Misiune
Revista Română de Dreptul Afacerilor
Publicația este singura de pe piața românească dedicată Dreptului Afacerilor, oferind informaţii la zi din toate domeniile specifice: drept societar, drept fiscal, obligații contractuale, insolvență, concurență, drept imobiliar, drept bancar, arbitraj. Pe lângă articole de doctrină, revista urmărește soluțiile pronunțate de instanțele judecătorești naționale sau europene, oferind jurisprudență relevantă comentată de practicieni. Autorii articolelor sunt personalități ale lumii juridice din România.
Abonament print Citește online
Părţile sociale între liberalitate și mecanism corporativ: o lectură despre gratuitate, validitate și formalism
Numărul 5 Anul 2025
Numărul 5 Anul 2025
In the dynamics of corporate relations, practice clearly reveals the solution of transferring shares through gratuitous transfers, instrumented, for reasons of speed and efficiency, in the form of a document under private signature. This path, apparently unconventional, from the perspective of the rigors imposed on liberalities in civil law, finds its justification in the specifics of the corporate order, where the social will and the statuto...
Citește mai mult
Taxe, cultură și concurenţă: analiza cauzei Amazon și a iniţiativei românești privind coletele extracomunitare
Numărul 5 Anul 2025
Numărul 5 Anul 2025
The article seeks to highlight the ongoing tension between the fundamental freedoms underpinning the European Union’s internal market and the Member States’ desire to safeguard their own cultural or economic interests through fiscal measures.
In this context, the analysis focuses on the Amazon case, currently pending before the Court of Justice of the European Union, concerning the compatibility with EU law of the fixed €3 fee imposed i...
Citește mai mult
Trasabilitatea ipotecilor instituite pe averea debitorului în faza de preinsolvenţă și insolvenţă
Numărul 5 Anul 2025
Numărul 5 Anul 2025
The traceability of mortgages established on the debitor`s asset in a perpetually topical topic in relation to the activity of enterprises in particular in the pre-insolvency phase; following the legal course of the mortgage institution, whether movable or immovable, is of theoretical and practical interest both for ensuring the protection of the creditor`s rights of this institution, and for managing the assets of the debitor in financial diff...
Citește mai mult
Conduita organului fiscal în cazul deschiderii procedurii insolvenţei
Numărul 5 Anul 2025
Numărul 5 Anul 2025
The recognition of the priority of the rules of the Tax Code regarding the budgetary receivables established by judicial decisions rendered in criminal matters arising from the commission of criminal offences, that is: the amounts of compensation for material damage, fines, judicial expenses and confiscated amounts, does not mean that their forced execution can be done anyway.
We are talking about the imperative nature of the insolvency...
Citește mai mult
Administratorul statutar versus administratorul special! Cine răspunde?
Numărul 5 Anul 2025
Numărul 5 Anul 2025
The partners are granted the right, under the conditions and quorum provided by the articles of incorporation, to decide on the modification of the company by adopting a resolution to that effect. For example, they may decide on the dissolution of the company, which can be carried out with or without liquidation.
If the partners declare that there are no outstanding claims or that an agreement has been reached with the creditors regardi...
Citește mai mult
Numărul 5 Anul 2025
The judgment of the Court of Justice of the European Union (CJEU) of 17 October 2024, delivered in Case C-701/22 AA SRL v. Ministry of European Funds, marks a significant moment in shaping the relationship between national procedural autonomy and the obligation of Member States to ensure the effectiveness of EU law. Through this preliminary ruling, the Court explicitly recognizes the right of beneficiaries of non-reimbursable funds to receive...
Citește mai mult
Stabilirea preţului cesiunii părţilor sociale. Între libertate contractuală și răspundere fiscală
Numărul 5 Anul 2025
Numărul 5 Anul 2025
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...
