Internal Auditing & Risk Management

ISSN 2065-8168 (print) | ISSN 2068-2077 (online)

THE DEBT ASSIGNMENT. MANNER OF EXTINGUISHING THE OBLIGATIONAL LEGAL RELATION IN THE CURRENT PERIOD

Published: 2017-01-01

Volume: No 48 - December 2017

Pages: 21|42

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Abstract

It is well-known that the commercial operations are characterized by expediency. Still, the expediency principle can only be respected if the debtor of the price payment obligation has sufficient liquidities available. In the contrary case, there is a risk of major disturbances of the economic operations. In order to surpass such obstacles, the debtor of the payment obligation has at his disposal a series of legal institutions, known in the doctrine under the name of legal forms of payment, by means of which he can extinguish the initial pecuniary obligation. Thus, in the category of legal forms of payment, among others, is included the assignment of the debt, which makes the object of our analysis.

Keywords: payment, assignment of debt, legal forms of payment, contract, creditor, debtor, assignor, assignee, assigned debtor

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APA: Alexandru BULEARCĂ (2017). THE DEBT ASSIGNMENT. MANNER OF EXTINGUISHING THE OBLIGATIONAL LEGAL RELATION IN THE CURRENT PERIOD. Internal Auditing & Risk Management, Vol. 48, No. 48, pp. 21-42.

BibTeX:

@article{alexandrubulearc2017200,
  title = {THE DEBT ASSIGNMENT. MANNER OF EXTINGUISHING THE OBLIGATIONAL LEGAL RELATION IN THE CURRENT PERIOD},
  author = {Alexandru BULEARCĂ},
  journal = {Internal Auditing & Risk Management},
  year = {2017},
  volume = {48},
  pages = {21----42},
  doi = {}
}

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