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Forma proiectului de fuziune sau divizare
Numărul 6 Anul 2020
Numărul 6 Anul 2020
Practice and much of the doctrine present the document of merger or division as an authenticated one, which is a mistake. Firstly, the document is not the decision of the general assembly, and this, as negotium juris, is not a legal act but a sui generis act. Secondly, the document is the plan of merger or division, which is then subject to approval by the general assembly or assemblies. Unfortunately, the mistake is based on...
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Succintă prezentare a modificărilor aduse în anul 2020 Legii societăţilor nr. 31/1990
Numărul 6 Anul 2020
Numărul 6 Anul 2020
In 2020, the Companies Law was amended three times. Although not all of them are significant, the changes are likely to facilitate the creation and operation of companies. However, they are not sufficient to meet, on the one hand, the real needs of company partners in the decision-making process and, on the other hand, to solve law enforcement problems, which both theoreticians and practitioners have long time ago identifi ed in company law.
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Scurte consideraţii izvorâte din practică cu referire la votul asupra planului de reorganizare
Numărul 6 Anul 2020
Numărul 6 Anul 2020
This study has been triggered by the cases encountered in the judicial practice and by their applied nature.The occurrence, at the Appeal Courts level, of diametral conflicting positionings in respect with the application and interpretation of the legal provisions regarding the voting exercise upon a reorganization plan, more specific the ones related to the acknowledgement and interpretation of the assumptions connected to the un-depri...
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Desemnarea administratorului/lichidatorului judiciar: despre protejarea intereselor economice ale participanţilor la procedura insolvenţei în spiritul legii și dincolo de litera ei
Numărul 6 Anul 2020
Numărul 6 Anul 2020
The paper aims to highlight some controversial aspects of appointing of insolvency practitioners, briefly analyzing some of the interests of participants in insolvency proceedings that may lead to a diversion of the legal text to the detriment of the special principles of insolvency proceedings. In order to ensure the application of the law in their spirit, the role of the judge needs to become more important, including by resolving situations...
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Scindarea acţiunilor în realizarea unor creanţe între instanţa de drept comun și judecătorul-sindic și alte probleme de compatibilitate
Numărul 6 Anul 2020
Numărul 6 Anul 2020
A debtor’s entering the insolvency proceedings has consequences in respect of the remedies available to it in order to recover its claims, pending before the substantive law courts or before the courts of arbitration. According to article 75 of Law No 85/2014, the litigation becomes concursual and its “transfer” to the syndic judge’s competence for settlement, depending on the trial stage is not optional, but mandatory, otherwise it incurs th...
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Insolvenţa și pandemia –noutăţi legislative
Numărul 6 Anul 2020
Numărul 6 Anul 2020
Adoption and entry into force in 2014 of Law no. 85/2014 on insolvency prevention and insolvency procedures led to the modernization of insolvency legislation in Romania.The year 2020 has brought major global challenges, with the coronavirus pandemic causing unrest on all fronts, with significant effects on the global and national economy.Law no. 55/2020 aimed to provide some additional protection measures to companies in financia...
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Consideraţii privind protecţia investitorilor pe piaţa de capital din România
Numărul 5 Anul 2020
Numărul 5 Anul 2020
Stock markets are seen as a real barometer of economic development. According to this assumption, the reclassification of the Romanian stock market from Frontier to Emerging market is based on one hand, on the listing of significant issuers, on their liquidity, but on the other hand on the strengthening of the legal framework that governs the stock market. The recognition of the relevance of the stock market for the economy is linked to the hig...
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Armonizarea politicilor ajutorului de stat cu regimul subvenţiilor la export
Numărul 5 Anul 2020
Numărul 5 Anul 2020
The need to harmonize State aid policies with the export subsidy regime is described in this article, both in terms of the legal basis and the advantages and disadvantages produced by it, highlighted by examples from practice.
