This article explores the legal and fiscal framework for setting the price of share transfers in limited liability companies (LLCs), balancing contractual freedom with tax authority oversight. Drawing from German doctrine (GmbH law and MoMiG reform), we analyze the legal nature of shares, including intra-family transfers under Romanian Law no. 346/2004. The paper reviews recognized business valuation methods (asset-based, income-based, and mark...

By Decision no. 28/2021, the High Court of Cassation and Justice appears to have been created problems instead of resolving legal issues. Thus, in this paper we aimed to identify them rather than clarify them, and show that the release itself needs release. Keywords: