72809561-21356338-licenta-regimul-juridic-al-srl-in-romania (1).doc
TRANSCRIPT
-
7/21/2019 72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc
1/94
UNIVERSITATEA CONSTANTIN BRNCOVEANU
FACULTATEA FINANE-CONTABILITATE
PITETI
REGIMUL JURIDIC AL SOCIETII
CU RSPUNDERE LIMITATN ROMNIA
LUCRARE DE LICEN
COORDONATORI:
Conf. univ. dr. Dorian Rais
Lect. univ. asociat Vasile Mihoc
ABSOLVENT:
Dumitru Ovidiu
!!"
#
-
7/21/2019 72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc
2/94
CUPRINS
Introducere. $$$$$$$$$$$$$$$$$$$$$$$$%&'(%)
Ca!to"u" I# No$!unea %! tr&'&tur!"e 'oc!et&$!! cu r&'undere "!(!tat&%%%&'(%*
I #% R+(,+m+t.ri &rivid /01i+t.2i,+ 10m+r1i',+$$$$%%%$$$%%&'(%*
I % P'rti1u,'rit.2i,+ /01i+t.2ii 1u r./&ud+r+ ,imit't. $$$$$$%&'(%3
I "% S1urt i/t0ri1 ', '&'ri2i+i 4i +v0,u2i+i /01i+t.2ii 10m+r1i',+ 1u
r./&ud+r+ ,imit't. $$$$$$$$$$$$$$$$$$$$$$&'(%5I )% S01i+t't+' 1u r./&ud+r+ ,imit't. 1u '/01i't ui1 $$$$%%$&'(%#!
Ca!to"u" II # Con't!tu!rea 'oc!et&$!! cu r&'undere "!(!tat&$$$$%&'(%#)
II #% A1tu, 10/titutiv ', /01i+t.2ii 1u r./&ud+r+ ,imit't. $$%%%$&'(%#)
II %C0di2ii,+ d+ 60d 4i d+ 60rm. 1+rut+ &+tru 718+i+r+' '1tu,ui
10/titutiv ', /01i+t.2ii 10m+r1i',+ 1u r./&ud+r+ ,imit't. $$$$$%$&'(%#* II "%E,+m+t+,+ /&+1i6i1+ ',+ '1tu,ui 10/titutiv ', /01i+t.2ii 1u r./&ud+r+
,imit't. $$$$$$$$$$$$$$$$$$$$%$$$$$%%%&'(%#5
II )%C,'u9+,+ '1tu,ui 10/titutiv ', /01i+t.2ii 1u r./&ud+r+ ,imit't.%&'(%
Ca!to"u" III#Procedura con't!tu!r!! 'oc!et&$!! cu r&'undere "!(!tat&%&'(%"*
III #% ;t01mir+' '1tu,ui 10/titutiv ', /01i+t.2ii 1u r./&ud+r+ ,imit't.
$$$$$$$$$$$$$$$$$$$$$$$$$$$$$%&'(%"*
III % ;m'tri1u,'r+' /01i+t.2ii $$$$$$$$$$$$$$%%&'(%"3
Ca!to"u" I) # Or*ane"e 'oc!et&$!! cu r&'undere "!(!tat& $$$%%%$&'(%)0t.r?ri,+ 'du.rii (++r',+ /+ i'u 1u v0tu, m'0rit.2ii
'=/0,ut+ ' '/01i'2i,0r 4i ' &.r2i,0r /01i',+ G'rt% #3< ',i% # di L+(+' r% "# #55!%
Pri +@1+&2i+ d+ ,' r+(u,' /t'=i,it. d+ 'rt% #3< ',i% #
10r0=0r't 1u 'rt% #33 ',i% " di L+(+' r% "##55! 80t.r?ri,+ 'du.rii
'/01i'2i,0r /+ i'u:
7 u'imit't+ J 1?d +/t+ v0r=' d+ m0di6i1'r+' '1tu,ui
10/titutiv 1060rm 'rt% #5< ',i% &ri v0tu, '/01i'2i,0r r+&r+9+t?d tr+i
&.trimi di 1'&it',u, /01i', J 1?d +/t+ v0r=' d+ tr'/mit+r+'
&.r2i,0r /01i',+ 1.tr+ t+r2i%
D'1' m'0rit't+' u /-' 7truit /+ r+',i9+'9. 0 0u.