Keywords:
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Denunţarea unilaterală a contractelor în noul Cod civil român. Impactul articolelor 1276-1277 asupra contractului de mandat și al celui de agenţie
Numărul 5 Anul 2020
Numărul 5 Anul 2020
Considering the legal provisions regarding the unilateral termination of contracts enshrined in the new Romanian Civil Code, we want to bring to attention the issue of the impact they generate on the mandate and agency contracts. The right of the parties to the mandate and agency contracts to terminate the agreement unilaterally has its legal basis primarily in the special legal provisions incidental to these contracts (art. 2030-2034, 2036-20...
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Reflecţii critice asupra unei practici judiciare neunitare privind aplicarea prevederilor legale ce guvernează dizolvarea și lichidarea simultană a societăţilor, (art. 235 din Legea nr. 31/1990)
Numărul 5 Anul 2020
Numărul 5 Anul 2020
If the associates of the limited liability company are in agreement regarding the allocation and liquidation of the assets of the company and if they warrant payment of company’s debts or provide for a settlement of receivables with the company’s creditors, the Company Law allows them to decide, concomitantly with the dissolution of the company, the means to liquidate the company and, by their unanimous vote, to decide upon distribution, betw...
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Despre limitarea sau ridicarea dreptului de preferinţă al acţionarilor prin clauzele actului constitutiv
Numărul 5 Anul 2020
Numărul 5 Anul 2020
The pre-emption right asserted by Article 216 of the Company Law is an instrument that warrants the corporate balance, protecting the shareholders, in a transparent and predictable way, in the process of company’s share capital increase. Therefore, the limitation or removal of the pre-emption right through statutory clauses is forbidden and, during the increase of the share capital, is subjected to exceptional conditions. Violation of the pre...
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Documentul justificativ: era pe când nu s-a zărit, azi îl vedem și nu e. Regimul documentelor justificative în dreptul contabil și în dreptul fiscal
Numărul 5 Anul 2020
Numărul 5 Anul 2020
In the mind of most accounting and fiscal professionals, the concept of justifying document has acquired an unwarranted superiority aura in the „world” of documents, reason for which the controlling bodies continue to abuse the claim of the absence of this „particular” type of documents.This notwithstanding the absence from the new Fiscal Code of the provisions of article 21 para. 4 letter f) of the 2003 Fiscal Code, the true refuge of th...
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Jurisprudenţă comentată a C.N.S.C. Preţurile preluate copy paste de pe un site și justificarea preţului aparent neobișnuit de scăzut în achiziţiile publice
Numărul 4 Anul 2020
Numărul 4 Anul 2020
The Romanian National Council for Solving Complaints confirms that the mere submission of an e-mail without any identifi cation data does not account for a conclusive proof to justify an abnormally low tender. In a similar vein, a mere sworn statement from the bidder mentioning a discount received from the producer without any other proof should be disregarded by the contracting entity.Furthermore, if the producer in question even express...
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Impactul Deciziei ÎCCJ nr. 21/2020 asupra creanţelor fi scale pentru care dreptul organului fiscal de a stabili obligaţii fiscale s-a prescris
Numărul 4 Anul 2020
Numărul 4 Anul 2020
In interpreting of the provisions of the Old Fiscal Procedure Code, the Supreme Court ruled that the 5 year – prescription period is not calculated starting with 1st January of the year in which there is an obligation for taxpayers to fi le the tax return for this tax, as sometimes interpreted the fiscal body, but from 1st January of the year in which the basis for taxation of the profit tax was established.This article presents an analys...
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Probleme privind răspunderea civilă pentru vină profesională în activitatea de consultanţă juridică
Numărul 4 Anul 2020
Numărul 4 Anul 2020
The study bases the model of correct behavior of the consultant providing legal services – exonerating behavior of civil liability – on the idea of intellectual enterprise; it is argued that the contract for services regulations are common law in matters of legal advice; two specific professional obligations are deduced from this concept: the efficiency obligation to the legal act performed (proposed) and the obligation of loyal advice; the pr...
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