72809561-21356338-Licenta-Regimul-Juridic-Al-SRL-in-Romania (1).doc

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    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

    !!"

    #

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    CUPRINS

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    ; 1++' 1+ &riv+4t+ 1+t.2+i' 'dmii/tr't0ri,0r ,+(+' u im&u+

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    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% &% #!%

    *#

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    '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

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    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

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    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"

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    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