[Title:] Agrarian Economy and Rural Development - Realities and Perspectives for Romania. 4th Edition of the International Symposium [Publisher:] The Research Institute for Agricultural Economy and Rural Development (ICEADR) [Place:] Bucharest [Year:] 2013 [Pages:] 166-169
The legal system of the forms of deployment of the activities in the agricultural domain is regulated by Law no. 36/1991 on agricultural establishments and other forms of association in the agricultural field, amended by Government Emergency Ordinance No. 125/2006 starting with 26.05.2007. Once with the entrance into force of the Law no. 287/2009, completed and amended by Law no. 71/2011 (the New Romanian Civil Code), republished (O.G. no. 505/15.07.2011), interferes the implicit amendment of the legal system of the forms of association in the agricultural field. Traditionally, the activities in the agricultural filed have been considered a part of the civil field, yet, once with the transition from the dualist to the monist system in the Romanian national regulation, the delimitation is no longer relevant. Agricultural exploitations, regardless their dimension, can be organized either under the form of establishments with legal entity (in such manner they are enlisted by the Law no. 31/1990, republished), or the form of establishments without legal entity (respectively the limited partnership or the association of participation regulated by the New Civil Code), irrespective of, at least at the inferior level of agricultural surfaces held, by the form regulated by the GEO OUG no. 44/2008 (respectively those of the entrepreneur natural person, whose activity is conducted under the form o self-employed person, sole proprietorship or a family partnership). From the perspective of the amendments brought by the Fiscal Code, it can be outlined a decreasing tendency of the options for the classic forms of association, with legal entity, in favor of other partnerships, which taxation system id is less constrictive.
agricultural exploitations legal entity limited partnership association of participation