摘要:Since any analysis of an complex institution as merger,and respectively of cross-border merger implies, first of all,a conceptual delimitation, the present paper intends,starting from various definitions and classifications provided by legal provisions and doctrine, to outline a complete definition, specific for mergers and cross-border mergers that will include all their characteristic elements and will also capture their complex character. Taking into account that the definition of the merger and, respectively, cross-border merger depends on the legal view through which a conceptual delimitation is sought, the program does not stop only at the delimitation of cross-border merger from the view of general applicable regulations, but also tries to delimitate this concept by reference to other special regulations. In this respect, this paper makes a delimitation between the merger regulated by the New Civil Code, the merger regulated by Law no. 31/1990 under its both forms (i.e. domestic merger and cross-border merger) and Law no. 21/1996.