{"id":3165,"date":"2020-07-03T14:40:44","date_gmt":"2020-07-03T12:40:44","guid":{"rendered":"https:\/\/ceccarsuceava.ro\/ro\/?p=3165"},"modified":"2020-07-03T14:40:44","modified_gmt":"2020-07-03T12:40:44","slug":"principalele-prevederi-ale-legii-nr-102-2020-pentru-modificarea-si-completarea-legii-societatilor-nr-31-1990","status":"publish","type":"post","link":"https:\/\/ceccarsuceava.ro\/ro\/principalele-prevederi-ale-legii-nr-102-2020-pentru-modificarea-si-completarea-legii-societatilor-nr-31-1990\/","title":{"rendered":"Principalele prevederi ale Legii nr. 102\/2020 pentru modificarea \u0219i completarea Legii societ\u0103\u021bilor nr. 31\/1990"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e1d8aca7f0c\" class=\"fw-col-sm-8 tf-sh-56933d33ab3956379953f419fc8f10c1\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-5e8608b30c12649ff31e6472d9222b0d \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><strong>CECCAR<\/strong><br \/><strong> Conf. univ. dr.\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\">Marcel\u00a0VULPOI<\/a>,\u00a0expert contabil<\/strong><br \/><strong> reprezentant al CECCAR \u00een VAT Expert Group<\/strong><\/p>\n<p><a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/227560\" target=\"_blank\" rel=\"noopener noreferrer\"><i>Legea nr. 102\/2020 pentru modificarea \u0219i completarea Legii societ\u0103\u021bilor nr. 31\/1990<\/i><\/a>\u00a0a fost publicat\u0103 \u00een Monitorul Oficial, Partea I, nr. 583 din 2 iulie 2020. V\u0103 prezent\u0103m \u00een r\u00e2ndurile urm\u0103toare principalele prevederi ale acestui act normativ:<\/p>\n<p>I. Legea societ\u0103\u021bilor\u00a0nr. 31\/1990 se modific\u0103 \u0219i se completeaz\u0103 dup\u0103 cum urmeaz\u0103:<\/p>\n<p>1.\u00a0<b>Abrog\u0103<\/b>\u00a0articolul din lege potrivit c\u0103ruia:<\/p>\n<ul class=\"ul-char7\">\n<li style=\"list-style-type: none\">\n<ul class=\"ul-char7\">\n<li>o persoan\u0103 fizic\u0103 sau o persoan\u0103 juridic\u0103 nu putea fi asociat unic dec\u00e2t \u00eentr-o singur\u0103 societate cu r\u0103spundere limitat\u0103.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul class=\"ul-char7\">\n<li>o societate cu r\u0103spundere limitat\u0103 nu putea avea ca asociat unic o alt\u0103 societate cu r\u0103spundere limitat\u0103, alc\u0103tuit\u0103 dintr-o singur\u0103 persoan\u0103.<\/li>\n<\/ul>\n<p>Reamintim faptul c\u0103, potrivit vechilor reglement\u0103ri din lege, \u00een caz de \u00eenc\u0103lcare a prevederilor\u00a0de mai sus, statul, prin Ministerul Finan\u021belor Publice, precum \u0219i orice persoan\u0103 interesat\u0103 putea cere dizolvarea pe cale judec\u0103toreasc\u0103 a unei societ\u0103\u021bi astfel constituit\u0103.<\/p>\n<p><b>Concluzie<\/b>: \u00cencep\u00e2nd cu data intr\u0103rii \u00een vigoare a Legii nr. 102\/2020 (5 iulie 2020) o persoan\u0103 fizic\u0103 sau o persoan\u0103 juridic\u0103 va putea fi asociat unic \u00een mai multe societ\u0103\u021bi cu r\u0103spundere limitat\u0103.<\/p>\n<p>De asemenea, o societate cu r\u0103spundere limitat\u0103 va putea avea ca asociat unic o alt\u0103 societate cu r\u0103spundere limitat\u0103, alc\u0103tuit\u0103 dintr-o singur\u0103 persoan\u0103.<\/p>\n<p>Citi\u021bi mai multe \u00een\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/principalele-prevederi-ale-legii-nr-102-2020-pentru-modificarea-si-completarea-legii-societatilor-nr-31-1990-a6499\/\" target=\"_blank\" rel=\"noopener noreferrer\">CECCAR Business Magazine<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e1d8aca83a5\" class=\"fw-col-sm-4 tf-sh-a47c80d27b601498f3ce3864b3893c48\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-5-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/07\/ceccar0307-2.jpg\"  alt=\"ceccar0307-2\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/07\/ceccar0307-2.jpg\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"182\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/07\/ceccar0307-2-300x182.jpg 300w, https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/07\/ceccar0307-2-300x182.jpg 300w, https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/07\/ceccar0307-2-300x182.jpg 300w, https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/07\/ceccar0307-2.jpg 300w\"   alt=\"ceccar0307-2\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>CECCAR Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil reprezentant al CECCAR \u00een VAT Expert Group Legea nr. 102\/2020 pentru modificarea \u0219i completarea Legii societ\u0103\u021bilor nr. 31\/1990\u00a0a fost publicat\u0103 \u00een Monitorul Oficial, Partea I, nr. 583 din 2 iulie [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3166,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3165","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/posts\/3165","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/comments?post=3165"}],"version-history":[{"count":2,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/posts\/3165\/revisions"}],"predecessor-version":[{"id":3168,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/posts\/3165\/revisions\/3168"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/media\/3166"}],"wp:attachment":[{"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/media?parent=3165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/categories?post=3165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/tags?post=3165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}