The concept of „undertaking” is used in several branches of law, but in each of these branches of law the notion of „enterprise” has a different meaning. This paper aims to summarize the definitions and characteristic features of the „enterprise” in the meaning of civil law, competition law and fiscal law, and to present the relevance of these definitions to the respective branches of law.

By entering into force of the Law no. 227/2015 regarding the Fiscal Procedure Code, a number of changes were made regarding the fiscal regime of the precautionary measures.The most important changes aim the provisional character of the precautionary measures and the explicit regulation of the exceptional character in which this kind of measures may be ordered. There are also important changes regarding the procedure to be followed...