Arhiva
Pagina 33 din 54
Studiu de drept comparat privind insolvenţa persoanei fizice
Numărul 12 Anul 2016
The present study represents a doctrinal assessment of the Law no. 151/2015 on insolvency procedures applicable to individuals, which was adopted by quasi-unanimous vote in the Chamber of Deputies on May 20th, 2015. While concluding the comparative analysis in the context of the Romanian judicial system particularities, we express fears that the law will most likely miss the intended target, unless the le...
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Fighting Online Copyright Infringements: A Neutral Role for Internet Access Providers?
Numărul 11 Anul 2016
In the digital age, almost unlimited copies of copyright protected material can be made by millions of people at the same time, and in many cases this is done anonymously. Under such circumstances, right holders are becoming more interested in looking to the gatekeepers of the information available on the Internet (the Internet Access Providers that is) rather than individual users in an attempt to put an end to online copyright infringement....
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Proprietatea periodică – o nouă modalitate a dreptului de proprietate?
Numărul 11 Anul 2016
In 70’-80’s timeshare was a legal innovation followed by Western Europe which in the present times sparks no more interest. However, the Romanian legislator wanted to give it a legislative regulation in order to clarify the legal nature of the right. This regulation lacks no criticism, so in this study we have analyzed from several points of view the nature of the right as well as the assumption of inconsistencies between the law and Constitut...
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Fiducia. Analiza definiţiei legale. Genul proxim
Numărul 11 Anul 2016
The usual definition of a concept is carried out by indicating the genus proximum (genus proximum is the reference point, the closest in meaning to the notion that is defined) and differentia specifica (characteristic feature of the concept that distinguishes it from other concepts contained in genus proximum). In the following we tried to capture the genus proximum – trust. In a future study we will aproach t...
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Impozitarea nerezidenților în Noul Cod fiscal: Treaty override?
Numărul 11 Anul 2016
This paper deals with the relationship between the double tax treaties and the methodological rules for the application of Fiscal Code with a focus on the ”net of tax contractual” provisions which are frequently used in the agreements concluded with non-residents. In our view, the provisions from the methodological rules which prevent the application of double tax treaties when the tax is borne by the Romanian income payer override the treaty...
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Executarea silită a părţilor sociale. Scurte consideraţii
Numărul 11 Anul 2016
The survey examines the shares enforcement procedure, the rules and restrictions resulted from the observance of the legal status of these securities.
Keywords:
shares, enforcement, public tender, affectio societatis
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Infracțiunile de evaziune fiscală (III). Evaziunea fiscală propriu-zisă
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
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
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
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
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
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, phys...
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Obţinerea ilegală de fonduri ale Uniunii Europene. Tendințe jurisprudențiale
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
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
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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Pagina 33 din 54
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