Dividendele – oportunităţi şi provocări. O abordare juridico‑economică (II)
Dividends ‑ opportunities and challenges. A legal‑economic approach (II)

Summary/Abstract: Over the time, the Romanian economic environment complied that no interim dividends could be paid during the year. In 2018 the Companies’ law has changed so that quarterly dividends can be distributed. In this article we analyzed the main provisions of the law regarding the quarterly dividends, identifying the challenges faced mainly by large companies intending to pay such dividends and the blurred aspects unanswered yet even though many months have passed since the amendment of the legislation. Not less important, we’ll analyze the tax and accounting treatment of such payment. The article approaches two perspectives: an economic and a juridical one.

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