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ROMANIA: Ordonanta Nr 26 din 2000, Actualizata la 22.12.2008

ROMANIA: Ordonanta Nr 26 din 2000, Actualizata la 22.12.2008

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Published by LEGAL MANAGEMENT
Romanian law for associations and fundations
Romanian law for associations and fundations

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Published by: LEGAL MANAGEMENT on Nov 17, 2009
Copyright:Traditional Copyright: All rights reserved

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05/15/2013

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Krhkelexl er% 27+2666
 h`e 96+6<+2666
i~ vr`w`rn dl lyki`lx`` y` g~ehlx``
Wnry`~en lix~ld`zlxl dl hlxl hn 22+<2+266=Xn}x lix~ld`zlx dl hlxl hn 22%<2%266=% Lix~d `eid~hn okh`g`ilr`dn h`e ~rolxklrndn lixn:/ K%A% er% 91+2669/ Dnanl er% 287+266>/ Dnanl er% 96>+266= v~bd`ilxl `e OKG er% =>> h`e <0+<2+266=%
@e xnon`~d h`yvkz`x``dkr lrx% <61 ld`e% -<) y` -9) h`e Ikeyx`x~x`l Rkole`n` y` ldn lrx% < d`x% Y vix% 2 h`eDnanl er% 267+<000 vr`w`eh lb`d`xlrnl A~wnre~d~` hn l no`xn krhkelexn$A~wnre~d Rkole`n` no`xn ~rolxklrnl krhkelexl:ILV@XKD^D @H`yvkz`x`` anenrldnLrx% <% / -<) Vnryklendn g`z`in y` vnryklendn j~r`h`in ilrn ~rolrnyi hnygly~rlrnl ~ekr lix`w`xlx` hn`exnrny anenrld yl~ `e `exnrny~d ~ekr ikdnix`w`xlx` kr`$ h~vl ilz$ `e `exnrny~d dkr vnrykeldenvlxr`oke`ld vkx ikeyx`x~` lyki`lx`` kr` g~ehlx`` `e ikeh`x``dn vrnznexn` krhkelexn%-2) Lyki`lx``dn y` g~ehlx``dn ikeyx`x~`xn vkxr`w`x vrnznexn` krhkelexn y~ex vnryklen j~r`h`in hn hrnvx vr`wlx glrl yikv vlxr`oke`ld%-9) Vlrx`hndn vkd`x`in$ y`eh`ilxndn y` i~dxndn rnd`a`klyn e~ `exrl y~b `ei`hnexl vrnznexn` krhkelexn% [[[[[[[[[[ Ld`enlx~d -<) l gkyx okh`g`ilx vr`e lrx% @ vix% < h`e Dnanl er% 287+266>%Lrx% 2% / Vrnznexl krhkelexl lrn il yikv irnlrnl ilhr~d~` vnexr~:l) n}nri`xlrnl hrnvx~d~` dl d`bnrl lyki`nrn3 b) vrkokwlrnl wldkr`dkr i`w`in$ ldn hnokirlx`n` y` yxlx~d~` hn hrnvx3i) ~rolr`rnl rnld`zlr`` ~e~` `exnrny anenrld$ dkild yl~ hn ar~v3h) gli`d`xlrnl liiny~d~` lyki`lx``dkr y` g~ehlx``dkr dl rny~ryn vr`wlxn y` v~bd`in3n) vlrxnenr`lx~d h`exrn l~xkr`xlx`dn v~bd`in y` vnryklendn j~r`h`in hn hrnvx vr`wlx glrl yikv vlxr`oke`ld3g) rnyvnixlrnl krh`e`` v~bd`in% [[[[[[[[[[ D`xnrl i) l gkyx okh`g`ilxl vr`e lrx% @ vix% 2 h`e Dnanl er% 287+266>%Lrx% 9% / Lixndn j~r`h`in hn ikeyx`x~`rn l lyki`lx``dkr y` g~ehlx``dkr$ `eimn`lxn `e ikeh`x``dn vrnznexn`krhkelexn$ y~ex a~wnrelxn hn dnanl i`w`dl%ILV@XKD^D @@@eg``exlrnl lyki`lx``dkr y` l g~ehlx``dkr Yni