Citește mai mult
Răspunderea statului pentru restituirea sumelor încasate nejustificat din perspectiva prescripţiei în dreptul fiscal și a garantării bunăstării financiare
Numărul 5 Anul 2025
Numărul 5 Anul 2025
Public authorities strive to maximize the collection of revenues to the public budget, an attitude that meets the legitimate resistance of taxpayers and their efforts to preserve their own patrimony. Among the scenarios used by the state to effectively manage this resistance, there are some that raise intense arguments both from a theoretical and jurisprudential perspective. The state’s responsibility for ensuring the financial well-being of le...
Citește mai mult
Răspunderea întemeiată pe dispoziţiile art. 6 alin. (2) din Legea contabilităţii
Numărul 5 Anul 2025
Numărul 5 Anul 2025
Amid increasingly intense tax audits and the sometimes rigid enforcement of norms by fiscal authorities, the issue of liability in VAT deductions and expense rejections has grown significantly in relevance. Authorities often cite – albeit indirectly – Article 6(2) of Accounting Law no. 82/1991 to justify the penalization of corporate taxpayers for formal irregularities committed by suppliers, upstream partners, or accounting personnel, includi...
Citește mai mult
Transformarea transfrontalieră a societăţilor comerciale – între formalităţi și provocări
Numărul 5 Anul 2025
Numărul 5 Anul 2025
The article explains the novelty introduced by Law no. 222/2023, which for the first time in Romania regulates the cross-border transformation of companies, in line with EU law. This mechanism allows a company to move its registered office to another EU member state and change its legal form without being dissolved, while still retaining its legal personality.
The procedure has two stages: in the home state, the company must draft a tra...
Citește mai mult
Efectele abrogării art. 192 alin. (2) din Legea nr. 31/1990 asupra elementului intuitu personae al societăţii cu răspundere limitată
Numărul 5 Anul 2025
Numărul 5 Anul 2025
General meetings adopt resolutions (a term used interchangeably with „decisions”) based on the quorum and majority requirements set forth by statutory provisions or the articles of association. In the case of limited liability companies (LLCs), the general rule is that of a double absolute majority – both of the members and of the share capital [Article 192(1) of the Companies Law].
Prior to the enactment of Law No. 265/2022, amendment...
Citește mai mult
Răspunderea administratorilor societăţilor cu răspundere limitată
Numărul 5 Anul 2025
Numărul 5 Anul 2025
The liability of directors towards the company arises whenever they breach the obligations assumed through the management contract or those provided by law. Law no. 31/1990, in Articles 70-73, outlines the legal framework for directors’ liability, emphasizing that the obligations and liability of directors are governed by the provisions on mandate and the specific rules set out in Law no. 31/1990.
The liability action against directors...
Citește mai mult
(Ne)executorialitatea clauzei penale compensatorii
Numărul 5 Anul 2025
Numărul 5 Anul 2025
The pressure exerted by a creditor invoking a penalty clause included in a contract recognized by law as enforceable is a familiar scenario for both bailiffs and judges in enforcement courts. Bailiffs may encounter it even more frequently, especially when they manage to persuade creditors – based on judicial practice known to enforcement bodies – that the chances of obtaining approval for forced execution are rather slim.
Even more unpl...
Citește mai mult
Validarea hotărârii arbitrale potrivit art. 603 alin. (3) din Codul de procedură civilă
Numărul 4 Anul 2025
Numărul 4 Anul 2025
The present study aims to analyze the causes and mechanism of an atypical procedure established by art. 603 paragraph (3) of the Civil Procedure Code, that of the validation of the arbitral award. Through it, in an unusual manner, some effects of a definitive and binding jurisdictional act (the arbitral award) are conditioned by the performance of verifications by a court of law or, even more strangely, by an authority without jurisdictional p...
Citește mai mult
Interoperabilitatea platformelor digitale și abuzul de poziţie dominantă: lecţiile din cauza Google/Android Auto
Numărul 4 Anul 2025
Numărul 4 Anul 2025
This article examines the landmark judgment of the Court of Justice of the European Union in the Google/Android Auto case (C-233/23), which significantly redefines the legal framework governing refusals to ensure interoperability in digital markets.Departing from the traditional indispensability standard established in Bronner and IMS Health, the Court held that a refusal by a dominant undertaking to grant inte...
