1. O prima modificare, extrem de interesanta, din perspectiva ultimelor evolutii jurisprudentiale, se refera la forma actului juridic prin care administratorul societatii este imputernicit de adunarea generala sa incheie anumite acte juridice de dispozitie.

Controversa s-a ivit pe marginea art. 15322 din LSC (vechiul art. 146), care interzice consiliului de administratie, respectiv directoratului, sa incheie acte juridice in numele si in contul societatii prin care sa dobandeasca bunuri pentru aceasta sau sa instraineze, sa inchirieze, sa schimbe ori sa constituie in garantie bunuri aflate in patrimoniul societatii a caror valoare depaseste jumatate din valoarea contabila a activelor societatii la data incheierii actului juridic, fara aprobarea adunarii generale a actionarilor.
Fata de continutul textului se pune problema ce forma trebuie sa imbrace actul de aprobare din partea adunarii generale, atunci cand actul juridic pe care trebuie sa il incheie administratorul este unul solemn (cum ar fi contractul de ipoteca). Solutia pe care ne-o ofera noua modificare este cea simpla si fireasca: actul de aprobare/imputernicire din partea adunarii generale nu trebuie sa imbrace o forma speciala. Astfel, potrivit textului legal nou introdus, actele de dispozitie asupra bunurilor unei societati comerciale pot fi incheiate in temeiul puterilor conferite reprezentantilor legali ai societatii, dupa caz, prin lege, actul constitutiv sau hotararile organelor statutare ale societatii adoptate in conformitate cu prevederile LSC si ale actului constitutiv al societatii, nefiind necesara o procura speciala si in forma autentica in acest scop, chiar daca actele de dispozitie trebuie incheiate in forma autentica.

Insa legea de modificare nu se opreste aici, ci incearca sa influenteze soarta raporturilor juridice nascute sub legea veche, in legatura cu aceasta chestiune, pe calea unor dispozitii interpretative. Astfel, se precizeaza expres ca sunt considerate ca fiind valabil incheiate actele de dispozitie asupra bunurilor unei societati comerciale, incheiate de reprezentantii legali ai acesteia in temeiul puterilor de reprezentare rezultand din hotararile sau imputernicirile intocmite sub semnatura privata, in conformitate cu regulile din actul constitutiv si cu celelalte reglementari interne ale societatii comerciale, daca respectiva imputernicire a fost acordata de catre organele statutare ale societatii, cu respectarea dispozitiilor LSC, a actelor constitutive ale societatii si a hotararilor organelor statutare ale societatii.

2. Alta categorie de modificari se refera la fuziune si divizare.

Conditia examinarii proiectului de fuziune sau, dupa caz, de divizare si a intocmirii raportului scris catre actionari de catre expertii actionand pe seama societatilor care participa la fuziune sau divizare, nu va mai fi necesara daca toti actionarii/asociatii sau toti detinatorii altor valori mobiliare care confera drepturi de vot decid astfel.

De asemenea, in cazul divizarii nu vor mai fi necesare redactarea raportului scris al administratorului, care sa explice proiectul de fuziune sau de divizare si sa precizeze fundamentul sau juridic si economic si nici punerea la dispozitia actionarilor/asociatilor a situatiile financiare anuale si rapoartele de gestiune pentru ultimele 3 exercitii financiare ale societatilor care iau parte la divizare, daca toti actionarii/asociatii sau detinatorii altor valori mobiliare care confera drepturi de vot decid astfel.

3. Se introduce un nou capitol referitor la fuziunea transfrontaliera.

Noul capitol se refera la conditiile in care pot fuziona societatile pe actiuni, societatile in comandita pe actiuni, societatile cu raspundere limitata - persoane juridice romane - si societatile europene cu sediul social in Romania pot fuziona cu societati comerciale care au sediul social sau, dupa caz, administratia centrala ori sediul principal in alte state membre ale Uniunii Europene sau in state apartinand Spatiului Economic European si care functioneaza in una dintre formele juridice prevazute de art. 1 din Directiva Consiliului 68/151/CEE din 9 martie 1968, de coordonare, in vederea echivalarii, a garantiilor impuse societatilor in statele membre, in sensul art. 58 al doilea paragraf din Tratatul de instituire a Comunitatilor Europene, pentru protejarea intereselor asociatilor sau tertilor, publicata in Jurnalul Oficial al Comunitatilor Europene nr. L065 din 14 martie 1968, cu modificarile ulterioare, sau cu societati europene cu sediul social in alte state membre.

