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THE GENERAL STRUCTURE OF THE PATRIMONY IN THE NEW CIVIL CODE

Adrian Stoica ()
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Adrian Stoica: Ovidius University of Constanta, Romania

European Journal of Accounting, Finance & Business, 2015, vol. 3, issue 1, 76-87

Abstract: This study highlights one of the most important institutions regulated by the Civil Code, i.e. the patrimony. If the Civil Code of 1864 contained regulations incident to the patrimony, as this institution was perceived at that time, the current Civil Code complies with the contemporary realities regarding rights and freedoms and provides a quite different perspective, compared to old school rules. Therefore, we considered particularly useful to present the structure of the patrimony, from a critical and analytical perspective; however, at the same time, we also offered some practical examples for a better understanding of this institution.

Date: 2015
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European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

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