Noţiunea de bun incorporal în dreptul civil român
Concept of intangible asset in the Romanian civil law

Summary/Abstract: Intangible assets are a species of assets, so that the species may not be understood without the gender. Consequently, the delimitation of the concept of asset is indispensable for the understanding of the concept of intangible asset. Moreover, as the concept of asset itself is the species of a larger gender, respectively, of the concept of good, it is useful to clarify its meaning. In the legal sense, good means any material (tangible) or non-material (intangible) asset of the objective realty and which has its own stable and autonomous configuration; the asset is the tangible or intangible good that acquires economic value due to appropriation, namely, insofar as it is subject to the ownership right or of another real right; the intangible assert is an intangible good that acquires economic value due to appropriation, based on the authorization of law and on its establishment on a material support. On the basis of these definitions, an inventory may be made for the intangible assets and the real rights established in their favor. There are three categories of intangible assets: the property rights (the ownership right, in a typical or non-typical form; the right of usufruct and the surface right; the bare ownership right corresponding to one of these dismemberments), the succession as a whole as a legal universality and the universalities of fact, as well as the intellectual creation, all these if only they are appropriated. This appropriation, more generally, is made by the legal mechanism of the ownership right, in a typical or non-typical form, of the right of usufruct and of the bare ownership right corresponding to it or to the mortgage right. The practical interest of the concept of intangible asset summarizes at least three aspects: first, as a result of its appropriation, the intangible assets are subject to certain real rights, whose value increases the asset of the estates substantially held by natural persons and legal entities and which, in this manner, enrich the society; then, the safety of obligations related relationships grew as a result of the increase of property assets of debtors by the real rights covered by intangible assets or as a result of the debtors’ possibility of guaranteeing not only against property items considered individually, but also against legal or factual universalities; finally, the absence of the possession as a state of affairs required the research and the development of certain adequate legal techniques which should protect both the holders of the rights established over these intangible assets, and their creditors holding collaterals established over the respective rights. The Electronic Archive for Security Interests in Movable Property is an institution that gathers such legal techniques and that proved its efficiency and viability.

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