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`~enl <Ikeyx`x~`rnl y` `eyir`nrnl lyki`lx`n`Lrx% 8% / Lyki`lx`l nyxn y~b`nix~d hn hrnvx ikeyx`x~`x hn xrn` yl~ ol` o~dxn vnryklen ilrn$ vn blzl~en` `exndnanr`$ v~e `e iko~e y` glrl hrnvx hn rnyx`x~`rn ikexr`b~x`l olxnr`ldl$ i~ekyx`exndn yl~lvkrx~d dkr `e o~eil vnexr~ rnld`zlrnl ~ekr lix`w`xlx` `e `exnrny anenrld$ ld ~ekr ikdnix`w`xlx` yl~$h~vl ilz$ `e `exnrny~d dkr vnrykeld envlxr`oke`ld% [[[[[[[[[[ Lrx`ikd~d l gkyx okh`g`ilx vr`e lrx% @ vix% 9 h`e Dnanl er% 287+266>%Lrx% >% / -<) Lyki`lx`l hkblehnyxn vnrykeld`xlxn j~r`h`il vr`e `eyir`nrnl `e Rna`yxr~d lyki`lx``dkr y`g~ehlx``dkr lgdlx dl arngl j~hnilxkr`n` `e l ilrn` i`ri~oyir`vx`n xnr`xkr`ldl `y` lrn ynh`~d%
 
-2) @e xnon`~d hrnvx~d~` ikeyx`x~x`keld dl lyki`nrn$ vnryklendn g`z`in yn vkx lyki`l glrl l ikeyx`x~` k vnryklel j~r`h`il lx~ei` ileh rnld`zlrnl yikv~d~` vrkv~y vnro`xn linlyxl%Lrx% 7% / -<) @e wnhnrnl hkbleh`r`` vnrykeld`xlx`` j~r`h`in$ onobr`` lyki`lx` `eimn`n lix~d ikeyx`x~x`wy` yxlx~x~d lyki`lx`n`$ `e gkrol l~xnex`il yl~ lxnyxlxl hn lwkilx%-2) Lix~d ikeyx`x~x`w i~vr`ehn$ y~b yleix`~enl e~d`xlx`` lbykd~xn:l) hlxndn hn `hnex`g`ilrn l onobr`dkr lyki`lx`: e~ondn yl~ hne~o`rnl y`$ h~vl ilz$ hko`i`d`~d yl~ynh`~d linyxkrl3 b) n}vr`olrnl wk`exn` hn lyki`nrn y` vrni`zlrnl yikv~d~` vrkv~y3i) hne~o`rnl lyki`lx`n`3h) ynh`~d lyki`lx`n`3n) h~rlxl hn g~eix`kelrn l lyki`lx`n` / vn xnrone hnxnro`elx$ i~ `eh`ilrnl n}vrnyl l xnrone~d~`$yl~$ h~vl ilz$ vn xnrone enhnxnro`elx3g) vlxr`oke`~d `e`x`ld ld lyki`lx`n`3 lix`w~d vlxr`oke`ld$ `e wldklrn hn ind v~x`e ~e yldlr`~ o`e`o br~x vn nikeko`n$ dl hlxl ikeyx`x~`r`` lyki`lx`n`$ nyxn ldilx~`x h`e lvkrx~d `e elx~rl y`+yl~ `e ble` ldlyki`lx`dkr% @e ilz~d lvkrx~d~` `e elx~rl$ gkrol l~xnex`il l lix~d~` ikeyx`x~x`w y` l yxlx~x~d~` nyxnkbd`alxkr`n3a) ikovkenexl eko`eldl l indkr h`exl` kralen hn ikeh~inrn$ lho`e`yxrlrn y` ikexrkd ldn lyki`lx`n`3m) vnryklel yl~$ h~vl ilz$ vnryklendn `ov~xnre`i`xn yl hnyglyklrn vrkinh~rl hn hkbleh`rn l vnrykeld`xlx`` j~r`h`in3`) ynoelx~r`dn onobr`dkr lyki`lx`%-9) Yxlx~x~d i~vr`ehn$ y~b yleix`~enl e~d`xlx`` lbykd~xn:l) ndnonexndn vrnwlz~xn dl ld`e% -2)$ i~ n}invx`l indkr vrni`zlxn dl d`x% a) y` m)3 b) vrni`zlrnl yikv~d~` y` l kb`nix`wndkr lyki`lx`n`3i) okh~d hn hkbleh`rn y` hn v`nrhnrn l ild`xlx`` hn lyki`lx3h) hrnvx~r`dn y` kbd`alx``dn lyki`lx`dkr3n) ilxnakr``dn hn rny~ryn vlxr`oke`ldn ldn lyki`lx`n`3g) lxr`b~x``dn kralendkr hn ikeh~inrn$ lho`e`yxrlrn y` ikexrkd ldn lyki`lx`n`3a) hnyx`elx`l b~e~r`dkr$ `e ilz~d h`zkdwlr`` lyki`lx`n`$ i~ rnyvnixlrnl h`yvkz`x``dkr lrx% 76% [[[[[[[[[[ Lrx`ikd~d l gkyx okh`g`ilx vr`e lrx% @ vix% 8 h`e Dnanl er% 287+266>%Lrx% 1% / -<) Kr`ilrn h`exrn onobr`` lyki`lx`$ vn blzl `ov~xnre`i`r`` hlxn `e ikeh`x``dn lrx% 7 ld`e% -2)d`x% m)$ vklxn gkro~dl k inrnrn hn `eyir`nrn l lyki`lx`n` `e Rna`yxr~d lyki`lx``dkr y` g~ehlx``dkr lgdlx dlarngl j~hnilxkr`n` `e l ilrn` i`ri~oyir`vx`n xnr`xkr`ldl ~ronlzl yl/y` l`bl ynh`~d%-2) Inrnrnl hn `eyir`nrn wl g` `eykx`xl hn ~rolxklrndn hki~onexn:l) lix~d ikeyx`x~x`w3 b) yxlx~x~d lyki`lx`n`3i) lixndn hkwnh`xklrn ldn ynh`~d~` y` vlxr`oke`~d~` `e`x`ld3h) hkwlhl h`yvke`b`d`xlx`` hne~o`r`` nd`bnrlxl hn O`e`yxnr~d J~yx`x`n` yl~$ h~vl ilz$ rng~z~d okx`wlxld nd`bnrlr`` linyxn`l%-9) Nyxn `exnrz`yl ~x`d`zlrnl `e hne~o`rnl lyki`lx`n` l ~ekr y`exlaon yl~ i~w`exn y~yinvx`b`dn ylirnnzn ikeg~z`n i~ hne~o`rnl ~ekr l~xkr`xlx` yl~ `eyx`x~x`` v~bd`in hn `exnrny elx`keld kr` dkild%-8) @e ilz~d enrnyvnixlr`` h`yvkz`x``dkr ld`e% -9)$ O`e`yxnr~d J~yx`x`n` wl rng~zl okx`wlx nd`bnrlrnlhkwnz`` h`yvke`b`d`xlx`` hne~o`r``% [[[[[[[[[[ Lrx`ikd~d l gkyx okh`g`ilx vr`e lrx% @ vix% > h`e Dnanl er% 287+266>%/ Ld`enlx~d -9) l gkyx okh`g`ilx vr`e lrx% @ vix% < h`e Dnanl er% 96>+266=%Lrx% =% / -<) Lyki`lx`l hnw`en vnryklel j~r`h`il h`e okonex~d `eyir`nr`` n` `e Rna`yxr~d lyki`lx``dkr y` g~ehlx``dkr%-2) @e xnrone hn 9 z`dn hn dl hnv~enrnl inrnr`` hn `eyir`nrn y` l hki~onexndkr vrnwlz~xn dl lrx% 1ld`e% -2) j~hnilxkr~d hnynoelx hn vrnynh`exndn `eyxlexn` wnr`g`il dnald`xlxnl linyxkrl y` h`yv~en$ vr`e`eimn`nrn$ `eyir`nrnl lyki`lx`n` `e Rna`yxr~d lyki`lx``dkr y` g~ehlx``dkr%-2
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) @e ilhr~d vrkinh~r`` hn wnr`g`ilrn l dnald`xlx`` inrnr`` hn `eyir`nrn y` l hki~onexndkr vrnwlz~xndl lrx% 1 ld`e% -2)$ j~hnilxkr~d hnynoelx hn vrnynh`exndn `eyxlexn` wnr`g`il rnyvnixlrnl h`yvkz`x``dkr lrx%1 ld`e% -9) y` vklxn h`yv~en$ vr`e `eimn`nrn okx`wlxl$ `eyir`nrnl lyki`lx`n` `e Rna`yxr~d lyki`lx``dkr y`
 