10v01'r+ d+1i9ii,+ 6iid ,u't+ d+ '1+'/t. d't. &ri v0tu, 6'v0r'=i, ',
'/01i'2i,0r &r+9+2i idi6+r+t d+ um.ru, ,0r 4i ', &.r2i,0r /01i',+ d+2iut+ d+
'1+4ti'%
Dr+&tu, d+ v0t u &0't+ 6i 1+d't 0ri1+ 1,'u9. 10tr'r. 6iid
i,i1it. 4i d+1i u,.3%
3I%Ni2. St' 0&% 1it% &%5*%
-
7/21/2019 72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc
56/94
1.2 ot&r9r!"e adun&r!! a'oc!a$!"or
; '&,i1'r+' &ri1i&iu,ui m'0rit.2ii 1'r+ /t. ,' ='9' 6u12i0.rii
/01i+t.2ii 10m+r1i',+ 80t.r?ri,+ 'du.rii (++r',+ /ut 0=,i('t0rii &+tru t02i
'/01i'2ii 18i'r d'1. 'u v0t't 10tr' /'u u 'u ,u't &'rt+ ,' 'du'r+%
P+tru 80t.r?ri,+ ,u't+ d+ 'du'r+' '/01i'2i,0r ,+(+' u 1+r+
+@&r+/ 'du1+r+' ,' 1u04ti2' t+r2i,0r% Cu t0't+ '1+/t+' +,+ tr+=ui+ 7r+(i/tr't+ ,'
r+(i/tru, 10m+r2u,ui d'1. /+ r+6+r. ,' '1t+ /'u 6'&t+ ' 1.r0r 7r+(i/tr'r+ +/t+
&r+v'9ut. d+ ,+(+ G'rt% # di L+(+ r% * #55!%
S&+1i6i1. /01i+t.2ii 1u r./&ud+r+ ,imit't. +/t+ &0/i=i,it't+'
'dmi/. d+ ,+(+ ' v0tu,ui &ri 10r+/&0d+2. G/1ri/0'r+ t+,+(r'm' t+,+@ +t1% d+
1.tr+ '/01i'2i G'rt% #3* ',% di L+(+' r% "# #55!% ; '1+/t 1'9 t+@tu,80t.r?ri,0r &r0&u/+ 1' 4i d01um+t+,+ +1+/'r+ i60rm.rii '/01i'2i,0r /ut
'dr+/'t+ 6i+1.rui' &ri /1ri/0'r+ r+10m'd't.% A/01i'2ii di/&u '/t6+, d+ u
t+rm+ miim d+ #! 9i,+ 71+&?d 1u d't' trimit+rii &r0i+1t+,0r d+ 80t.r?ri
&+tru ' 0&t' '/u&r' v0tu,ui% Pr01+/u,-v+r=', d+ d+,i=+r'r+ tr+=ui+ /.
m+2i0+9+ 1. '1+'/t. 10/u,t'r+ ' 'vut ,01 7 /1ri/ 4i ,ui 7i tr+=ui+ '+@'t
r./&u/u, 6i+1.rui '/01i't% S+ 10/id+r. 1. /+m'r+' d+ 1.tr+ t02i '/01i'2ii 'uui &r01+/-v+r=', 102i?d r+90,u2ii 1'r+ u 'u 60/t /u&u/+ u+i 'du.ri
(++r',+ v',0r?d dr+&t '&r0='r+ ' '1+/t0r d+1i9ii 'r r+&r+9+t' 0 m0d',it't+
d+ ,u1ru 1+ 'r 'du1+ 0 /u&,+2+ i10t+/t'=i,. 7 6u12i0'r+' 9i,i1. ' /01i+t.2ii%
Admii/tr't0rii 1'r+ 'u 4i 1',it't+' d+ '/01i'2i u v0r &ut+'
v0t' 7 ,+('tur. 1u 80t.r?ri,+ &rivid d+/1.r1'r+' (+/tiuii ,0r /'u 0 &r0=,+m. 1+
/+ r+6+r. ,' &+r/0'' /'u '1tivit't+' ,0r 7 1'dru, /01i+t.2ii% D'1. /ut &0/+/0ri '
1+, &u2i um.t't+ di 1'&it',u, /01i', 6.r. v0tu, ,0r +&ut?du-/+ 60rm'
m'0rit't+' 1+rut. d+ ,+(+ &+tru ,u'r+' u+i d+1i9ii +i &0t v0t' &+tru 80t.r?ri
&rivid =i,'2u, 4i 10tu, d+ &r06it 4i &i+rd+ri%
A/01i'tu, ui1 ', /01i+t.2ii 1u r./&ud+r+ ,imit't. 1060rm
*
-
7/21/2019 72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc
57/94
'rt% #" ',i%# di L+(+' r%"# #55! dr+&turi,+ 4i 0=,i('2ii,+ 1+ r+vi &0trivit
,+(ii 'du.rii (++r',+ 4i &0't+ ,u' 0ri1+ d+1i9i+ (./+4t+ d+ 1uvii2. 6.r.
