PATRIMONIUL PROFESIONAL INDIVIDUAL AFECTAT DESFÃȘURÃRII UNEI PROFESII LIBERALE ÎN REGLEMENTAREA CODULUI CIVIL (LEGEA NR. 287/2009)

The regulation by the new Civil Code of the patrimonies by appropriation came as a necessity given the economic development of our society. The existence of the patrimony by appropriation was equally recognized by the former legislation, by way of specific provisions regarding the carrying out of certain liberal professions or economic activities. This paper is aimed at analysing specific aspects of the patrimonies by appropriation from the perspective of the liberal individual professional patrimony, as a patrimonial mass distinctively regulated by the new codification. The exercise of the authorized liberal professionals implies the existence of a professional patrimony that ensures the carrying out of activities that do not have an economic character. The formal recognition of the “self-employed” as a subject of tax law bearing specific tax liabilities, distinct from those incurred by this same person concerning his personal patrimony, could create the appearance of a “two-headed monster”, of two or more persons in one, of a person who is multiplying according to the number of patrimonies by appropriation that he holds. In fact, the possibility for an individual to carry out economic activities or liberal professions without setting up, to that effect, a legal entity with its own patrimony, does not require the use of the legal fiction of multiplying the person according to the needed number of patrimonies, as the modern doctrine concering the patrimony accepts both the uniqueness and the division of the patrimony into patrimonial masses and patrimonies by appropriation.