g~ehlx``dkr$ im`lr hlil n}`yxl ~e rng~z okx`wlx ld O`e`yxnr~d~` J~yx`x`n` hn l nd`bnrl hkwlhlh`yvke`b`d`xlx`` hne~o`r``$ vn ilrn `d lvrni`lzl il en`exnon`lx%-9) Khlxl i~ ngnix~lrnl `eyir`nr``$ `eimn`nrnl vr`e ilrn y/l h`yv~y `eyir`nrnl yn iko~e`il h`ekg`i`~$ vnexr~ nw`hnexl g`yildl$ krale~d~` g`elei`lr dkild `e l ilr~` rlzl xnr`xkr`ldl yn lgdl ynh`~dlyki`lx`n`$ i~ onex`kelrnl e~olr~d~` hn `eyir`nrn `e Rna`yxr~d lyki`lx``dkr y` g~ehlx``dkr% [[[[[[[[[[ Ld`enlx~d -2
<
) l gkyx `exrkh~y vr`e lrx% @ vix% 7 h`e Dnanl er% 287+266>%/ Ld`enlx~d -9) l gkyx okh`g`ilx vr`e lrx% @ vix% 1 h`e Dnanl er% 287+266>%Lrx% 0% / -<) @e ilz~d `e ilrn inr`exndn dnaldn vnexr~ ikeyx`x~`rnl lyki`lx`n` e~ y~ex `ehnvd`e`xn$ j~hnilxkr~d$ dl n}v`rlrnl xnrone~d~` vrnwlz~x dl lrx% = ld`e% -2)$ `d wl i`xl$ `e ilonrl hn ikey`d`~$ vnrnvrnznexlex~d lyki`lx`n`$ v~eleh~/` `e wnhnrn$ `e yir`y$ yl rnonh`nzn enrna~dlr`xlx`dn ikeyxlxlxn%-2) Hlil enrna~dlr`xlx`dn ikeyxlxlxn vr`wnyi h`yvkz`x``dn lrx% 86 ld`e% -2) h`e Ikeyx`x~x`n$ vnexr~xnrone~d g`}lx wl g` i`xlx y` vlrimnx~d hn vn dleal `eyxlexl yny`zlxl$ ilr~`l ` yn wkr iko~e`il$ `eikv`n$ inrnrnl hn `eyir`nrn$ `ovrn~el i~ lix~d ikeyx`x~x`w y` yxlx~x~d lyki`lx`n`% @e linyx ilz v~enrnlikeid~z``dkr hn ilxrn vrki~rkr nyxn kbd`alxkr`n% [[[[[[[[[[ Ld`enlx~d -2) l gkyx okh`g`ilx vr`e lrx% @ vix% = h`e Dnanl er% 287+266>%/ Ld`enlx~d -<) l gkyx okh`g`ilx vr`e lrx% @ vix% 2 h`e Dnanl er% 96>+266=%Lrx% <6% / -<) @e y`x~lx`l `e ilrn$ dl xnrone~d g`}lx$ enrna~dlr`xlx`dn y~ex `edlx~rlxn$ j~hnilxkr~d$lyi~dxleh y` ikeid~z``dn vrki~rkr~d~`$ hlil nyxn ilz~d$ wl d~l lix hnyvrn linlyxl vr`e `eimn`nrn$h`yv~eleh `eyir`nrnl lyki`lx`n` `e Rna`yxr~d lyki`lx``dkr y` g~ehlx``dkr%-2) @e ilz~d `e ilrn enrna~dlr`xlx`dn e~ l~ gkyx `edlx~rlxn yl~$ hny` dnald i`xlx$ rnvrnznexlex~dlyki`lx`n` d`vynyxn `e okh enj~yx`g`ilx$ j~hnilxkr~d wl rnyv`ean inrnrnl hn `eyir`nrn vr`e `eimn`nrnokx`wlxl%-9) @eimn`nr`dn vrnwlz~xn `e linyx lrx`ikd yn wkr vrke~exl `e ind o~dx 28 hn krn hn dl `eim`hnrnlhnzblxnr`dkr y` yn wkr rnhlixl `e xnrone hn ind o~dx 8= hn krn hn dl vrke~exlrn%Lrx% <<% / -<) @eimn`nr`dn hn lho`xnrn yl~ hn rnyv`eanrn l inrnr`` hn `eyir`nrn y~ex y~v~yn e~ol`rni~ry~d~`%-2) @e ilz~d `e ilrn vrki~rkr~d e~ l vlrx`i`vlx dl ykd~x`kelrnl inrnr``$ vlrimnx~d~` vn hn dleal`eyxlexl yny`zlxl ` yn wkr iko~e`il y` ikv`` hn vn lix~d ikeyx`x~x`w y` hn vn yxlx~x~d lyki`lx`n`$`ovrn~el i~ `eimn`nrnl hn lho`xnrn kr` hn rnyv`eanrn l inrnr`` hn `eyir`nrn$ h~vl ilz%-9) Xnrone~d hn rni~ry nyxn hn > z`dn y` i~ran hn dl hlxl vrke~exlr``$ vnexr~ in` ilrn l~ gkyx vrnznex`$ y` hn dl hlxl iko~e`ilr``$ vnexr~ in` ilrn l~ d`vy`x%-8) Rni~ry~d yn ykd~x`kenlzl i~ i`xlrnl vlrx`dkr$ `e ilonrl hn ikey`d`~$ hn ~ranexl y` i~ vrnilhnrn%H`yvkz`x``dn lrx% <6 ld`e% -9) i~ vr`w`rn dl vrke~exlrnl y` rnhlixlrnl mkxlrlr`` yn lvd`il `e okhikrnyv~ezlxkr%Lrx% <2% / -<) @eyir`nrnl `e Rna`yxr~d lyki`lx``dkr y` g~ehlx``dkr$ `e ikegkro`xlxn i~ lrx% =$ ynngnix~nlzl `e z`~l rlolenr`` `rnwkilb`dn l `eimn`nr`` hn lho`xnrn$ nd`bnrleh~/yn$ dl inrnrn$rnvrnznexlex~d~` lyki`lx`n` yl~ olehlxlr~d~` linyxn`l$ ~e inrx`g`ilx hn `eyir`nrn ilrn wl i~vr`ehn:hne~o`rnl lyki`lx`n`$ ynh`~d linyxn`l$ h~rlxl hn g~eix`kelrn$ e~olr~d y` hlxl `eyir`nr`` `e Rna`yxr~dlyki`lx``dkr y` g~ehlx``dkr%-2) @e rndlx``dn i~ xnrx`` hkwlhl vnrykeld`xlx`` j~r`h`in yn glin i~ inrx`g`ilx~d hn `eyir`nrn%Lrx% <9% / -<) Lyki`lx`l `y` vklxn ikeyx`x~` g`d`ldn$ il yxr~ix~r` xnr`xkr`ldn$ i~ ~e e~olr o`e`o hn 9onobr`$ kralen hn ikeh~inrn vrkvr`` y` ~e vlxr`oke`~ h`yx`eix hn ind ld lyki`lx`n`%-2) G`d`ldndn y~ex nex`xlx` i~ vnrykeld`xlxn j~r`h`il$ v~xleh `eimn`l$ `e e~on vrkvr`~$ lixn j~r`h`in `eikeh`x``dn yxlb`d`xn hn lyki`lx`n vr`e lix~d ikeyx`x~x`w ld g`d`ldn`% Ndn vkx `eimn`l lixn j~r`h`in hnh`yvkz`x`n$ `e e~ondn y` vn ynlol lyki`lx`n`$ e~ol` vn blzl mkxlrlr`` vrnldlb`dn l ikey`d`~d~` h`rnixkr ld lyki`lx`n`%-9) G`d`ldl yn ikeyx`x~`n vr`e mkxlrlrnl lh~elr`` anenrldn l lyki`lx`n`% Vnrykeld`xlxnl j~r`h`il ynhkblehnyxn hn dl hlxl `eyir`nr`` g`d`ldn` `e Rna`yxr~d lyki`lx``dkr y` g~ehlx``dkr%-8) @e wnhnrnl `eyir`nr`` g`d`ldn`$ rnvrnznexlex~d lyki`lx`n` wl hnv~en inrnrnl hn `eyir`nrn$ `ovrn~eli~ mkxlrlrnl hn ikeyx`x~`rn l g`d`ldn`$ yxlx~x~d$ lix~d ikeyx`x~x`w$ lixndn hkwnh`xklrn ldn ynh`~d~` y` vlxr`oke`~d~` `e`x`ld ldn linyxn`l$ dl j~hnilxkr`l `e l ilrn` i`ri~oyir`vx`n xnr`xkr`ldl ~ronlzl yl/y`l`bl ynh`~d g`d`ldl% H`yvkz`x``dn lrx% 7 y` ldn lrx% 0/<2 y~ex lvd`ilb`dn `e okh ikrnyv~ezlxkr%

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