Legal Aspects Regarding the Report of Donations

Ana-Maria Vasile ()
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Ana-Maria Vasile: PhD Candidate, Nicolae Titulescu University of Bucharest, beneficiary of the POSDRU project 141699 HRD with the topic: Modernization of the national legislation in the context of law uniformization at European level and the socio-political implications on the administrative system.

Logos Universalitate Mentalitate Educatie Noutate - Sectiunea Drept/ Logos Universality Mentality Education Novelty - Section: Law, 2014, vol. 1, 63-70

Abstract: The mass subject to the inheritance partition is not limited to the goods that represent the estate of the deceased at the opening sequence, but it can be supplemented in some cases with further goods. Such a category of goods consists of those goods which are the object of liberality. With regard to this issue, there are two legal institutions that are meant to ensure the return to nature or mass equivalent share of goods extracted from the estate of the deceased, namely: reduction of excessive liberalities and the donations report. Clearly these institutions do not work for the sole heir; they are relevant only if the inheritance is supposed to be divided among many heirs. Therefore, the report of donations should not be confused with the reduction of excessive liberalities because the report may be removed by the will of the dispose, while the reduction will not; on the other side, while the reduction always has the effect of abolishing all or part of excessive liberalities that exceed the available bends, the only effect of the report is to take into account the value of the donation report in order to determine the rights that the heirs are entitled to report. I have chosen to discuss this topic as I found a number of uncertainties regarding the report of donations that we wanted to present in order to find possible solutions for elucidation.

Keywords: report; donation; partition; inheritance; liberality; patrimony. (search for similar items in EconPapers)
JEL-codes: A23 K10 (search for similar items in EconPapers)
Date: 2014
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