71.,1'r+' '1tu,ui 10/titutiv 4i ' ,+(ii%
U '/&+1t '&'rt+ +/t+ '1+,' ', 106,i1tu,ui d+ it+r+/+ 7tr+
/01i+t't+ 4i '/01i'2ii /.i% ; m0d 0rm', it+r+/u, /01i+t.2ii 10i1id+ 1u 1+, ',
'/01i'2i,0r 1.1i &'trim0iu, /01i', 4i 0=i+1tu, d+ '1tivit't+ /ut /u=0rd0't+
/10&u,ui 0=2i+rii uui &r06it m'@im 4i &0/i=i,it.2ii d+ di/tri=uir+ d+ divid+d+
1?t m'i /u=/t'2i',+% D'1. it+r+/+,+ 1+,0r d0u. &.r2i u 10i1id uu, di
'/01i'2i 'v?d it+r+/+ 10tr'r+ 7tr-0 ',t. '6'1+r+ 1u '1+,'4i 0=i+1t +/t+ +1+/'r
1' '/01i'tu, 7 1'u9. /. u &'rti1i&+ ,' d+,i=+r.ri 7 1++' 1+ &riv+4t+ '1tu,
r+/&+1tiv%D+,i=+r.ri,+ '/01i'2i,0r /+ 10/+m+'9. 7tr J u &r01+/
v+r=',% A1+/t d01um+t +/t+ /+m't d+ 'dmii/tr't0ri 4i v' 1u&rid+ d't' 4i
,01u, r+uiuii um+,+ 4i &r+um+,+ &r+4+dit+,ui um+,+ 4i &r+um+,+
'/01i'2i,0r &r+9+2i 4i ' &.r2i,0r /01i',+ d+2iut+ d+ 6i+1'r+ '/01i't d01um+t+,+
4i r'&0'rt+,+ 1+ 'u 60/t /u&u/+ 'du.rii u r+9um't ', d+1i9ii,0r +t1%
>0t.r?ri,+ 'du.rii (++r',+ 1'r+ /-'u ,u't 1u 71.,1'r+'&r+v+d+ri,0r ,+(',+ /'u ' '1tu,ui 10/titutiv v0r &ut+' 6i 't'1't+ 7 u/titi+ d+
'/01i'2ii 1'r+ /-'u 0&u/ d+1i9i+i /'u u 'u 60/t &r+9+2i ,' 'du'r+%
P0trivit 'rt% #5# di/&09i2ii,+ &r+v.9ut+ &+tru /01i+t.2i,+ &+ '12iui 7 1+
&riv+4t+ dr+&tu, d+ ' 't'1' 80t.r?ri,+ 'du.rii (++r',+ /+ '&,i1. 4i /01i+t.2i,0r
1u r./&ud+r+ ,imit't.% C' 't'r+ 7 t+m+iu, 'rt% #"# ',% di L+(+' r% "#
#55! &0t 6i 't'1't+ 7 u/ti2i+ urm.t0'r+,+ 80t.r?ri:
80t.r?ri,+ 10tr'r+ '1tu,ui 10/titutiv 'di1. '1+,+' 1'r+ &0t
'du1+ 'ti(+r+ /&r+ +@+m&,u &'trim0iu, /01i+t.2ii &ri
718+i+r+' d+ '1t+ uridi1+ +6'v0r'=i,+
80t.r?ri,+ 10tr'r+ ,+(ii 'di1. &0trivi1+ u0r 0rm+ ,+(',+ 1u
1'r'1t+r im&+r'tiv%
-
7/21/2019 72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc
58/94
P0trivit 'rt% #5! ', L+(ii r% "# #55! '/01i'2ii &0t 6i
10v01'2i 1u 1+, &uti #! 9i,+ 7'it+ d+ 9iu' 6i@'t. &+tru 4+di2' 'du.rii
(++r',+% N+r+/&+1t'r+' '1+/t+i di/&09i2ii &0't+ 10/titui m0tiv &+tru 't'1'r+'
7 u/ti2i+ ' 80t.r?rii 'd0&t't+%
A12iu+' 7 'u,'r+ /+ itr0du1+ d+ 1.tr+ '/01i'2ii 1'r+ u 'u
,u't &'rt+ ,' 'du'r+ /'u 'u v0t't 10tr' 7 t+rm+ d+ # 9i,+ d+ ,' d't'
&u=,i1.rii 7 0it0ru, O6i1i',% C0m&+t+2' '&'r2i+ i/t'2+i 7 ' 1.r+i r'9.
