1.Pre-contract/ Bilateral promise of sale
The bilateral sale-purchase agreement is a convention (pre-contract) by which both parties, called promisor-seller and promisor-buyer, commit to conclude between them, in the future, a sale-purchase contract, whose essential elements (work and price) are already set by promise. If the parties agree, one to sell and the other to buy, agreeing on, the question arises why they do not directly conclude the sale-purchase contract? Practice shows that there are situations in which the parties cannot or do not want to conclude directly, on the spot, a sale-purchase contract, which they aim to conclude, among themselves, in the more or less near future. For example, an owner wants to sell his property and a buyer wants to buy it, but the immediate conclusion of the sale-purchase contract is not possible because the seller does not have all the necessary documents to complete the sale (land book extract or title deed attesting to his right of ownership, tax certificate, the property is rented or encumbered by a mortgage, etc.). Sometimes, the buyer does not have the full amount needed to pay the price.
In such situations, it is obvious that the promising-seller and the promising-buyer to make sure that they keep an agreement, so they draw up a promise of sale-purchase, committing each other to procure their documents or amounts they are missing and to conclude, in the future, the contract. This promise compel each of the parties to comply with their obligations and to conclude, in the future, usually within a certain agreed period, the promised contract. Therefore, in essence, the sale-purchase promise is a contract promise, i.e. a contract by which the parties undertake to conclude in the future a sale-purchase contract, the essential content of which (the thing sold and the price) is already established by promise.
We consider it useful to delimit the sale-purchase promise from other similar legal institutions. The sale-purchase promise differs from the sale-purchase contract by its content and effects. Thus, the promise gives the obligation of the parties to make (to conclude in the future the promised contract), while the sale-purchase contract gives rise to the obligation to give (to transmit the right). Also, the sale-purchase promise is not a transfer of ownership, i.e. the promisor-seller remains the owner of the promised property to be sold until the conclusion of the sale-purchase contract.
Instead, the sale-purchase contract is a transfer of ownership, i.e. the sold asset passes into the buyer’s patrimony. They also differ in terms of the formal conditions that must be met at the time of their conclusion. Thus, at the conclusion of the promise it is not necessary for the promisor-seller to be the owner of the property or holder of the alienated right, because the promise is not a transfer of rights, while the seller must be the owner of the good or the holder of the alienated right. The object of the promise consists in the conclusion in the future of the promised contract, while the object of the sale consists in the transfer of the property right or another right, real or receivable; the promise is concluded by consensus, while the sale-purchase contract is often concluded in solemn form (for example, the sale of land, with or without constructions, must be concluded ad validitatem, in authentic form).
2.Common property
Common property is represented by the goods acquired during marriage by either spouse, except those which the law declares to be the property of one of them. They can be both movable and immovable property, as well as real or debt rights.
More precisely, they are goods acquired by the spouses in any way, so that, with the exceptions provided by law, the legal means by which the thing or right entered the patrimony of the spouses is insesitive, as is the unimportance that the deed of acquisition would appear as the holder only one of the spouses or the extent of the rights of each of them would be expressly mentioned, in the form of determined ideal quotas.
A thing or a right can become a common good only if the acquirer has, at the moment of his acquisition, the quality of spouse; the goods acquired before the marriage and those acquired after the dissolution of the marriage are the goods of the acquirer, he not having the quality of spouse.
The properties built or bought by the spouses during the marriage with state loans not fully reimbursed until the moment of dissolution or termination of the marriage, although according to the law they become entirely, as common property, the property of the spouses on the date of signing the acceptance report or contract sale-purchase, retains the character of common goods only for the part of their value that is equivalent to the value of the installments paid (or repaid from the loan) during the marriage, while for the part of their value equivalent to the installments paid or repaid after the dissolution of the marriage , they become the property of the one of the spouses (ex-spouses) who later paid or reimbursed those installments.
3.Fiscal Attestation Certificate / Fiscal Certificate
The tax attestation certificate is an official document which proves that a taxpayer (natural or legal person) has fulfilled all its payment obligations (taxes, fees, other amounts due to the budget). The document is issued upon request, within 3 days from the request made to the Public Finance Administration of the district or municipality, in the records of which the taxpayer is registered.