Report of Donations. General Considerations

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 circumstancesmentioned above, the present work aims to analyze the general aspects of the report of donations in the lightof the new Civil Code. Thus, there will be analyzed the following aspects: definition of report of donations;scope of application; delimiting report of donations from similar legal institutions; conditions of report ofdonations; persons who can demand the report of donations; donations which must be reported and donationswhich are exempted from report; effects of exemption from the report of donation. All these issues shall beapproached 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 analysisby Law No. 287/2009 and to assess their just and appropriate character. Out of reasons of space, the presentwork shall not approach the issues relating to the way donations are reported, these being subject to anotherfield.