EIRP Proceedings, Vol 7 (2012)

Abstract

Law No. 287/2009 on the Civil Code confers a new configuration to hereditary field in general. Consequently, the analysis of hereditary law institutions is both useful and actual.

Under the circumstances mentioned above, the present work aims to anlyze the general aspects of the report of donations in the light of the new Civil Code. Thus, there will be analyzed the following aspects: defintion of report of donation; scope of application; delimiting report of donations from similar legal institutions; conditions of report of donations; persons who can demand the report of donations; donations which must be reported and donations which are exempted from report; effects of exemption from the report of donation. All these issues shall be approached in a comparative manner by taking into account the 1864 Civil Code and the new Civil Code. Thus, we will be able to point out in a clear manner the novelties brought in the field subject to our analysis by Law No. 287/2009 and to assess their just and appropriate character.

Out of reasons of space, the present work shall not approach the issues relating to the way donations are reported, these being subject to another field.