CONSIDERATIONS REGARDING THE GROUPS OF COMPANIES' REGIME

Groups of companies are commercial entities regulated in sections within the Romanian Law, since there is no unified legislative approach for them. From this perspective, the legal statute of these forms of company is not fully explained, despite the fact that they represent a materialized reality, which analysis imposes the clarification of the existent relationships between the companies associated to the group, in order to discern accurately over the inclusion within the fiscal legislation's context of the relationships existing between them. The approached theme aims at arguing the necessity of a self-standing regulation for groups of companies, with the observance of the characteristics of these entities within the legal systems of other European member states, having in regard the fact that groups of companies are considered entities without legal personality. However, it is argued the existence of a proper interest of the group of companies, which consequently raises the issue of the group's liability, acknowledged actually in the fiscal legislation, where the group is attributed fiscal personality.