Fiducia – art. 773 791 din Codul civil – un deceniu de aplicare practică!

Rezumat

In this article the author analyses the evolution of the legal institution of fiduciary arrangement over the last 10 years, from the date of entry into force of the Civil Code until today.
First of all, it should be noted that the provisions of the Civil Code relating to fiduciary arrangements, i.e. Articles 773 791, have not been amended in the last decade.
However, a number of related legal acts concerning fiduciary arrangements have been adopted, such as those in the field of taxation, concerning the procedure for registering the fiduciary arrangement with the competent tax authority in accordance with the obligation imposed on the fiduciary by Article 780 of the Civil Code under penalty of absolute nullity or identification of the real beneficiary of the the fiduciary arrangement.
The Central Register of Fiduciary Arrangements managed by ANAF through the computer application provided by the National Centre for Financial Information of the Ministry of Finance has been implemented, following the French model.
Analysing the number of fiduciary contracts registered in the last decade, we observe a slow evolution in the practical use, but a substantial increase in the pecuniary value of the rights that are transferred through the fiduciary arrangement.
Keywords: fiduciary arrangement; trust; Civil Code; Articles 773 791 of the Civil Code; Central Register of Fiduciary Arrangements; similar legal arrangements; beneficial owner; Law No 129/2019; Order No 1.193/2021; Order No 816/2020; Order No 1.985/2012; RNPM.