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Pagina 33 din 53
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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Examen de practică judiciară în materie de Exequatur. Clauza compromisorie patologică și efectele sale
Numărul 8 Anul 2016
Numărul 8 Anul 2016
This study of juridical practice attempts to present to the practitioners which are the difficulties faced in Romania by the exequatur of foreign arbitral awards, and which are most often caused by pathological arbitration clauses or incomplete arbitration clauses.
Key...
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Infracțiunile de bancrută (III). Articolul 241 C. pen. – Bancruta frauduloasă
Numărul 7 Anul 2016
Numărul 7 Anul 2016
This study, in three parts, is dedicated to the bankruptcy crimes, simple and fraudulent, and regulated by articles art. 240-241 pf the Penal Code. This third part approaches the fraudulent bankruptcy crime. The active subject, although, de jure, not qualified, de facto is an executive within the debtor-legal person. Legal object is analyzed through the constitutive content of the infraction, which regulates three alternative ways of accomplis...
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Mecanisme de soluționare extrajudiciară a conflictelor dintre instituțiile de credit și consumatori
Numărul 7 Anul 2016
Numărul 7 Anul 2016
The context in recent years, tailored by the distrust in financial-banking activities manifested by customers such are consumers, and by the existence in this field of a high number of ongoing disputes, has determined and justified the improvement of the legislation concerning the mechanisms of alternative and supplementary access to justice. Numerous alternative methods of dispute settlement can be identified in this respect, regardless of wh...
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Transferul de afacere
Numărul 7 Anul 2016
Numărul 7 Anul 2016
The literature has approached the issue of the transfer of business either from a fiscal perspective or when discussing the insolvency procedure, as method to restructure or capitalize the assets of the insolvent debtor or in terms of its connection to the rights of the employees from the transferred company.Therefore, we plan to conduct a comprehensive analysis of this juridical notion, in particular as regards its significance and sco...
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Influenţa dreptului european asupra dreptului național al societăţilor – exemplul fuziunilor transfrontaliere
Numărul 7 Anul 2016
Numărul 7 Anul 2016
In the European Union, the imperative of the free movement of companies has determined significant transformations of national legislations. The impulse given by the ECJ’s case-law was completed by the European legislator interventions, intended to introduce modern and tailored solutions that meet the practical needs of operators. In the cross-border mergers area, the directive 2005/56/EC is trying to ensure the convergence of Member states’ l...
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Repere ale evoluției modalităților dreptului de vot în adunările generale ale asociaților societăților reglementate de Legea nr. 31/1990 privind societățile și de Legea nr. 297/2004 privind piața de capital
Numărul 7 Anul 2016
Numărul 7 Anul 2016
Through this study we aimed to conduct a historical and critical examination of the ways in which, both the Law no. 31/1990, with all its subsequent amendments, and Law no. 297/2004 referring to capital market, by reference to the European provisions, regulated the conditions and the procedures for exercising the voting rights at general meetings of shareholders, in general and, in particular of joint stock companies shareholders regardless of...
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Pagina 33 din 53
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