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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.
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Este supus unui termen special de prescripţie dreptul creditorului de a obţine repararea prejudiciului suferit, în ipoteza în care se ajunge la rezoluţiunea unui contract de achiziţie publică?
Numărul 5 Anul 2024
Numărul 5 Anul 2024
Often, the legislative technique poses challenges to the jurist, generating interpreting efforts of the legal norms, requiring searches to identify the purpose of the regulation. This is also the case of the norm enshrined in art. 53 paragraph 9 of Law no. 101/2016, from the perspective of the determination of the statute of limitations applicable to the actions through which damages are claimed for the economic operator’s failure to perform t...
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Modificarea actului constitutiv al societăţilor aflate în procedura de reorganizare
Numărul 5 Anul 2024
Numărul 5 Anul 2024
In the case of a company in the framework of the judicial reorganization procedure, for the smooth running of the procedure and in order to successfully close this procedure, it is possible to identify the need to amend the constitutive act of the debtor; this corporate event can be achieved by carrying out, in this special situation, two complementary legal procedures, specific to corporate law and insolvency law; in other words, such a chan...
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Judecătorul-sindic și judecăţile sale. Exigenţe ale abordării interdisciplinare a procedurii insolvenţei cu privire la desemnarea administratorului judiciar
Numărul 5 Anul 2024
Numărul 5 Anul 2024
This article is based on a situation often encountered in practice in insolvency proceedings opened under Law no. 85/2014: the appointment of the insolvency administrator by the majority creditors / the majority creditor holding at least 50% of the creditors’ estate with voting rights at the first meeting of the creditors’ meeting, without taking into account essential aspects in the conduct of the insolvency proceedings that are important fo...
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Succinte observaţii privind transmiterea creanţelor bugetare deţinute faţă de un debitor aflat în insolvenţă (art. 264 ind. 1 din Codul de procedură fiscală)
Numărul 5 Anul 2024
Numărul 5 Anul 2024
The amendment, in 2018, of the provisions of the Fiscal Procedure Code, with an impact on the regulation on insolvency, in the sense of allowing the assignment of budgetary receivables is one that could not remain unnoticed. The simple positioning of the budgetary receivable, one whose image is linked, par excellence, to the need to ensure a total and rapid satisfaction in the assets of the budgetary creditor, next to the legal figure of the a...
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Regimul specific al creanţelor cu mai mulţi codebitori/fideiusori în procedura insolvenţei
Numărul 5 Anul 2024
Numărul 5 Anul 2024
In the case that a fidejussor of the insolvent debtor files an application for registration of the receivable in the creditor table, he can only be registered with the paid part of the debtor’s claim. The fi dejussor who does not pay anything of the receivable for which he guaranteed cannot be registered in the table of receivables even with a conditional claim, and even less just simply, otherwise the result will be an artificial increase of ...
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Ce garanţii (mai) garantează o garanţie?
Numărul 5 Anul 2024
Numărul 5 Anul 2024
A far-seeing creditor will try to avoid even from the outset the consequences of the insolvability of his debtor and of equality with the other co-creditors. In order to achieve this goal, the creditor will proceed to the establishment of some guarantees that will guarantee the recovery of his receivable.The prospect of their debtor’s insolvency makes some creditors even more diligent, in order to ensure themselves a favorable position in...
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Impozitarea veniturilor din servicii digitale: concept, tendinţe globale și specific naţional
Numărul 5 Anul 2024
Numărul 5 Anul 2024
The paper addresses the legal challenges generated by the new configuration of the digital economy, in general, and in the European Union, in particular. The exponential development of digital services and the fabulous revenues thus generated raised the interest of governments to establish a rigorous tax treatment for these revenues, respecting the imperatives imposed by the principle of fair taxation but also to satisfy the rigors of budget ba...
