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Pagina 39 din 53
Originea societăţii ca instituţie clasică a dreptului privat
Numărul 6 Anul 2015
This article aims at analyzing the society contract as a classic private law institution in terms of its origin. We notice that the first mention of the society contract origin is recorded within the papyrus “New Gaius ” at the end of the fourth century and early fifth century which indicates the legal arrangement called “antiquum consortium” or “ercto non cito“, forms of family severalty,...
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Regimul fiscal al TVA aplicabil transporturilor intracomunitare de bunuri
Numărul 6 Anul 2015
Simplifying the tax system is one of the most important requirements to decrease the compliance costs and the administrative burdens for businesses small and large alike, as well as to improve collecting rank together with the tax evasion and tax fraud diminution.The Value Added Tax is one of the most substantial tax categories that contributes to the tax system consolidation at national as well as community scale. This required the nec...
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(Dez)echilibru de gen privind administratorii și directorii societăților europene cotate la bursă? Studiu de drept comparat
Numărul 6 Anul 2015
Contrary to other professions, where there is a relatively balanced gender representation, there is a manifest disproportion in the case of boards of directors of listed companies in the European Union. In 2014, women accounted only for 20% of the total number of board members, 21% of the number of non executive members, 13% of the number of executive members and 3% of the number of CEOs. There are important differences between the member Stat...
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Importanţa administrării probelor în arbitrajul comercial internaţional. Examinarea şi cross-examinarea martorilor
Numărul 6 Anul 2015
Arbitration has had to deal with the fact that, when it comes to technical issues, lawyers are not indispensable for the settlement of disputes from the technical point of view. This solution may also work well for smaller disputes where law issues are clear and technicalities remain secondary, for larger disputes the situation is different.
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Arbitrabilitatea cauzelor în care una dintre părţi este o societate în insolvență
Numărul 6 Anul 2015
The objective arbitrability of the cases in which the defendant is a company undergoing insolvency proceedings must be analyzed, on the one hand, from the perspective of the stay of proceedings provided by Article 75 of the Insolvency Law, and on the other hand, considering the scope of the bankruptcy judge’s jurisdiction, in conjunction with the interpretation given to Article 3 para. (1) of the EU Insolvency Regulation. Conclusions.
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Rolul pro-activ al arbitrilor în managementul eficient al arbitrajului
Numărul 6 Anul 2015
The arbitrators’ pro-active role in the international arbitration modern era is one of the key factors in ensuring and maintaining an efficient and less judicialized case management.Lately it seems arbitration has caught the flaws of the guerilla tactics which alter the arbitration proceedings and the topic of efficiency is more newsworthy than ever.By avoiding dilatory and obstructive maneuvers the arbitrators’ pro-active role ma...
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Tehnici de simplificare în arbitrajul internaţional: câteva consideraţii asupra instrumentelor IBA
Numărul 5 Anul 2015
International arbitration developed at the crossroads between civil law and Anglo-Saxon legal traditions. The necessity of finding common instrumentalities to resolve international disputes inevitably led to hybrid procedures, most of which borrowed elements from these two legal families but developed with an identity of their own. Simplification lies at the heart of this process. First, arbitration as a creature of consent is molded to match ...
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Forum Shopping Revisited: un scenariu încă posibil în acţiunile în despăgubire pentru prejudiciile generate de cartelurile transfrontaliere
Numărul 5 Anul 2015
This article aims to reassess the practice of forum-shopping in transnational cartel damages actions, which has been consistently criticized by EU bodies. In the view of EU bodies, the heterogeneity of the national rules governing actions for damages affects the substantive effectiveness of the right to compensation that derive from the TFEU. Such an attitude stems more from rhetoric of prejudice than from an objective consideration of forum s...
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Convenţii fiscale internaţionale privind evitarea dublei impuneri
Numărul 5 Anul 2015
International double taxation is an excessive fiscal requirement on the taxpayer income and assets, representing a barrier to the movement of capital and to processes for enhancing cooperation between countries and enhancing economic and financial relations between them. For this reason states are concerned with finding solutions to avoid it, tax conventions whose provisions include the principles, criteria, methods and procedures that will en...
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Primele de capital – o abordare teoretică şi practică
Numărul 5 Anul 2015
Various categories of capital premiums (issue premiums, merger premiums, etc.) are elements known by those working with companies’ law, either in theory or in practice. However, there is no single approach with respect to the concept, which would take into account all the types of capital premiums. Similarly, with a few exceptions, there is no theoretical study with respect to the various problems recently occurred in practice with respect to...
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Scutirea practicienilor în insolvenţă (administrator/lichidator judiciar) de la plata taxelor sau tarifelor pentru serviciile de cadastru şi publicitate imobiliară către Agenţia Naţională de Cadastru şi Publicitate Imobiliară
Numărul 5 Anul 2015
The National Agency for Cadastre and Land Registration (ANCPI), through its territorial offices and agencies, has the legal obligation to offer its services free of charge to insolvent companies, according to the specific legal regulations in force which are indicated in this study. The main arguments are based on the speciality rules, the chronologic principle of adopting legal acts, as well as the principle of hierarchy and legal force of ju...
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Legea insolvenței persoanei fizice incompatibilă cu dreptul Uniunii Europene și contrară jurisprudenței Curții de Justiție a Uniunii Europene. O lege care încalcă dreptul
Numărul 5 Anul 2015
The fierceness in supporting the adoption of a law whose application will result in the destruction of Romanian citizens open a chapter related to the reasons that support such an initiative given that, in addition to delicate social issues, one can observe interests that cannot be attached to the protection of fundamental rights and cannot be explained via EU legislation and the jurisprudence of the European Court of Justice.The seriou...
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Efectele implementării Recomandării Comisiei Europene nr. 135/2014 privind o nouă abordare a eşecului în afaceri şi a insolvenţei
Numărul 4 Anul 2015
The objective of the Recommendation (CE) 2014/135/EU on new approach to business failure and insolvency is to ensure that viable enterprises in financial difficulties, wherever they are located in the Union, have access to national insolvency frameworks which enable them to restructure at an early stage with a view to preventing their insolvency, and therefore maximize the total value to creditors, employees, owners and the economy as a whole. ...
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Eficacitatea ajutorului public judiciar. Probleme teoretice cu aplicabilitate practică
Numărul 4 Anul 2015
In order to ensure that any litigant has the right to a fair trial and a free access to a court, the Romanian legislator has regulated, among other European Union countries, the legal aid.The aim of this study is to analyse, whether this regulation is effective or not. Any difficulty, starting from interpretation issues, to regulation “loopholes”, may and will affect the decisions of the national courts. Therefore, our purpose is to hig...
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Stabilirea şi ajustarea preţului contractual de către un terţ
Numărul 4 Anul 2015
In the absence of an agreement by the parties on a price which is determined or determinable there is a risk that their contract be deemed null and void. There may exist practical and diverse reasons for which the parties though do not clarify the amount of the price or at least the criteria for the calculation of the price, such as the lack of sufficient information regarding the value of the relevant good or service, the impossibility to pre...
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Pagina 39 din 53
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