Legea instituie si dispozitii speciale pentru ipoteza in care patrimoniul societatilor participante la fuziunea transfrontaliera cuprinde un teren. Astfel, societatile pe actiuni, societatile in comandita pe actiuni, societatile cu raspundere limitata - persoane juridice romane – si societatile europene cu sediul social in Romania, care au calitatea de titulari ai dreptului de proprietate asupra unui teren pe teritoriul acesteia, pot participa la o fuziune transfrontaliera in care societatea absorbanta sau societatea nou-infiintata este persoana juridica ce are nationalitatea unui alt stat membru numai dupa implinirea unui termen de 5 ani de la data aderarii Romaniei la Uniunea Europeana. In cazul in care patrimoniul acestor societati cuprinde terenuri agricole, acestea pot participa la o fuziune transfrontaliera in care societatea absorbanta sau societatea nou-infiintata este persoana juridica ce are nationalitatea unui alt stat membru sau societate europeana cu sediul in alt stat membru numai dupa implinirea unui termen de 7 ani de la data aderarii Romaniei la Uniunea Europeana.

4. Se introduce un nou titlul privitor la societatea europeana.

Societatea europeana este definita ca o societate pe actiuni constituita in conditiile si prin mecanismele prevazute de Regulamentul Consiliului (CE) nr. 2.157/2001 din 8 octombrie 2001 privind statutul societatii europene.

Reglementarile aplicabile societatii europene cu sediul in Romania sunt prevederile Regulamentului Consiliului (CE) nr. 2.157/2001 din 8 octombrie 2001 privind statutul societatii europene si cele ale LSC, in masura compatibilitatii lor cu dispozitiile regulamentului comunitar.

Societatile europene cu sediul social in Romania dobandesc personalitate juridica de la data inmatricularii in registrul comertului. In termen de 30 de zile de la inregistrare, Oficiul National al Registrului Comertului va comunica Jurnalului Oficial al Uniunii Europene un anunt privind inmatricularea societatii.

Se stabilesc conditiile in care orice societate europeana inmatriculata in Romania isi poate transfera sediul social intr-un alt stat membru:
- se intocmeste un proiect de transfer, care va fi vizat de judecatorul-delegat si publicat in Monitorul Oficial al Romaniei, Partea a IV-a
- transferul sediului se aproba prin hotarare a adunarii generale cu majoritatea voturilor detinute de actionarii prezenti sau reprezentati. In cazul in care actionarii reprezentand majoritatea capitalului social sunt prezenti sau reprezentanti, decizia poate fi adoptata cu majoritate simpla.
- creditorii societatilor europene ale caror creante sunt anterioare datei publicarii proiectului de transfer si care nu sunt scadente la data publicarii pot face opozitie, care suspenda executarea operatiunii pana la data la care hotararea judecatoreasca devine irevocabila, in afara de cazul in care societatea debitoare face dovada platii datoriilor sau ofera garantii acceptate de creditori ori incheie cu acestia un acord pentru plata datoriilor
- actionarii care nu au votat in favoarea hotararii adunarii generale prin care a fost aprobat transferul sediului intr-un alt stat membru au dreptul de a se retrage din societate si de a solicita cumpararea actiunilor lor de catre societate
- ulterior radierii societatii europene transferate, oficiul registrului comertului va comunica Jurnalului Uniunii Europene, pe cheltuiala societatii, un anunt privind radierea societatii din registrul comertului din Romania ca urmare a transferului sediului acestuia intr-un alt stat membru.