Citește mai mult
Caută Articole
Ultimele Articole
Rezilierea extrajudiciară, o reziliere mai „energică”? Studiu de caz: procedura specială a evacuării (art. 1. 034 și urm. C. pr. civ.)
Numărul 6 Anul 2022
Numărul 6 Anul 2022
The concern to find solutions that allow the creditor of the unexecuted obligation from a bilateral contract to settle the situation created by this non execution as quickly as possible was one of those that found its refl ection in the regulation of the New Civil Code.The addition to the two forms of resolution/termination known under the old Code – the resolution/termination pronounced by the court, respectively the resolution/terminati...
Citește mai mult
Protecţia drepturilor utilizatorilor finali în încheierea la distanţă a contractului de furnizare a serviciilor de telefonie mobilă (I)
Numărul 6 Anul 2022
Numărul 6 Anul 2022
Through this article, the authors aim to highlight the importance of the rights of end users in the remote conclusion of a contract for the provision of mobile telephony services, in the context in which this way of concluding such a contract involves the exclusive use of one or more many means of remote communication, without the conclusion of the contract requiring the simultaneous physical presence of the two contracting parties. The debate...
Citește mai mult
Controlul de gestiune în cadrul unei societăţi cu răspundere limitată
Numărul 6 Anul 2022
Numărul 6 Anul 2022
The control of the documents and the activity of the limited liability company is a personal non-patrimonial right that belongs to each associate, who does not also have the capacity of administrator, based on his quality and his legitimate interest in knowing the financial situation and the patrimonial evolution of the company.
...
Citește mai mult
Controlul de legalitate la înregistrarea în registrul comerţului a hotărârilor adunării generale a asociaţilor unei societăţi cu răspundere limitată: Legea nr. 265/2022 – aceeași Mărie cu altă pălărie
Numărul 6 Anul 2022
Numărul 6 Anul 2022
The article analyzes the issue regarding the limits of the prior control of legality carried out during the registration in the trade register, in the context of the adoption of a new law on the trade register. At the level of the ONRC and the courts, there is an oscillating practice in this regard, and the appearance of the new regulations does not, unfortunately, clarify the existing problems.
Citește mai mult
Legalitatea acţiunilor de recuperare a datelor ca urmare a unui atac cibernetic
Numărul 6 Anul 2022
Numărul 6 Anul 2022
The breach of data security has several consequences regarding the effects of this event on the data subjects. If the personal data has gone out of data controller’s hand, it will try to recover it in order to limit the damage. The data controller has the primary obligation, under public law, to notify the competent supervisory authority of the data security breach. On the other hand, he will try to conclude a convention with the author of the...
Citește mai mult
Două noţiuni conflictuale: status quo-ul și dinamica activelor în insolvenţă
Numărul 6 Anul 2022
Numărul 6 Anul 2022
After the opening of the insolvency proceedings, the assets in the debtor’s estate provide a static image of what can be understood as the „active side”. However, the legal rules applicable to these assets in insolvency must retrieve from the substantive law rules those which are compatible with the dynamics under which the insolvency proceedings are conducted. The book records which reflect such assets may raise questions as to whether they ...
Citește mai mult
Modificări ale Legii societăţilor nr. 31/1990 în materia vărsămintelor parţiale. Comentarii asupra articolului 91, așa cum a fost modificat și completat prin Legea nr. 265/2022
Numărul 6 Anul 2022
Numărul 6 Anul 2022
The Companies Law no. 31/1990 was amended by Law nr. 265/2022. The main object of Law no. 265/2022 is a new regulation of the activity of the trade registry, repealing the previous law, no. 26/1990. In addition to the register activity, Law nr. 265/2022 brings important changes to the corporate legislation. One of these changes is the possibility for the members of a limited liability firm to pay in instalments the shares subscribed when the f...
Citește mai mult
Creanţele salariale curente în procedura insolvenţei
Numărul 6 Anul 2022
Numărul 6 Anul 2022
Salary claims benefit from a preferential regime, in the case of the employer’s insolvency, determined by the need to protect employees. At the same time, current claims benefit from a privileged legal regime, which is justified by the imperative to continue the debtor’s activity after the opening date of the insolvency procedure.With regard to current salary claims in the insolvency procedure, the issue arises of determining the compete...
