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Pagina 34 din 51
Măsurile asigurătorii în noul Cod de procedură fiscală
Numărul 1 Anul 2016
Numărul 1 Anul 2016
By entering into force of the Law no. 227/2015 regarding the Fiscal Procedure Code, a number of changes were made regarding the fiscal regime of the precautionary measures.The most important changes aim the provisional character of the precautionary measures and the explicit regulation of the exceptional character in which this kind of measures may be ordered. There are also important changes regarding the procedure to be followed by the...
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Tratamentul fiscal al pierderilor de stocuri în România. Comparație cu reglementările din Uniunea Europeană
Numărul 1 Anul 2016
Numărul 1 Anul 2016
Inventory losses can be encountered in various stages of the production – distribution – sale cycle, starting with the raw material acquisition within the production process and ending up with losses generated within the sale process of certain goods.Regardless of the cause of losses (perishable, damaged goods, technological losses, stolen goods etc.), they have a significant fiscal impact in the business activity, both on profit tax and...
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Desființarea RASDAQ și lansarea AeRO – Sfârșitul unei ere și un nou început
Numărul 12 Anul 2015
Numărul 12 Anul 2015
Dismantling of RASDAQ Market and launching of AeRO can be considered the most important events on the Romanian capital market lately. The main outcome of Law no. 151/2014 and the implementing regulation was the clarification of this segment of the capital market, and the necessity and success of this law is obvious and imperative in order to start a new stage on the Romanian capital market.
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Limitări și conflicte de interese la numirea și în exercitarea mandatului de administrator al unei societăți comerciale
Numărul 12 Anul 2015
Numărul 12 Anul 2015
Members of the board of directors or board of supervisors mandate bears legal limitations and possible statutory limitations in order to ensure a fair administration, in the company’s interest, as it is sees by the law and the shareholders. To prevent the tendency of putting the personal interest above the company’s one, the law sanctions not only general issues, but defines certain particular situations considered presumptive conflictual form t...
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La liberté de création, entre censure et droit d’auteur
Numărul 12 Anul 2015
Numărul 12 Anul 2015
Freedom of creation is always recognized rather as a specific fundamental right, different from the freedom of expression, because “art is not discourse”. Although sometimes presented as a competitor to author rights (the latter establishing a monopoly that allows its holder to censor the distribution of any work connected with his/hers), freedom of creation could, however, complement copyright and even specify its protection perimet...
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Aplicarea în timp a metodologiilor reglementate de legea dreptului de autor și drepturilor conexe
Numărul 12 Anul 2015
Numărul 12 Anul 2015
The legal utilization of the creations in cases for which the law or the parties’ convention stipulates collective administration as the way to exercise the patrimonial copyright implies the conclusion of a non-exclusive authorization with a collective administration body. The non-exclusive licence contract imputes to users the payment of a remuneration that gives him the right to use the protected repertoire.These remunerations are est...
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Dreptul societar între Codul civil român şi legislaţia europeană
Numărul 11 Anul 2015
Numărul 11 Anul 2015
The corporate law, having its main study objective the commercial companies, is in fact, the totality of the law norms which have, as main object, the judicial rapports, whose main subjects are the commercial companies.The Romanian Civil Code adopted by Law no.287/2009 from July 17, 2009, consecrated by a monistic conception, brings substantial modifications in the matter, both in terms of embedding the Commercial Code into Civil Code, ...
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Controverse privind executarea silită a părților sociale ale societăților cu răspundere limitată pentru datoriile personale ale asociaților
Numărul 11 Anul 2015
Numărul 11 Anul 2015
The article examines the possibility of enforcement on the shares of a limited liability company owned by an associate who is also a debtor, given the recent changes to the Law on Companies no. 31/1990 trough Law no. 152/2015 amending and supplementing certain regulations in the field of registration in the trade register. The author concludes that these shares may not be freely enforceable even in the context of the new legislation, bringing ...
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Consideraţii privind exercitarea libertăţii de stabilire a societăţilor furnizoare de servicii mass-media audiovizuale în UE
Numărul 11 Anul 2015
Numărul 11 Anul 2015
Companies providing services in the field of audiovisual media find themselves in a special situation as far as freedom of establishment is concerned. This situation is based on two reasons: on one hand, as any trade company, companies providing services in the field of audiovisual media enjoy fundamental liberties as comprised in the articles of the Treaty on the Functioning of the European Union, but, on the other hand, due to their specific...
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Grupurile de societăţi din perspectiva practicii judecătorești
Numărul 11 Anul 2015
Numărul 11 Anul 2015
In this paper we aim to analyze how the domestic courts have examined the issues related to groups of companies within the judicial actions submitted to them. The analysis shall reflect how the groups of companies are treated from conceptual and terminological point of view, if there is an interest of the group recognized apart from the interest of the group companies and whether the mere fact of their belonging to the group generates certain ...
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Retragerea acționarilor. Studiu de drept comparat
Numărul 11 Anul 2015
Numărul 11 Anul 2015
This article discusses legal exit rights as a minority shareholder protection in Romania, France and the United States, as countries representatives of weak, average and respectively strong capital markets, with varying levels of shareholder activism and litigation (low, normal and respectively high). Legal exit rights are instances where the law provides that a shareholder has a withdrawal right, generally at a fair price to be paid by the co...
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Modalități și motivații ale tehnicii “piercing the corporate veil”
Numărul 11 Anul 2015
Numărul 11 Anul 2015
Lately, the Romanian legal authors discuss quite a lot about the legal technique by which the assett partition realized by means of creating a separate legal person is canceled. Recent legislation has been issued containing explicit general norms to this effect. But beyond the single label ”piercing the corporate veil”, American and European case-law established several modalities of this technique, each one adapted to a different objective pu...
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Consideraţii cu privire la oportunitatea reglementării dreptului societar prin directive. O perspectivă românească
Numărul 11 Anul 2015
Numărul 11 Anul 2015
This article describes the possibility of regulating corporate law using European Union directives. Issues such as legal basis of those acts, appropriateness and the effects of the directives in the Member States system of law are discussed. Various examples from the Romanian law are also presented.
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Extinderea clauzei de arbitraj la terții nesemnatari ai convenției arbitrale în condițiile doctrinei grupului de societăți
Numărul 10 Anul 2015
Numărul 10 Anul 2015
The legal issue that we bring to attention within this study refers to the possibility that an arbitration convention signed by two parties may be also extended towards a third party which is a part of the group of one of the signatories.The group can be organized as a pyramid, on top being the shareholder or the dominant company, or it can have a radiant form, in which case we have in the center the entity that exercises the control. Ho...
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Despre natura juridică și uzucapiunea servituților în noul Cod civil
Numărul 10 Anul 2015
Numărul 10 Anul 2015
Servitudes represent the connection of two neighboring buildings or in a mediated proximity, which facilitates their economic exploitation to the advantage the fund which becomes dominant. In return, the fund that supports the servitude is called the subservient fund.Having originally a predominantly rural character, servitudes institution become obsolete as a result of the appearance of specific regulations, such as those in the water ...
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