CONSIDERATIONS ON THE LIQUIDATION AMONG THE HEIRS OF THE FUNERAL EXPENSES

Abstract

According to article 984 par. (1) of the Civil Procedure Code, if an succession is divided, the court, in order to achieve a fair and complete division, determines the debts of the deceased, the debts and claims of the heirs towards the deceased, as well as the charges on the succession. The latter also include the expenses related to the burial of the deceased, both those related to the burial itself, and those related to respecting religious traditions and the value of funerary monuments. Thus, by virtue of the Latin adage “bona non intelliguntur nisi deducto aere alieno” (no goods are recognized unless debts have been removed), the formation and assignment of lots is preceded by the liquidation of the succession debts among the heirs, respectively the distribution of the responsibility for the funeral expenses between the heirs. Given that in the time that has elapsed since the Great Union a series of regulations on succession law followed, this study aims to present some aspects of the liquidation between the heirs of the expenses related to the funeral of the deceased, starting with the legislation applicable in the historical provinces to date.