t+rit0ri',. /+ '6,. /+diu, /01i+t.2ii%
D'1. 1+r+r+' +/t+ d+&u/. d+ u '/01i't +, v' '+@' &+tru
u/ti6i1'r+' '1+/t+i 1',it.2i 1+rti6i1'tu, +mi/ d+ 1.tr+ /01i+t't+' 10m+r1i',.% ;
&,u/ d'1. '12iu+' 7 'u,'r+ +/t+ itr0du/. d+ t02i 'dmii/tr't0rii 1'r+ 'udr+&tu, d+ ' r+&r+9+t' /01i+t't+' 4i di '1+/t m0tiv /01i+t't+' u 'r+
r+&r+9+t't &r+4+dit+,+ i/t'2+i v' d+/+m' ditr+ 1+i,',2i '/01i'2i u
r+&r+9+t't 1'r+ v' 7d+&,ii '1+/t m'd't &?. 1?d 'du'r+' (++r',.
10v01't. 7 '1+/t /10& v' ',+(+ ',t r+&r+9+t't%
Od't. 1u 7r+(i/tr'r+' '12iuii 7 'u,'r+ r+1,'m'tu, &0't+
1+r+ &r+4+dit+,ui i/t'2+i /u/&+d'r+' 80t.r?rii 't'1't+ G'rt% #" ',% # diL+(+' r% "# #55!%
Pr+4+dit+,+ i/t'2+i 71uvii2?d 1+r+r+' &0't+ 0=,i(' &+
r+1,'m't ,' 0 1'u2iu+ G'rt% #" ',% di L+(+' r%"##55!%
Ord0'2' d+ /u/&+d'r+ &0't+ 6i 't'1't. G/+&'r't d+
80t.r?r+' '/u&r' '12iuii 7 'u,'r+ 1u r+1ur/ 7 t+rm+ d+ 9i,+ d+ ,'
&r0u2'r+ G'rt%#" ',% " di L+(+' r% "# #55!%
C+r+r+' &+tru 'u,'r+' 80t.r?rii 'du.rii (++r',+ /+
ud+1. 1u 1it'r+' r+1,'m'tu,ui 4i ' /01i+t.2ii 7 1'm+r' d+ 10/i,iu%
>0t.r?r+' &r0u2't. d+ i/t'2. r.m'/. d+6iitiv. &ri
1'r+ +/t+ 'u,'t. 80t.r?r+' 'du.rii (++r',+ /+ &u=,i1. 7 0it0ru, O6i1i',
G&ri (ri' 'dmii/tr't0ru,ui /01i+t.2ii /'u ' 0ri1.rui '/01i't it+r+/'t J '4' 1um
3
-
7/21/2019 72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc
59/94
r+9u,t. di 'rt% #"# ',i% < ', L+(ii r% "# #55! 10r0=0r't 1u 'rt% ', L+(ii
r%* #55! J d+v+id 0&09'=i,. d+ ,' d't' &u=,i1.rii5%
2. Ad(!n!'trator!! 'oc!et&$!! cu r&'undere "!(!tat&
De'e(narea% S&r+ d+0/+=ir+ d+ 'du'r+' (++r',. u 0r(' 6.r.
r+90'2. 7 r'&0rturi,+ 1u t+r2ii 0 +tit't+ 0'r+1um '=/tr'1t. 1'r+ /+ m'i6+/t.
7 (++r', 7 1+r1u, 718i/ ', /01i+t.2ii 7 r+,'2ii,+ it+r+ t0't. r./&ud+r+'
10du1+rii /01i+t.2ii '&'/. &+ 'dmii/tr't0ri*!.
