THE DEBT ASSIGNMENT. MANNER OF EXTINGUISHING THE OBLIGATIONAL LEGAL RELATION IN THE CURRENT PERIOD

Alexandru Bulearca ()
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Alexandru Bulearca: Athenaeum University, Bucharest, Romania

Internal Auditing and Risk Management, 2017, vol. 48, issue 4, 21-42

Abstract: It is well-known that the commercial operations are characterized by expediency. Still, the expediency principle can only be respected if the debtor of the price payment obligation has sufficient liquidities available. In the contrary case, there is a risk of major disturbances of the economic operations. In order to surpass such obstacles, the debtor of the payment obligation has at his disposal a series of legal institutions, known in the doctrine under the name of legal forms of payment, by means of which he can extinguish the initial pecuniary obligation. Thus, in the category of legal forms of payment, among others, is included the assignment of the debt, which makes the object of our analysis.

Keywords: payment; assignment of debt; legal forms of payment; contract; creditor; debtor; assignor; assignee; assigned debtor (search for similar items in EconPapers)
JEL-codes: F34 H6 K40 (search for similar items in EconPapers)
Date: 2017
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