Modificarea Legii nr. 26/1990

Modificarea Legii nr. 26/1990 are ca scop corelarea cu noile dispozitii ale LSC. Astfel, se instituie competenta judecatorul-delegat la oficiul registrului comertului de a verifica indeplinirea actelor si formalitatilor prealabile fuziunii, in cazul in care la constituirea prin fuziune a unei societati europene sau a unei societati cooperative europene participa o societate comerciala sau o societate cooperativa - persoana juridica romana -, precum si in cazul fuziunii transfrontaliere la care participa o societate comerciala de nationalitate romana ori o societate europeana cu sediul in Romania. De asemenena, judecatorul delegat va verifica si indeplinirea actelor si formalitatilor in cazul transferului sediului unei societati europene sau al unei societati cooperative europene din Romania in alt stat membru.

Pentru STIRI.JURIDICE, SAVESCU & ASOCIATII

Înregistrat în data de:
12.07.2007

Obiect dosar:
refuz soluţionare cerere

Materia juridică:
Contencios administrativ şi fiscal

Stadiu procesual:
Fond
Părţi:
SC CONFIDENŢIAL - AGENŢIA DE ARBITRAJ ŞI MEDIERE CONTRACTUALĂ SRL : Reclamant
PREŞEDINTELE ROMÂNIEI - D-L TRAIAN BĂSESCU : Pârât

Mircea Halaciuga, Esq.
http://arbitraj.blogspot.com
phone 004.072.458.1078

Grila de tarife

Agentia de Arbitraj sprijina microintreprinderile, intreprinderile mici si mijlocii. Aceste firme au cea mai mare nevoie de consultanta de specialitate, deoarece nu isi permit salarizarea unui personal calificat, si nici sa plateasca mii de euro pentru specialisti externi. Acesta este motivul pentru care ne dedicam activitatea de consultanta in principal, acestei categorii de intreprinzatori.

1) Pentru clientii noi

TARIFUL MINIM - pentru firmele care intrunesc anumite conditii, onorariul pentru planificarea de afaceri este de 3.500 RON.

Consideram a beneficia de tariful minim firmele nou infiintate sau existente care indeplinesc cumulativ urmatoarele conditii:

a) Se previzioneaza o valoare a investitiei (pe intreaga perioada planificata) sau o cifra de afaceri (anuala) sub 100.000 euro (inclusiv), pe perioada planificata, si au intre 1-9 angajati.

EXEMPLU - daca firma doreste sa investeasca 60.000 euro, si sa atinga o cifra de afaceri de 90.000 euro in anul trei de planificare, avand 7 angajati, se incadreaza in categoria firmelor ce beneficiaza de tariful minim.

b) Daca insa firma doreste sa investeasca 60.000 euro, si sa atinga o cifra de afaceri de 90.000 euro/ an in anul trei de planificare, avand 11 angajati, atunci nu va mai beneficia de tariful minim, aplicandu-i-se tariful normal.

TARIFUL NORMAL - pentru investitiile sau cifrele de afaceri anuale previzionate mai mari de 100.000 euro, onorariul este de 0,2% din valoarea investitiei (pe intreaga perioada planificata) sau cifra de afaceri (anuala) cea mai mare previzionata pe perioada planificata, dar nu mai putin de 5.000 RON. Dintre valoarea investitiei si valoarea cifrei de afaceri luate in considerare in cadrul planificarii, se ia in considerare cifra cea mai mare.

2) Pentru clientii existenti

Clientii deja existenti se bucura de o reducere de 10% din valoarea tarifului in care se incadreaza, dar nu mai putin de 3.700 RON.

Aceasta reducere nu se aplica in cazul in care planul anterior pentru clientii existenti a fost tarifat la tariful minim.

EXEMPLU - daca am construit un plan pentru o investitie de 2.000.000 RON (apr. 570.000 euro), tariful normal pentru un client nou este de 4.000 RON; daca pentru acest client am fi realizat anterior un alt plan, planul actual ar fi fost tarifat cu 3.600 RON. Aceasta reducere nu s-ar aplica daca planul anterior ar fi fost tarifat la tariful minim.

3) Ce reprezinta tariful; definitii.

Tariful stabilit reprezinta onorariul pentru planificarea realizata. Acesta nu acopera eventualele cheltuieli de transport si acomodare, decontate de catre client in baza documentelor justificative prezentate de Agentia de Arbitraj.