P0trivit 'rt%#5 ',% # di L+(+' r%"##55! /01i+t't+' +/t+'dmii/tr't. d+ uu, /'u m'i mu,2i 'dmii/tr't0ri '/01i'2i /'u +'/01i'2i
umi2i &ri '1tu, 10/titutiv /'u d+ 'du'r+' (++r',. %
; /01i+t't+' 1u r./&ud+r+ ,imit't. umir+' 4i r+v01'r+'
'dmii/tr't0ri,0r 10/titui+ 0 &r+r0('tiv. ' 'du.rii (++r',+ ii2i', '1+4ti'
/ut d+/+m'2i &ri '1tu, 10/titutiv% D+/+m'r+' 'dmii/tr't0ru,ui /+ 6'1+ &ri
'&r+1i+r+' u+0ri 18i'r /u=i+1tiv. ' 1',it.2i,0r &+r/0',+ d+ =u 0r('i9't0r d+=u 10m+r1i't% A,t+0ri d+/+m'r+' 'dmii/tr't0ru,ui /+ 6'1+ du&. 0 '&r+1i+r+
0=i+1tiv. 1'r+ &0't+ r+9u,t' 1' urm'r+ ' uui 101ur/ d+ '&titudii m''(+ri',+%
D'1. 'dmii/tr't0ru, u 10r+/&ud+ +@i(+2+,0r '/01i'2i,0r '1+4ti' 7, &0t r+v01'
6.r. i1i 0 +@&,i1'2i+%
C8i'r d'1. &ri '1tu, 10/titutiv /+ 6i@+'9. 'umit+ 100rd0't+
&rivid dur't' m'd'tu,ui &ut+ri,+ 'dmii/tr't0ri,0r m0du, ,0r d+ ,u1ru '1+/t'
&0't+ 6i u,t+ri0r m0di6i1't &ri 80t.r?r+ ' 'du.rii '/01i'2i,0r%
Atu1i 1?d 'u 60/t iv+/ti2i 7 6u12ii 7 ='9' '1tu,ui 10/titutiv
v0r 6i idividu',i9'2i &ri 1,'u9' /&+1i6i1. 4i /+ v0r &r+1i9' &ut+ri,+ ,0r G 'rt%< ,it%
+ 4i 'rt%#5 ',%# di L+(+' r%"#%#55!%
5". #i$ Stan %p. cit., p.101.*!I%L%H+0r(+/1u0&% 1it% v0,% &%)*)%
5
-
7/21/2019 72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc
60/94
D'1. +i 'u 60/t d+/+m'2i u,t+ri0r 71+&+rii '1tivit.2ii 'du'r+'
(++r',. 7i v' ',+(+ 1u v0tu, r+&r+9+t?d m'0rit't+' '=/0,ut. ' '/01i'2i,0r 4i
&.r2i,0r /01i',+*# G'rt% #35 ,it%= di L+(+' r% "##55!%
Caac!tatea: onora-!"!tatea% Fu12i' d+ 'dmii/tr't0r &0't+ 6i
+@+r1it't. d+ 0 &+r/0'. 6i9i1. 1+ 'r+ 1'&'1it't+' d+ +@+r1i2iu d+&,i. 4i +/t+ /'u
u '/01i't ', /01i+t.2ii /'u d+ 1.tr+ 0 &+r/0'. uridi1.% P+r/0'' uridi1. v'
r./&ud+ /0,id'r 1u r+&r+9+t'tu, /.u 7 '1+,+'4i 10di2ii &r+v.9ut+ d+ ,+(+
&+tru 'dmii/tr't0ru, &+r/0'. 6i9i1.% ; /itu'2i' 1?d &+r/0'' uridi1. 74i
r+v01. r+&r+9+t'tu, +' 'r+ 0=,i('2i' d+ ' d+/+m' u 7,01uit0r%
Admii/tr't0ru, tr+=ui+ /. 'i=. d+&,i. 1'&'1it't+ 1ivi,. d+1im'0ru, '6,'t /u= tut+,. u &0't+ d+2i+ 0 '/+m++' 6u12i+ 7 i1i 0 60rm. d+
/01i+t't+ 10m+r1i',.% P+tru &+r/0'+,+ 1./.t0rit+ 6i+1'r+ ditr+ /02i &0't+ /.
