EconPapers    
Economics at your fingertips  
 

GROUPS OF COMPANIES. COUNCIL DIRECTIVE ON THE COMMON FISCAL REGIME APPLICABLE TO PARENT COMPANIES AND THEIR SUBSIDIARIES IN VARIOUS MEMBER STATES (90/435/EEC). THE IMPLEMENTATION OF THE COMMUNITY REGULATION IN ROMANIA

Anca Mihaela Georoceanu
Additional contact information
Anca Mihaela Georoceanu: Christian University "Dimitrie Cantemir" by Bucharest, Faculty of Law by Cluj-Napoca, Romania.

Curentul Juridic, The Juridical Current, Le Courant Juridique, 2010, vol. 40, 92-97

Abstract: „The more, the stronger” is an old saying frequently used by people who face difficult situations and who, in order to reach their objectives, adopt the method of uniting their own forces with those of other persons having the same interests, aiming at accomplishing a common goal in the framework of an association, precisely within a group of interest. In this system, groups of companies have now become an economic reality and an immediate necessity, simultaneously with the advanced decentralization of services and production activities. In order for the undertaking to be less vulnerable and, at the same time, as efficient as possible, the general trend is to set up associations entered into by establishing relations with other undertakings which are not necessarily of a legal nature. This process may either be based on the acquisition of control, or on the formation of other companies.

Keywords: decentralization; "parent company"; group of companies; community regulation; fiscal regime (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2010
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.upm.ro/facultati_departamente/ea/RePEc/ ... 0/recjurid101_9F.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pmu:cjurid:v:40:y:2010:p:92-97

Access Statistics for this article

More articles in Curentul Juridic, The Juridical Current, Le Courant Juridique from Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation Contact information at EDIRC.
Bibliographic data for series maintained by Bogdan Voaidas ( this e-mail address is bad, please contact ).

 
Page updated 2025-03-19
Handle: RePEc:pmu:cjurid:v:40:y:2010:p:92-97