Tariful stabilit nu acopera nici celelalte cheltuieli necesare planificarii (achizitionarea de materiale si informatii, realizarea de interviuri diverse etc.).

Nici o cheltuiala nu va fi realizata fara consimtamantul prealabil al clientului.

4) Tariful pentru verificari si actualizari

Orice plan are nevoie de verificari si actualizari periodice. Pentru planurile realizate de catre Agentia de Arbitraj, tariful pentru verificari si actualizari este de 50% din tariful stabilit pentru construirea integrala a unui plan, dar nu mai putin de 2.000 RON.

Spre exemplu, daca am realizat un plan pentru o investitie de 2.000.000 lei noi (apr. 570.000 euro), tariful normal este de 4.000 RON, orice verificare si actualizare ulterioara urmand a avea un onorariu de 3.000 RON.

Mircea Halaciuga, Esq. Presedinte; Arbitration Judge
European Commission Expert, Member Int’l Bar Association
arbitraj@aol.com

Our AGENCY provides cost effective management service for the business in Romania. Relationships with business partners and industry leaders are carefully maintained, which in turn provides the opportunity to better serve our clients’ needs.

Our value-added arrangements with the USA and other overseas business management companies provide additional client peace of mind. These companies provide an additional level of support to our dedicated American-Romanian team of managers, trust officers, trustees, protectors, lawyers and accountants.

The AGENCY offers the following services:

Financial & Management Accounting

Many businesses today find that they can cut costs without affecting their operations, simply by outsourcing as opposed to using their own employees. The necessary functions of Financial & Management Accounting are areas often outsourced by businesses today.

It may be that your business is not performing as well as you would like or your profitability has declined to such levels that you need experienced assistance to provide the answers and solutions.

We can review your operations and provide the management and accounting expertise to get you back on track.

We can implement easy to use accounting systems that will keep track of your income and expenses and provide you with timely financial reporting.

Many businesses during the course of operations have need for credit facilities, but may not have the tools or perhaps the time to prepare the necessary financial projections for presentation to their bankers. We can prepare these for you, giving you a professionally designed accurate summary of your financial position. We can also provide a financial projection and cash flow analysis for start-up operations or venture capital requests.

Bookkeeping

You may not need to use an outside firm for your financial & management accounting, but do need assistance in basic bookkeeping and clerical functions.
Many of our clients have been able to save time and money through using our services for such functions as bank reconciliation, inventory control, accounts payable, account receivables and basic banking transactions.

HR & Office Administration

Often it is too difficult to be able to sell your product or service and at the same time take care of the office administration. We have the tools and the time to be able to do this for you. If you require the basic office functions or the more complex, sophisticated corporate administration we are ready to assist you.

Whether your business is large or small, we also have the ability to handle your HR administration and payroll services. We can also provide assistance with government statutory reporting such as manpower survey, payroll tax and contributory pensions. We can also administer your health benefits, life insurance and company pension plan deductions.

We also provide the following services:

• Creation of employee handbooks
• Company policy manuals
• Create and manage employee database

Strategic Business Planning

The entire process begins with a total evaluation of your current business procedures. Writing a Business or Strategic plan can be a painstaking project, but none-the-less a necessary one in order to ensure that your business is moving forward. Working with you and your staff we will develop a plan that will become one of your most important operating tools. If properly used, it will assist you to manage your business and lead to success and profit.

The best way to enhance financial success is to plan effectively and then use the plan. However, it is also vital to make sure that changes are made to reflect the changing business climate. We make sure you are aware of new developments and technological advancements to help keep your business running efficiently.

Business Consulting

We provide cost effective management consulting service for the business in Romania. Our typical process will involve a thorough review of your business practices; operations workflow analysis; computer hardware and software evaluation, selection and implementation; project management and facilitation; financial and management accounting review.

Business Rehabilitation

There are times when a business falls on hard times and the existing management team is too deeply involved in the day to day operations to be able to see clearly just how they need to move forwards. Our rejuvenation and recovery services will assist your existing management team in understanding just what needs to be done to turn your business around.
Using our business reviewing techniques we will assign a senior consultant to work in your business on a hands-on basis, to manage it and to assist in working towards the recovery of your business.