6i+ 'dmii/tr't0r 1+i d0i /02i &0t 6i d+ ',t6+, 'dmii/tr't0ri 'i '1+,+'4i /01i+t.2i
'i 1.r0r /i(uri '/01i'2i /ut%
; 1'9u, 7 1'r+ 'dmii/tr't0ru, u +/t+ '/01i't 7tr+ /01i+t't+' 1u
r./&ud+r+ ,imit't. 4i '1+/t' it+rvi+ u r'&0rt uridi1 d+ mu1. r'&0rt /u&u/r+(,+m+t.ri,0r di dr+&tu, mu1ii% Evid+t 7 ='9' dr+&tu,ui d+ r+&r+9+t'r+
'dmii/tr't0ru, v' 6i /u&u/ 4i r+(u,i,0r &rivid 10tr'1u, d+ m'd't G'rt%
-
7/21/2019 72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc
61/94
A4'd'r &+r/0'+,+ m+2i0't+ =++6i1i'9. d+ &r+9um2i' d+
+vi0v.2i+%*"Li&/' 00r'=i,it.2ii &0't+ 'v+' 1' +6+1t ,' d't' 76ii2.rii u+i
/01i+t.2i 10m+r1i',+ r+/&i(+r+' 1+r+rii d+ 'ut0ri9'r+ ' 10/tituirii /01i+t.2ii d+
1.tr+ ud+1't0ru, d+,+('t d'1. 7/. u,t+ri0r 10/tituirii /01i+t.2ii 10m+r1i',+ u
'dmii/tr't0r +/t+ 10d'm't d+6iitiv &+tru u' di i6r'12iui,+ &r+v.9ut+ d+
'rt%* di L+(+' r% "##55! +/t+ 'tri=utu, 'du.rii (++r',+ ' '/01i'2i,0r /.-,
7,01ui'/1. 6.r. 1' '1+'/t' /. 'i=. +6+1t+ '/u&r' +@i/t+2+i /01i+t.2ii
10m+r1i',+%
; 1++' 1+ &riv+4t+ 1+t.2+i' 'dmii/tr't0ri,0r ,+(+' u im&u+
i1i 0 r+/tri12i+ 7 1'9u, /01i+t.2ii 1u r./&ud+r+ ,imit't.% Str.iii =++6i1i'9. 7
R0m?i' d+ r+(imu, '2i0', =u1ur?du-/+ d+ t0't+ dr+&turi,+ 1ivi,+ ',+1+t.2+i,0r r0m?i m'i &u2i dr+&turi,+ &0,iti1+ r+9u,t. 1. +i &0t 6i
'dmii/tr't0ri 7 /01i+t.2i,+ 1u r./&ud+r+ ,imit't. d+ '2i0',it't+ r0m?. 't?t'
tim& 1?t '1tu, 10/titutiv u it+r9i1+ '1+/t ,u1ru%*)
Admii/tr't0rii u+i /01i+t.2i 10m+r1i',+ u &0t &rimi 6.r.
'ut0ri9'r+' 'du.rii '/01i'2i,0r m'd'tu, d+ 'dmii/tr't0r 7 ',t+ /01i+t.2i
101ur+t+ /'u 'v?d '1+,'4i 0=i+1t d+ '1tivit't+i1i /. 6'1. '1+,'4i 6+, d+10m+r2 0ri ',tu, 101ur+t &+ 10t &r0&riu /'u &+ 10tu, ',t+i &+r/0'+ 6i9i1+
/'u uridi1+ /u= /'12iu+' r+v01.rii 4i r./&ud+rii &+tru d'u+%
; &r'1ti1. u '(''t &0't+ 6i 'dmii/tr't0r 1u +@1+&2i' 1',it.2ii d+
'dmii/tr't0r ui1 ', /01i+t.2ii d+0'r+1+ 7 '1+/t 1'9 7 1',it't+ d+ /','ri't 1u
10tr'1t d+ mu1. +, 'r 6i /u=0rd0't ,ui 7/u4i%*
Pu-"!c!tatea. E@+r1it'r+' 6u12i+i d+ 'dmii/tr't0r u &0't+ 6i
r+',i9't. t0tu4i m'i 7'it+ d+ +6+1tu'r+' &u=,i1it.2ii im&u/+ d+ ,+(+ 7
=++6i1iu, t+r2i,0r% Pr01+dur', &u=,i1it't+' um+,ui 'dmii/tr't0ru,ui ',+/ d+
'du'r+' (++r',. /+ r+',i9+'9. &ri 7/1ri+r+' 7 r+(i/tru, 10m+r2u,ui ' '1tu,ui*"I% Ni2. St' 0&% 1it% &% #!)%*)I%Ni2. St' 0&% 1it% &%#!)%*I% Ni2. St' 0&% 1it% &% #!%
*#
-
7/21/2019 72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc
62/94
'di2i0', ='9't &+ &r01+/u, v+r=', ', 'du.rii 1+ ' 80t.r?t '/u&r' ',+(+rii d'1. +,
u ' 60/t d+/+m't &ri '1tu, 10/titutiv% R+',i9'r+' &u=,i1it.2ii &r+/u&u+ 7
'6'r' 7/1ri+rii um+,ui &+r/0'+i 1+ v' 6i 'dmii/tr't0r 4i d+&u+r+'
/+m.turii '1+/t+i &+r/0'+ ,' r+(i/tru, 10m+r2u,ui% D'1. 'dmii/tr't0ru, +/t+
umit &ri '1tu, 10/titutiv +, tr+=ui+ /. d+&u. /+m'tur' 7 t+rm+ d+ # 9i,+
d+ ,' d't' 7m'tri1u,.rii /01i+t.2ii 10m+r1i',+ G'rt%) ',%# di L+(+' r%"#
#55!% Tr+=ui+ 'vut 7 v+d+r+ 6'&tu, 1. u t02i 'dmii/tr't0rii /01i+t.2ii /ut
0=,i('2i /. d+&u. /+m.turi,+ 1i um'i 1+i 1'r+ 'u 60/t 7m&ut+ri1i2i /.
