OPINII CU PRIVIRE LA TRANSFERUL PROPRIETÃȚII IMOBILIARE CA URMARE A DIVIZÃRII UNEI SOCIETÃȚI

In this article, the author makes some observations about the documents necessary to carry out the real estate publicity formalities as a result of the division of a company. The non-unitary practice of courts and offices of cadastre and land registration in respect of the documents which require to be authenticated for validity and tabulation purposes lead to a non-unitary notarial practice, as well. Dissenting opinions appearing on the transfer of ownership basis and on the time of this transfer, lead to different views on the legal nature of notarial documents processed, which is reflected finally in the taxation field. This study supports the contractual nature of a division, and the manifestations of the final will are expressed, in principle, by the decisions of the general meetings of the companies involved in the division, by which they approve the terms of the transaction. That is, in the author’s opinion, in case of the transfer of real property right, these decisions require to be authenticated.