Strategic Marketing Planning

It is not enough to just have a strategic business plan. Too much is at risk to assume that the plans will just fall into place. Our planning process establishes the long-term goals, identifies the short-term objectives and leads you naturally into the strategies and tactics for successful execution of the plan. The overall intent being to ensure that your strategic vision is realized.

Research

We use a variety of primary and secondary research tools, including advanced analytical techniques to turn information into knowledge. As intelligent marketers we recognize that information alone is not enough to win and keep customers.

We develop strategic partnerships with our clients, taking the time to fully understand the dynamics of their business so that we can help them develop marketing and communications strategies to bring tangible results.

Public Relations

Public Relations are about results. This means communicating strategically to bring about a desired effect - an action, a change in opinion and to create awareness. It also means listening.

We can help you understand public attitudes, opinions and perceptions. We will also develop an understanding between organizational and public interests to help achieve the results you need, the ones you will find impact your bottom line.

Media Relations

All companies need to have strong media relations. “No comment”, does not work! You need to control the amount and type of information that appears in the media. Our experienced professionals provide you with the guidance and knowledge necessary to develop a strategic approach to releasing your corporate information to the media.

Direct Marketing

In direct marketing, you don’t just sell to your customers, you talk to them. That means you have to know more than just their name and address. You have to know who they are. We can help you identify your customers and then build your direct marketing campaign to reach them.

The AGENCY as Trust Administrator, offers a comprehensive package for managing trust related information such as the settlor, beneficiaries, trust officers and assets held in trust.

Detailed transaction listings can be kept for all assets or for more comprehensive integrated trust accounting. Our specialized View Point’s Client Accountant module offers full trust accounting functionality.

Asset management

Fixed assets
Record and maintain a full record of all fixed assets held in trust including their valuation details.

Bank accounts
All related bank accounts and the signatories for each bank account can be stored. Bank account transactions can be recorded and statements printed.

Securities
Securities held by the trust can be recorded for each trust and to facilitate data entry and accuracy securities can be set up and maintained in the global Security Master for use across the whole database. Latest security prices can either be entered manually or automatically from external sources such as spreadsheets or interfaces from Reuters or Bloomberg. Revaluation of securities can be done globally or for selected account files or securities.

Open items
Maintain a detailed listing of open items such as loans for each trust.

Distributions
Input a listing of all distributions for a comprehensive record of distribution.

Mircea S. Halaciuga,Esq.
President, CAAMC srl.

Our AGENCY provides cost effective management service for the business in Romania. Relationships with business partners and industry leaders are carefully maintained, which in turn provides the opportunity to better serve our clients’ needs.

Our value-added arrangements with the USA and other overseas business management companies provide additional client peace of mind. These companies provide an additional level of support to our dedicated American-Romanian team of managers, trust officers, trustees, protectors, lawyers and accountants.

The AGENCY offers the following services:

Financial & Management Accounting

Many businesses today find that they can cut costs without affecting their operations, simply by outsourcing as opposed to using their own employees. The necessary functions of Financial & Management Accounting are areas often outsourced by businesses today.

It may be that your business is not performing as well as you would like or your profitability has declined to such levels that you need experienced assistance to provide the answers and solutions.

We can review your operations and provide the management and accounting expertise to get you back on track.

We can implement easy to use accounting systems that will keep track of your income and expenses and provide you with timely financial reporting.

Many businesses during the course of operations have need for credit facilities, but may not have the tools or perhaps the time to prepare the necessary financial projections for presentation to their bankers. We can prepare these for you, giving you a professionally designed accurate summary of your financial position. We can also provide a financial projection and cash flow analysis for start-up operations or venture capital requests.

Bookkeeping

You may not need to use an outside firm for your financial & management accounting, but do need assistance in basic bookkeeping and clerical functions.
Many of our clients have been able to save time and money through using our services for such functions as bank reconciliation, inventory control, accounts payable, account receivables and basic banking transactions.

