TECHICAL Series MATHEMATICS • INFORMATICS • PHYSICS Series PHILOLOGY Series ECONOMIC SCIENCES Sereies EDUCATIONAL SCIENCES Series LAW AND SOCIAL SCIENCES Series
Trust Deed - a New Legal Institution?
(Fiducia - o nouă institiție juridică?)
Vol LXII • No. 1/2010
Silvia Cristea
Academy of Economics Sciences, Bvd. Dacia no. 41, Bucureşti
e-mail: ssu@upg-ploiesti.ro

 Keywords   trust deed, Romanian Civil Code Project.

 Abstract
Part of the new legal institutions introduced by the Romanian Civil Code Project (Law 287/2009), the Trust Deed has a special position. In order to settle if it is useful, as form of administration for other's assets or as guarantee, we compared it with the pre-existent legal institutions and then with the legal institutions from other law systems, based on which we settled some particularities (French, American and Canadian law). As a result, we formulated some suggestions starting from the trust deed institution particularities of the French law (where the constitutor must be a legal person, subject to company tax) and from Canadian law (to be established as a donation or will).

 Rezumat
Fiducia este una dintre instituțiile juridice introduse de Proiectul de Cod Civil Român (Legea nr. 287/2009). Prezentul articol compară fiducia cu alte instituții ale dreptului românesc, anterioare proiectului, precum și cu instituții ale altor sisteme de drept (francez, american si canadian). Ca rezultat, am formulat câteva sugestii, plecând de la particularitățile instituției fiduciei în dreptul francez (unde constituitorul trebuie sa fie o persoană juridică, supusă impozitului pe profit) și în dreptul canadian (în care ia forma donației sau testamentului).



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