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Pagina 1 din 55
Provocările administratorului concordatar în exercitarea atribuţiei de a întocmi lista creanţelor
Numărul 5 Anul 2026
The task of the concordat administrator to compile the list of claims against the debtor–necessary for analyzing the state of financial distress at the time the preventive concordat procedure is initiated and for substantiating a viable restructuring plan capable of securing creditor acceptance and judicial confirmation–requires a mastery of restructuring mechanisms. The role of the concordat administrator is significant in compiling t...
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Principiul efectivităţii și particularităţile prescripţiei în dreptul fiscal român. Studiu privind taxa „clawback”
Numărul 5 Anul 2026
This paper expands the research previously carried out and presented in academic events in connection to the state responsibility to insure legitimate and facile return of the sums where the fiscal obligations are collected by unjustified performance or based on the unfair regulation. The focus of this research is to investigate in depth the interference of the termination of rights in the tax law and the protection of fundamental rights of th...
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Conflictul de interese în Comitetul Creditorilor în lumina modificărilor aduse prin Legea 239/2025 – clarificări sau incertitudini?
Numărul 5 Anul 2026
The conflict of interest within the creditors’ committee, regulated by Article 51, paragraph 5 of Law no. 85/2014, is the situation where a person exercising a function has a personal interest, whether pecuniary or non-pecuniary, which could influence the impartiality and objectivity of their activity in the performance of their assigned duties. Under Law no. 239/2025, the creditors’ committee holds a rather privileged position, benefiting fr...
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Asociatul aparent și geometria societară
Numărul 5 Anul 2026
The paper examines the figure of the apparent shareholder within what we call the „geometry” of shareholding: the three-dimensional structure of participation in a company, subjective (who the shareholder is), objective (what part of the capital he holds) and functional (how the associative rights are exercised). The apparent shareholder is the point which appears on the figure without belonging to it, while the hidden shareholder is the point ...
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Ar trebui avantajaţi creditorii bugetari în procedura insolvenţei?
Numărul 5 Anul 2026
Insolvency legislation must be grounded in two fundamental objectives: balancing the interests of creditors and the debtor within the proceedings, and streamlining the process to reduce its duration and increase the rate of debt recovery. While the state certainly has a major interest in the economy–specifically ensuring the timely and full collection of taxes, duties, contributions, fines, and other budget revenues–this interest should...
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„Recenziile” autorităţilor publice contractante în urma executării contractelor de achiziţii publice. Câteva reflecţii asupra normelor și practicii naţionale actuale în privinţa emiterii documentelor constatatoare
Numărul 5 Anul 2026
My presentation at this year’s edition of the Business Law in the Dynamics of Innovation Conference falls within the field of public procurement, focusing on the final stage in the performance of an awarded contract. This is the point at which the national legislature empowers the contracting authority to issue its own assessment of the manner in which the procurement contract has been performed. De iure, the beneficiary’s opin...
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DAC7 în acţiune: impactul reglementării asupra mediului de afaceri din România
Numărul 5 Anul 2026
Platform operators carrying out their activities in the European Union are required to collect a set of information from sellers operating through these platforms and to report it to the competent tax authority by 31 January of each calendar year. The information collected relates to the relevant activities carried out on the platforms during the previous calendar year, with the obligation taking effect from 1 January 2023. These obligations ...
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Limitele și limitarea răspunderii profesionale a lichidatorului judiciar
Numărul 5 Anul 2026
The activity of the insolvency practitioner-whether acting as judicial administrator or liquidator, as the case may be-carried out during the administration of the proceedings is analyzed against professional best practices. Such a professional may be held liable for their actions only if they act in bad faith by violating substantive or procedural legal norms during the proceedings, or if, through gross negligence, they infringe upon the leg...
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Anularea actelor debitorului insolvent. Originea, fundamentul și limitele acţiunii reglementate la art. 117-122 din Codul insolvenţei
Numărul 5 Anul 2026
The study examines the action for the avoidance of the debtor’s fraudulent acts performed during the suspect period, governed by Articles 117-122 of the Romanian Insolvency Code, from the origins of the institution to recent case law. It retraces its descent – from the Italian statutory jurists and their assimilation of the bankrupt to the proximus decoctioni, through the Regulations of the Lyon exchange fair, the royal Declaration o...
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Legal aspects of the classification of inland waterways in the Netherlands and Eastern European countries
Numărul 4 Anul 2026
This article analyses, from a legal perspective, issues relating to the classification of inland waterways based on data from the Netherlands and Eastern European countries – Romania, Poland and Ukraine. A comparison of the specific legal provisions of these countries is justified by the fact that the Netherlands has the highest levels of inland waterway transport in Europe, as well as the highest standard of legal support for this sector. In...
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Soluţii în cazul încălcării principiului protecţiei încrederii legitime în materie fiscală
Numărul 4 Anul 2026
In the context of establishing tax obligations, the tax administration fulfills its duties and takes all measures it deems necessary to collect them. The purpose of this study is to identify to what extent the conduct of the tax administration complies with the requirements of the principle of protection of legitimate expectations and what are the effective remedies for an injured taxpayer in the event of a violation of this principle of tax ...
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Acţiunea în anularea actelor frauduloase la intersecţia cu dreptul civil
Numărul 4 Anul 2026
This study aims to analyze the interferences between common law and insolvency proceedings regarding certain legal institutions, as they have been adapted in special legislation, in order toprevent the debtor’s acts from affecting the collective interests of creditors. The study also examines the notion of fraud, which presents different forms, having distinct meanings and effects depending on the legal institution being analyzed.
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Despre „responsabilitatea” inteligenţei artificiale în tranzacţiile bursiere. Posibile implicaţii în manipularea pieţei
Numărul 4 Anul 2026
This paper examines, from a dual perspective, namely doctrinal and economic, the transformations that algorithmic trading (AT) and high-frequency trading (HFT) have brought about in the contract law governing capital markets. The study directly confronts the technical reality of securities transactions executed within microseconds with the classical doctrines of contract formation, namely the receipt theory and the principle of consensualism,...
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Este debitorul cu adevărat liniștit după descărcarea de obligaţii în urma executării planului de reorganizare și a relansării acţiunilor de drept comun?
This study examines the effects of a debtor’s discharge following the successful implementation of a reorganisation plan and the closure of insolvency proceedings, with particular regard to whether creditors may subsequently resume ordinary-law actions or enforcement proceedings in respect of claims arising prior to the opening of the insolvency proceedings. The analysis distinguishes between the procedural effects arising from the open...
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Cel de-al 28-lea regim: noua specie de societate comercială europeană
Numărul 4 Anul 2026
The COM(2026) 321 final Proposal on EU Inc. seeks to establish a simplified European corporate form designed to facilitate the activity of start-ups within the Single Market. EU Inc. remains a hybrid structure, as Article 4 allows Member States to classify it according to their own legal categories (private limited or public limited companies) and to apply national law whenever the Regulation or the statutes are silent. This risks producing “2...
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Pagina 1 din 55