune” utile pentru materia fiscală
A Few Clarifications Regarding the Concept of „Merger” Useful for Taxation

Summary/Abstract: It sometimes happens that certain matters, relatively simple and well established in one branch of law, give rise to or raise some questions or problems in other branches of law. From a theoretical point of view, things would be simple to solve if the legislative language had that coherence stated (unfortunately only as intended) by the law regarding the legislative technique. Unfortunately, this is not easy to achieve, especially at the system level,especially under conditions of legislative “hyperinflation”. An equally accelerated legislative dynamic makes the stated problem even more difficult to solve. Thus, the transformation of the legal person in general and the company in particular did not represent, in general, a difficult legal problem. Fusion, as a component of this broader notion, did not strike a discordant note either. But, in a certain context and in a certain dynamic, at least at the level of particular cases, some difficulties did not hesitate to appear. The elucidation of some of the issues arising in a specific case is the object of the analysis below. Being a case study, the analysis is confined to the era in which the action took place, a series of issues that appeared at an appreciable distance from the occurrence of the event not being taken into account (thus, the provisions of the “mobility” Directive and its transposition into law internally not being capitalized from the perspective of the analyzed subject).

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