r+&r+9it+ /01i+t't+'%
C?t &riv+4t+ d+&u+r+' /&+1im+u,ui d+ /+m.tur. +' /+
r+',i9+'9. 7 u' di m0d',it.2i,+ &r+v.9ut+ d+ ,+(+ 'dmii/tr't0ru, d+/+m't1' r+&r+9+t't ', /01i+t.2ii v' /+m' 7 r+(i/tru, 10m+r2u,ui 7 &r+9+2'
ud+1.t0ru,ui d+,+('t /'u 10du1.t0ru,ui 06i1iu,ui r+(i/tru,ui 10m+r2u,ui 0ri '
7,01uit0ru,ui '1+/tui' 1'r+ v' 1+rti6i1' /+m.tur' 7 '=/+2' r+&r+9+t'tu,ui
7 1'u9. /+m'tur' 7 r+(i/tru &0't+ 6i 7,01uit. &ri &r+9+t'r+' '1+/t+i'
,+(',i9't. d+ 0t'ri'tu, &u=,i1G'rt% 3 ',%" di N0rm+,+ P *!3
-
7/21/2019 72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc
63/94
H'r'2i' /+ d+&u+ 7 m0du, /t'=i,it &ri '1tu, 10/titutiv /'u 80t.r?r+' 'du.rii
(++r',+ ' '/01i'2i,0r 4i /+ r+/titui+ 'dmii/tr't0ru,ui ,' t+rm+u, 6i@'t d+
'du'r+' (++r',. /'u '1tu, 10/titutiv d+ r+(u,. du&. 1+ 7, d+/1'r1. d+
(+/tiu+' +6+1tu't.% R+/tituir+' ('r'2i+i u +@1,ud+ r./&ud+r+'
'dmii/tr't0ru,ui &+tru +v+tu',+,+ &'(u=+ 1'u9't+ /01i+t.2ii G'rt%#35 ',% # ,it%
1 di L+(+' r% "##55! 4i d+/10&+rit+ du&. 71+t'r+' m'd'tu,ui /.u%
Re(unerarea.; (++r', 6u12ii,+ /ut r+mu+r't+ 4i d+1i9i' d+
r+mu+r'r+ +/t+ ,u't. 6i+ &ri '1tu, 7 virtut+' 1.rui' 'dmii/tr't0ru, ' 60/t
umit 6i+ &ritr-0 d+1i9i+ u,t+ri0'r. ,u't. d+ '/01i'2i 7 60rm' 0=i4uit.% P+tru
' &+rmit+ 0 m0di6i1'r+ m'i u40'r. ' r+mu+r.rii '1tu, 10/titutiv idi1. d+ 1+,+m'i mu,t+ 0ri d0'r &ri1i&iu, u+i r+mu+r.ri 6.r. ' d+t+rmi' t0t',u, +i% A1+/t
t0t', +/t+ 6i@'t &ritr-0 d+1i9i+ 0rdi'r. ' '/01i'2i,0r 6.r. /. 6i+ +v0i+ /. /+
&r01+d+9+ ,' 0 m0di6i1'r+ ' '1tu,ui 10/titutiv%
Atu1i r+mu+r'2i' 'dmii/tr't0ru,ui +/t+ /t'=i,it. &ri d+1i9i+
10,+1tiv. +, u &'rti1i&. ,' v0tu, r+,'tiv ,' '1+'/t. &r0=,+m. 18i'r d'1. 'r+
1',it't+' d+ '/01i't 1u dr+&t d+ v0t &+tru 1. +/t+ 0 &r0=,+m. 1'r+ 'r+ 7 v+d+r+7/.4i &+r/0'' ,ui%**
Admii/tr't0ru, &0't+ /. 1+'r. 7 u/ti2i+ 1' r+mu+r'2i' /' /. 6i+
6i@'t. 0ri m'0r't. 'tu1i 1?d '/01i'2ii r+6u9. 7 m0d /i/t+m'ti1 /. /0,u2i0+9+