HR & Office Administration

Often it is too difficult to be able to sell your product or service and at the same time take care of the office administration. We have the tools and the time to be able to do this for you. If you require the basic office functions or the more complex, sophisticated corporate administration we are ready to assist you.

Whether your business is large or small, we also have the ability to handle your HR administration and payroll services. We can also provide assistance with government statutory reporting such as manpower survey, payroll tax and contributory pensions. We can also administer your health benefits, life insurance and company pension plan deductions.

We also provide the following services:

• Creation of employee handbooks
• Company policy manuals
• Create and manage employee database

Strategic Business Planning

The entire process begins with a total evaluation of your current business procedures. Writing a Business or Strategic plan can be a painstaking project, but none-the-less a necessary one in order to ensure that your business is moving forward. Working with you and your staff we will develop a plan that will become one of your most important operating tools. If properly used, it will assist you to manage your business and lead to success and profit.

The best way to enhance financial success is to plan effectively and then use the plan. However, it is also vital to make sure that changes are made to reflect the changing business climate. We make sure you are aware of new developments and technological advancements to help keep your business running efficiently.

Business Consulting

We provide cost effective management consulting service for the business in Romania. Our typical process will involve a thorough review of your business practices; operations workflow analysis; computer hardware and software evaluation, selection and implementation; project management and facilitation; financial and management accounting review.

Business Rehabilitation

There are times when a business falls on hard times and the existing management team is too deeply involved in the day to day operations to be able to see clearly just how they need to move forwards. Our rejuvenation and recovery services will assist your existing management team in understanding just what needs to be done to turn your business around.
Using our business reviewing techniques we will assign a senior consultant to work in your business on a hands-on basis, to manage it and to assist in working towards the recovery of your business.

Strategic Marketing Planning

It is not enough to just have a strategic business plan. Too much is at risk to assume that the plans will just fall into place. Our planning process establishes the long-term goals, identifies the short-term objectives and leads you naturally into the strategies and tactics for successful execution of the plan. The overall intent being to ensure that your strategic vision is realized.

Research

We use a variety of primary and secondary research tools, including advanced analytical techniques to turn information into knowledge. As intelligent marketers we recognize that information alone is not enough to win and keep customers.

We develop strategic partnerships with our clients, taking the time to fully understand the dynamics of their business so that we can help them develop marketing and communications strategies to bring tangible results.

Public Relations

Public Relations are about results. This means communicating strategically to bring about a desired effect - an action, a change in opinion and to create awareness. It also means listening.

We can help you understand public attitudes, opinions and perceptions. We will also develop an understanding between organizational and public interests to help achieve the results you need, the ones you will find impact your bottom line.

Media Relations

All companies need to have strong media relations. “No comment”, does not work! You need to control the amount and type of information that appears in the media. Our experienced professionals provide you with the guidance and knowledge necessary to develop a strategic approach to releasing your corporate information to the media.

Direct Marketing

In direct marketing, you don’t just sell to your customers, you talk to them. That means you have to know more than just their name and address. You have to know who they are. We can help you identify your customers and then build your direct marketing campaign to reach them.

The AGENCY as Trust Administrator, offers a comprehensive package for managing trust related information such as the settlor, beneficiaries, trust officers and assets held in trust.

Detailed transaction listings can be kept for all assets or for more comprehensive integrated trust accounting. Our specialized View Point’s Client Accountant module offers full trust accounting functionality.

Asset management

Fixed assets
Record and maintain a full record of all fixed assets held in trust including their valuation details.

Bank accounts
All related bank accounts and the signatories for each bank account can be stored. Bank account transactions can be recorded and statements printed.

Securities
Securities held by the trust can be recorded for each trust and to facilitate data entry and accuracy securities can be set up and maintained in the global Security Master for use across the whole database. Latest security prices can either be entered manually or automatically from external sources such as spreadsheets or interfaces from Reuters or Bloomberg. Revaluation of securities can be done globally or for selected account files or securities.

Open items
Maintain a detailed listing of open items such as loans for each trust.

Distributions
Input a listing of all distributions for a comprehensive record of distribution.

Mircea S. Halaciuga,Esq.
President, CAAMC srl.