Arhiva
Pagina 47 din 53
Scurte considerații asupra fiduciei în reglementarea noului Cod civil
Numărul 9 Anul 2013
Numărul 9 Anul 2013
In addition to the classical vision of property, taken from the Napoleonic Code of 1804, the New Romanian Civil Code brings new elements of a postmodern nature, which are essential for understanding the concept in current society. The blending of principles specific to continental law (inspired by French, Italian, and Dutch law) with those of the Province of Quebec (of a mixed, continental nature with strong common law implications) creates a ...
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Succinte consideraţii referitoare la (in)compatibilitatea Ordonanţei de urgenţă a Guvernului nr. 9/2013 privind timbrul de mediu cu dispoziţiile art. 110 din Tratatul privind Funcţionarea Uniunii Europene
Numărul 8 Anul 2013
Numărul 8 Anul 2013
Taking into consideration the new regulation implemented by the legislative power through the Governmental Emergency Ordinance no. 9/2013 which establishes a financial burden called “the environment fee”, a fee that has to be paid when registering a car in Romania, the present study intends to analyse whether the above-mentioned regulation succeeds or not in being different from the previous regulations which have been considered t...
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Evoluţia reglementării privind impozitarea dobânzilor în Convenţiile Model OCDE şi ONU
Numărul 8 Anul 2013
Numărul 8 Anul 2013
This paper purpose is to identify the historical reasons which underlie the current tax treatment of the interest payments under the Model Conventions elaborated by the Organization for Economic Cooperation and Development and by the United Nations. Although similar from the regulatory point of view, the different treatment of the interest income under the two Model Conventions is important, mainly due to their general purposes and to the way t...
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Când nu mai este secret un secret comercial?
Numărul 8 Anul 2013
Numărul 8 Anul 2013
In this article, the author analyses the relationship between the right to be informed and trade secrets, in a context in which traders often invoke the privilege of keeping secret information that would also contribute to identifying the effects of their activities on human health and the environment. On the one hand, the ability to keep certain information secret is often a matter of survival for traders, on the other, access to data may be ...
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Piercing the corporate veil
Numărul 8 Anul 2013
Numărul 8 Anul 2013
Starting from the definition and the underlyings that justify piercing the corporate veil, the articole presents the multiple forms of lifting the corporate veil and makes a short review of the Romanian law in this matter, given the declared purpose of highlighting the concept’s potential to answer the latest demands of the business environment. A modern institution of the business law, piercing the corporate veil proves to be a remedy fo...
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Protecţia sănătăţii – principiu interpretativ în practica organului de reglementare a diferendelor din cadrul Organizaţiei Mondiale a Comerţului
Numărul 7 Anul 2013
Numărul 7 Anul 2013
The relationship between the dispute settlement mechanism of the World Trade Organization (WTO) and the human right to health is extremely complex and it covers a wide spectrum of ethical, political and juridical issues. The WTO applicable law includes provisions, such as Article XX letter b) of the GATT, that make us believe that the human right to health is determinant in interpreting the obligations of the WTO Members and their refuse to co...
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Impactul protecţiei juridice a bazelor de date asupra noţiunii de „originalitate”
Numărul 7 Anul 2013
Numărul 7 Anul 2013
The article examines the protection of databases by copyright. It is discused the legitimacy of this protection and the particularities of the legal regime of the protection of databases in the European Union. In addition, are analyzed the solutions of the Court of Justice of the European Union, regarding this matter.
...
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Hotărârea Curții Europene privind aplicarea în timp a regulamentului de insolvență în noile state membre
Numărul 7 Anul 2013
Numărul 7 Anul 2013
The application in time of the Regulation on insolvency proceedings, which started before the accession of the new Member States and remained in force after the entry into force of EU law (when EU law came into force during the insolvency proceedings) was questionable. Unfortunately, it seems that in the preliminary ruling pronounced in case Erste/B.C.L., the European Court ignored the complexity of the issue as related to private internation...
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Noi instrumente legislative în legătură cu fraudele financiare şi evaziunea fiscală cu caracter transnaţional
Numărul 7 Anul 2013
Numărul 7 Anul 2013
A new dynamic is underway against tax evasion. In the United States, the “Foreign Account Tax Compliance Act” – FATCA was adopted in 2010, which obliges banks and other financial institutions (including mutual funds pensions) established abroad to report to the US IRS the assets and transactions of their clients, regardless of whether they are US citizens or residents.Transposed to Europe, it allows to know who, among t...
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Cesiunea de creanţă de drepturi litigioase. Tratamentul fiscal
Numărul 7 Anul 2013
Numărul 7 Anul 2013
This article deals with the issue of assignment of litigation rights and how this matter has been regulated in tax law and the relationship between tax issues and civilian regulation and case-law. We followed the definition of the claim against the Romanian state in the light of European Court of Human Rights case-law and how the effects of these decisions are mostly applicable in conceptualizing the tax treatment of property alienation of per...
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Procesul civil internaţional în reglementarea noului Cod de procedură civilă Partea II: Competenţa internaţională a instanţelor române (art. 1070-1077)
Numărul 7 Anul 2013
Numărul 7 Anul 2013
The coming into force of the new Romanian Civil Procedure Code, on February 15th 2013, has resulted in new rules on the civil trial with a foreign element, repealing the last remaining articles of Law no. 105/1992. This paper is the second of a series which aims to provide a general analisys of the new legal provisions, correlating them with the former regulation and relevant jurisprudence, as well as the European legislation with which it mi...
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Efectele erga omnes ale hotărârilor judecătoreşti pronunţate în acţiunile în eliminarea clauzelor abuzive din contractele standard de consum
Numărul 7 Anul 2013
Numărul 7 Anul 2013
The paper analyses the new collective actions for elimination of unfair terms from consumer contracts with regard to the effects of the judgments rendered in these cases. The judicial instruments for correcting unfair terms from standard contracts create an incomplete mechanism which produces an improper erga omnes effect.In the context of postponing this regulation, a legislative intervention is required for optimizing judgment...
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Class action şi clauzele abuzive
Numărul 7 Anul 2013
Numărul 7 Anul 2013
Changes to Law no. 193/ 2000 on unfair terms in contracts concluded between professionals and consumers by Law no. 76/2012 for the implementation of Law no. 134/2010 on the Code of Civil Procedure , seem to configure, by article 12 and 13, in their new formulation, a novel form, that of class action. This can be promoted, only in the case of contracts of adhesion, by The National Authority for Consumer Protection or by the associations for co...
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Class action á la roumaine
Numărul 7 Anul 2013
Numărul 7 Anul 2013
This article aims to assess the impact of changes of Law No. 193/2000 intervened through Law No. 214/2013 for the approval O.U.G. No. 4/2013 on the amendment of Law No. 76/2012 for the implementation of Law No. 134/2010 on the Code of Civil Procedure, and for amending and supplementing of regulation on disputes between professionals and consumers concerning unfair terms in contracts of adhesion. The author deals with an extremely important new...
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Sancţionarea abuzului de piaţă – dualitate contravenţional penală sau exclusivitate a normei penale/contravenţionale?
Numărul 6 Anul 2013
Numărul 6 Anul 2013
In the present study, the author analyses the matter of the market abuse sanctioning policy in Europe and especially in Romania. The study starts with a short presentation of the sanctioning policy in the Member States. At this level, two main approaches can be identified: (i) the „both” approach. In this approach, market abuse can give rise both to administrative and criminal sanctions and (ii) the “either or” approach. In this approach, nat...
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