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Insolvenţă și creanţe fiscale. Un studiu de caz
Numărul 5 Anul 2024
Numărul 5 Anul 2024
The particular nature and the development of Tax Law in recent years in Romania is raising certain questions when it comes to Tax Law’s relationship with other procedures. In this contribution, the author analysis a case that was decided both by an insolvency court and a tax court, with the consequence that the same tax decision was considered both ineffective and effective from a legal point of view.
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Implicaţiile Multilingvismului în activitatea Curţii de Justiţie a Uniunii Europene
Numărul 5 Anul 2024
Numărul 5 Anul 2024
The proceedings before the Court of Justice of the European Union are characterised by the juridic multilingualism, the objective of which is to ensure the uniform interpretation and application of Union law, as well as to control the legality of acts of the Union institutions, bodies, offices and agencies. However, although viewed as a juridic and functional requirement, multilingualism also brings a series of complex difficulties and challen...
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Impozitarea vânzării de bunuri imobile de către persoanele fizice din patrimoniul de afectaţiune (sau despre regimul fiscal al transferului intra patrimonial)
Numărul 5 Anul 2024
Numărul 5 Anul 2024
The tax regime of the income obtained by individual real estate developers has been challenging for both taxpayers and tax authorities. Contradictory administrative doctrine on the applicable tax regime (whether tax on income from the transfer of real estate from own patrimony or tax on income from self employment activities is due) was sanctioned by the Amnesty Law No. 29/2018, but in practice cases of reclassification of the activity performe...
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Repararea prejudiciului în materia fondurilor europene: oricând, oricum și de câte ori dorește creditorul?
Numărul 5 Anul 2024
Numărul 5 Anul 2024
The panoply of legal instruments which the legislator consecrates for reparation of damage and who cares to several branches of law can instill to the creditor the illusion of the possibility of simultaneously resorting to all of them or of establishing an order of their use according to subjective criteria.A concrete example in this regard will be analyzed in the present study and it concerns the matter of non-reimbursable funds face t...
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Declinul Affectio societatis. Ipostaze și ipoteze ale retragerii asociaţilor din societatea cu răspundere limitată
Numărul 5 Anul 2024
Numărul 5 Anul 2024
The withdrawal of associates from the limited liability company is a solution to the crisis of affectio societatis, whose legal meanders are becoming increasingly interesting due to the complexity of the problems arising in practice and the few and even contradictory legislative solutions. The present study examines only the hypothesis of the withdrawal of an associate from the limited liability company with the consent of all the oth...
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Aspecte controversate privind regimul juridic al dividendelor
Numărul 5 Anul 2024
Numărul 5 Anul 2024
Regarding the scope of application of article 67 paragraph (6) of Law no. 31/1990, namely whether it also applies in the case of the valorization of securities in the context of a forced execution that is carried out by way of a sale (amicable, direct or forced), and the adjudication act represents, at least regarding the nature and legal consequences, a genuine sale-purchase contract by which the property right over the goods that are the sub...
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Probleme controversate în aplicarea unor dispoziţii din Legea societăţilor nr. 31/1990
Numărul 5 Anul 2024
Numărul 5 Anul 2024
The Companies Law prohibits shareholders who are directors from voting, including by proxy, on their discharge „or on a matter in which their person or administration would be at issue”. Article 126 regulates the generic conflict of interest between the shareholder and the company, when the directors are those who have prepared the financial statements and have every interest in being approved. The prohibition to exercise the right to vote is ...
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Aurea mediocritas
Numărul 4 Anul 2024
Numărul 4 Anul 2024
The middle path is neither the fastest nor the most well-trodden. In modern times, are highly sought after the shortcuts and the most efficient means of achieving results with minimal effort. These aspirations are present in a multitude of fields and are also common among those striving to master the art of oratory. However, between the stage of a novice and that of a master lies a period of accumulation and practice, which, despite ...
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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...
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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...
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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.
...
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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.
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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...
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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 ...
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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...
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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...
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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...
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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.
...
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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, ...
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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...
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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 ...
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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...
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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...
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