Împrumutul fără dobândă între societăți afiliate. Delict fiscal sau delapidare?
Interest-free loans between affiliated companies. Tax fraud or embezzelment?

Summary/Abstract: The first part of the study takes into consideration the possibility of a company shareholder being accused of embezzlement, in case he orders interest-free loans from the company accounts to other companies underits control.In the second part, the legality of granting loans between affiliated companies has been analysed, fromthe perspective of the incidental fiscal provisions. As a conclusion, in order to understand the practical side,applied to the problem, the paper proposes a series of considerations of the High Court that clarify theintangibility of the company’s activity, carried out in good faith and within the limits of the law, emphasizingthat the opportunity of business decisions remains the exclusive attribution of the governing bodies of thecompany, being unable to fall under a criminal provision.The first part of the study takes into consideration the possibility of a company shareholder being accused of embezzlement, in case he orders interest-free loans from the company accounts to other companies under its control.In the second part, the legality of granting loans between affiliated companies has been analysed, from the perspective of the incidental fiscal provisions. As a conclusion, in order to understand the practical side, applied to the problem, the paper proposes a series of considerations of the High Court that clarify the intangibility of the company's activity, carried out in good faith and within the limits of the law, emphasizing that the opportunity of business decisions remains the exclusive attribution of the governing bodies of the company, being unable to fall under a criminal provision.

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