Journal of Accounting and Management Information Systems (JAMIS)


Recent amendments of the Law on commercial companies (Law no. 31/1990, republished) in the light of Law no. 302/24.10.2005

15/2006 ,   p89..98

Author(s):  
Angelica ROŞU


Keywords:   law, Law on commercial companies, Romania, Community provisions

Abstract:  

The amendment of the Law on commercial companies (Law no. 31/1990, republished) is necessary considering the obligation that Romania has to align its legislation with the Community legal rules, including those concerning the business environment. However, we cannot ignore that the Law no. 302/2005, which is the object of the present study, also contains imperfections that must be eliminated as soon as possible, so that its purpose is accomplished, namely: the amount of the registered capital of companies by shares provided by the law should justify its function, the situation of commercial companies sanctioned by dissolution because of non-compliance with the conditions imposed by the law should be rapidly clarified, without producing any damage to the creditors.



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