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Infracțiunile de evaziune fiscală (III). Evaziunea fiscală propriu-zisă
Numărul 10 Anul 2016
Numărul 10 Anul 2016
This series of three articles, in three parts, analyses the issue of tax evasion, regulated by Law no. 241/2005 regarding the prevention and fighting tax evasion.This third (and last) part analysis the article that incriminates various forms of the proper tax evasion, respectively Article 9. Analyses also Articles 10 and 11, that applies to all criminal forms regulated by this piece of legislation.
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Deturnarea de fonduri din bugetele Uniunii Europene
Numărul 10 Anul 2016
Numărul 10 Anul 2016
According to the law, misuse of grant European Union funds offence consists in the misapplication of such funds for purposes other than those for which they were granted. In the analysed provizions it is also criminalised the intentional act through wich, without compliance with the legal provisions it was obtained a benefit which had as effect the illegal reduction of the resources of the general budget of the European Union or of the budget...
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Reglementarea cheltuielilor de judecată în procesul civil
Numărul 10 Anul 2016
Numărul 10 Anul 2016
The present study analyzes the topic of costs in civil proceedings governed by the new Civil Procedure Code, in force since February 15, 2013. Although the new Code of Civil Procedure partially adjusted the costs issues, the topic remains controversial both in doctrine and in the current judicial practice. The study was based on the analysis of the costs under the current code, the changes to the Old Code of Civil Procedure, comparing the new ...
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Vânzarea prin licitaţie publică, potrivit Codului de procedură civilă, a bunurilor debitorului declarat în faliment
Numărul 10 Anul 2016
Numărul 10 Anul 2016
The new Law on pre-insolvency and insolvency procedures, after settling the predicament in a special manner of liquidation of the debtor’s assets in bankruptcy, including by selling assets, offers a final solution for valuing the debtor’s patrimonial assets, using the provisions of the Civil Procedure Code, in order to sell by public auction the assets of the debtor. The disclosure of the purpose of the reference standard and of the compatibi...
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Unele considerații referitoare la regimul juridic actual al bunurilor imobile clasificate ca monumente istorice, cu privire specială asupra condițiilor și a procedurii de înstrăinare a unor astfel de bunuri
Numărul 10 Anul 2016
Numărul 10 Anul 2016
The aim of this study refers to the identification and the classification of the historical monuments transfer and mostly to its legal framework specificity. We also tried to emphasize and criticize the Romanian state right of preemption, regarding the historical monuments, in case the owners express their intent of selling them.
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Infracțiunile de evaziune fiscală (II). Aspecte comune ale infracțiunilor de evaziune fiscală
Numărul 9 Anul 2016
Numărul 9 Anul 2016
This series of three articles, in three parts, analyses the issue of tax evasion, regulated by Law no. 241/2005 regarding the prevention and fighting tax evasion.This second part consists in commentary, article by article, of the crimes connected to the tax evasion, respectively Articles 3 – 8: reconstituting the accounting documents destroyed, refusal to present the legal documents and assets, physical barring the competent ...
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Obţinerea ilegală de fonduri ale Uniunii Europene. Tendințe jurisprudențiale
Numărul 9 Anul 2016
Numărul 9 Anul 2016
According to present law, illegally obtaining European Union funds crime consists in using or presenting of false, incorrect or incomplete statements or documents in bad-faith, if this has as effect the misappropriation of funds of European Union or budgets managed by, or on behalf of the European Union. This could also be committed by knowingly failing to present the data required by law, if this has as effect the misappropriation of those fu...
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Din nou despre false creanţe fiscale în procedura insolvenţei
Numărul 9 Anul 2016
Numărul 9 Anul 2016
In a natural order of things, specialized legislators should not generate conflicts of special rules. But sometimes conflicts occur. In the following we will try to x-ray such a conflict arisen between a special provision of the Fiscal Procedure Code and of the law on insolvency proceedings.
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Reglementări naționale românești privind combaterea abuzului fiscal al contribuabilului. Cadrul legislativ general. Mecanisme – evoluție – interpretare – aplicare
Numărul 9 Anul 2016
Numărul 9 Anul 2016
By the present article, which is part of the author’s doctoral research on tax abuse we will try to undertake an endeavour for identifying and analyzing the general legal framework on abuse of taxpayer Romanian tax. In this respect, in its first part, we present and detail (I.) the law principles underlying the incrimination of Romanian taxpayer’s fiscal abuse, and in the second part we will pay attention to these principles in Romanian tax la...
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Poate fi considerat un stat membru din Uniunea Europeană paradis fiscal de un alt stat membru din Uniunea Europeană?
Numărul 9 Anul 2016
Numărul 9 Anul 2016
The author aims to answer this question by analyzing a case study, namely the conditions in which Romania can be considered by other member states as a tax haven, and under what conditions Romania may consider other Member States as tax havens. In this regard, the author has analyzed the differences between the criteria that characterize a tax haven, preferential tax regimes and offshore financial centers, based on documents published by the E...
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The Marcian Pact in the Italian Supreme Court Jurisprudence
Numărul 8 Anul 2016
Numărul 8 Anul 2016
The commissorio and the Marcian pact, the invalidity of the one and the validity (maybe) of the other, characteristics, differences in ratio, problematic profiles and analysis according to the Italian Supreme Court of Cassation, the comparative influences, until the Banks Decree entered into force last July that for the first time introduces the Marcian Pact in the positive law, bringing significant changes.
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Infracțiunile de evaziune fiscală (I). Aspecte comune ale infracțiunilor de evaziune fiscală
Numărul 8 Anul 2016
Numărul 8 Anul 2016
This series of three articles, in three parts, analyses the issue of tax evasion, regulated by Law no. 241/2005 regarding the prevention and fighting tax evasion. This first part treats the common aspects of the crime: regulating, notion, through the definition of the terms like fiscal duty, taxes, fiscal base, defined in the Fiscal code and Fiscal procedure code. Considering that not any erosion of the fiscal base, by the tax payer, represent...
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Expirarea (duratei) mandatului administratorului societății (comerciale)
Numărul 8 Anul 2016
Numărul 8 Anul 2016
The issue regarding the effects arising from the termination of the administrator’s mandate has received different answers in the business practices and, in particular, in the case law, which requires doctrinal clarifications.Our purpose hereby is essentially to determine whether, following the termination of their mandate, the administrator – representative of a company – keeps or not such capacity given that the company has not appoint...
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Despre limitele aduse dreptului de proprietate privată prin Legea nr. 238/2004 a petrolului
Numărul 8 Anul 2016
Numărul 8 Anul 2016
The free exercise of the private ownership right on land is limited in terms of the use – as an attribute of it by Law no. 238/2004 of oil, which entitles the owner of natural resources the possibility to use the land soil to conduct on this works that have as the use of the subsoil where the underground deposit is located. The restriction of the private ownership right of the landowner in the subsoil where are the natural resources is co...
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Electrabel v. Hungary sau deconstrucția unei fragmentări. Studiu de caz privind reglementarea prin arbitraj a diferendelor intra-UE dintre un investitor și o parte contractantă la Tratatul privind Carta energiei
Numărul 8 Anul 2016
Numărul 8 Anul 2016
An argument, which has been repeatedly and consistently advanced in the intra EU disputes by the European Commission and the EU Member States is that there is a sort of inherent conflict between EU law and the investment arbitration under Energy Charter Treaty, which would somehow prevent European investors from using it against EU Member States. Conflict of treaties is a hot topic leading to a more general debate on the alleged fragmentation ...
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