文章基本信息

标题：CONTRATS DE VENTE COMPORTANT UNE CLAUSE DE RESERVE DE PROPRIETE
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作者：Bengescu Marcela Bengescu Raluca
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The present paper starts from the classic rule of the Fiscal Code, according to which the delivery operation is the transferring of the right to dispose as a real proprietor. In fact, the transmission of the goods from the seller to the buyer has as a direct consequence the transfer of the property right upon the goods. Through its lawful power, the Fiscal Code provides the exception through which the property transfer from the seller to the buyer takes place when the beneficiary pays the total amount of the price. The commercial operations considered as deliveries do have a special treatment in what concerns the fiscal consequences of the seller‟s obligations. The paper also debates upon these consequences in close relation to a case inspired by the activity of Romanian economic entities.
关键词：delivery, contract, property, accounting, fiscality.