Citește mai mult
Principii și concepte ale restructurării societăţilor în dificultate
Numărul 6 Anul 2022
Numărul 6 Anul 2022
The restructuring law (Law. no. 216/2022 for the transposition of the Directive (EU) 2019/1023 on restructuring and insolvency into the Romanian legal system) entered into force on July 17th, 2022. The new law amends Law no. 85/2014 regarding preventive insolvency proceedings and insolvency proceedings as following: (i) the new law revoke ad-hoc mandate proceeding and proposes a new proceeding – the restructuring agreement and (ii) modifies the...
Citește mai mult
Bunele practici în relaţia avocat-client
Numărul 6 Anul 2022
Numărul 6 Anul 2022
Without many legislative opportunities for promoting their services, lawyers must rely mainly on the results of their activity. In addition, however, some methods of communication make up the best practices by which, over time, those who have understood the partnership relationship between lawyer and client have acquired professional success.
...
Citește mai mult
Metamorfoza Legii nr. 85/2014 sau zbor deasupra unei… transpuneri de directivă europeană… (I)
Numărul 6 Anul 2022
Numărul 6 Anul 2022
It is a truism that, as a rule, economic crises (and not only) have a certain cyclicality, relatively easy to detect. Trying to capitalize on the “calm before the storm”, the European Legislator has focused on a difficult area during the previous crisis – insolvency. Applying the medical principle: it is easier to prevent than to combat, he focused in particular on the area just before insolvency, from a logical and chronological perspective, ...
Citește mai mult
Limitarea deductibilităţii costurilor excedentare ale îndatorării
Numărul 6 Anul 2022
Numărul 6 Anul 2022
Interest expenses and the costs economically equivalent to interest have challenged for a long time the international tax environment to find a solution with the purpose to eliminate or, at the very least, to limit the related abusive tax practices.With the objective of establishing a consistent rule within the international tax framework, in 2015, O.E.C.D. adopted Action 4 as part of the B.E.P.S. Project, which recommendations were take...
Citește mai mult
De la moștenirea latină la construcţia patrimoniului cultural românesc în Italia
Numărul 5 Anul 2022
Numărul 5 Anul 2022
The cultural heritage of Italy as well as the idea of a common origin of the Romanian and Italian people represented a special attraction for the Romanian intellectuals of the interwar period. In the Romanian cultural landscape, the creation of Romanian institutes in Italy had a significant role in shaping diplomatic-cultural relations.The ambitious projects of the historians Vasile Pârvan and Nicolae Iorga represent the beginning of a ...
Citește mai mult
Critici referitoare la previzibilitatea și accesibilitatea normei penale ce incriminează infracţiunea de executare fără autorizaţie de construire sau de desfiinţare ori cu nerespectarea prevederilor acesteia a lucrărilor de intervenţie asupra monumentelor istorice sau construcţiilor amplasate în zone de protecţie a monumentelor și în zone construite protejate
Numărul 5 Anul 2022
Numărul 5 Anul 2022
Article 24 of the Law no. 50/1991 on the authorization of the execution of construction works stipulates the crime of execution without a construction permit, dismantling, or with non-compliance with its provisions refering to the construction, reconstruction, extension, repair, consolidation, protection, restoration, preservation, as well as any other works, regardless of their value, carried out at all categories of historical monuments prov...
Citește mai mult
Poate constitui instituţia logodnei element al patrimoniului cultural imaterial?
Numărul 5 Anul 2022
Numărul 5 Anul 2022
The study will be divided into two sections: the first section will be devoted to the notion of “national cultural heritage” and the second section to engagement.In the first section entitled Introductory considerations on the notion of “national cultural heritage” we will present how the literature and legislation in the field define the notions of: national cultural heritage, tangible national cultural heritage and intangible national c...
Citește mai mult
Follow
© 2025 Wolters Kluwer