&r0=,+m' &+tru 1. 7 m't+ri+ 10m+r1i',. m'd'tu, u +/t+ (r'tuit i'r &,'t' /'
tr+=ui+ /. 6i+ d+ r+(u,. &r0&0r2i0',. 1u di,i(+2' d+&u/.%
R+mu+r'2i' '10rd't. 'dmii/tr't0ru,ui &0't+ 6i m'i 7t?i
10/tituit. ditr-u /','riu 6i@% R+1ur(+r+' ,' u /','riu &r0&0r2i0', +/t+ m'i
6r+1v+t.% P0't+ 6i v0r=' d+ 0 r+mu+r'2i+ 6i+ t0t', 6i+ &'r2i', &r0&0r2i0',. 1u
=++6i1ii,+ r+',i9't+ /'u 1u 1i6r' d+ '6'1+ri% *0t.r?r+' 'du.rii (++r',+ &rivid umir+' uui 1+90r
Su=/+m'2ii: P0&+/1u P'd+,+ Br?du4' T+0d0r R'du V'(8+,i+
I0+/1u V'/i,+ C0104 S'du 7trui2i 7 'du'r+' (++r',. +@tr'0rdi'r. 1u
0rdi+' d+ 9i: umir+' uui 1+90r 1'r+ /. 7d+&,i+'/1. 10di2i' d+ 't+/t'r+ '
1',it.2ii d+ 10t'=i, 'ut0ri9't 'm 80t.r?t umir+' d0mu,ui Pi/t0, N+1u,'+ 7
'1+'/t. 1',it't+ 'v?d 7 v+d+r+ 1. 'r+ 1',it't+' d+ 10t'=i, 'ut0ri9't 0=2iut.
7 10di2ii,+ ,+(ii%
'u(u/t !!" S+m.turi
P0&+/1u P'd+,+
Br?du4' T+0d0r
5
-
7/21/2019 72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc
93/94
R'du V'(8+,i+
I0+/1u V'/i,+
C0104 S'du
ANEA Nr. 3
>0t.r?r+' 'du.rii (++r',+ 0rdi'r+ di d't' d+ m'rti+ !!"
A/01i'2ii: P0&+/1u P'd+,+ Br?du4' T+0d0r R'du V'(8+,i+
I0+/1u V'/i,+ C0104 S'du 7trui2i 7 'du'r+' (++r',. 0rdi'r. 'v?d ,'
0rdi+' d+ 9i:
#% A&r0='r+' +@+1u2i+i =u(+t'r+ &+ 'u, !!%
% R+&'rti9'r+' divid+d+,0r 0=2iut+ ,' /6?r4itu, 'u,ui !!%
Adu'r+' (++r',. ' '/01i'2i,0r i' '1t d+ r'&0rtu, &r+9+t't d+
d0mu, P0&+/1u P'd+,+ &rivid r+9u,t't+,+ 0=2iut+ d+ S%C% PROHRESU
S%R%L%4i '&r0=. r'&0rtu, &r+9+t't d+/1.r1?d d+ (+/tiu+ &+ 'dmii/tr't0ru,
P0&+/1u P'd+,+%
5"
-
7/21/2019 72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc
94/94
Adu'r+' (++r',. 80t.r.4t+ 1' r+&'rti9'r+' divid+d+,0r 0=2iut+
7 urm' '1tivit.2ii d+/6.4ur't+ 7 'u, 6i'1i'r !! 7 v',0'r+ d+ #* !!! !!!
,+i /. /+ r+&'rti9+9+ ,' 60du, /01i', ', '/01i'2i,0r%
S+ 7/.r1i+'9. 1u +6+1tu'r+' 0&+r'2iui,0r 7 +vid+2' 10t'=i,. '
6irm+i d0mu, P0&+/1u P'd+,+%
Pit+4ti m'rti+ !!" S+m.turi
P0&+/1u P'd+,+
Br?du4' T+0d0r
R'du V'(8+,i+I0+/1u V'/i,+
C0104 S'du