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Despre principii – în veșnica problemă a TVA-ului aferent tranzacțiilor imobiliare…
Numărul 7 Anul 2012
Numărul 7 Anul 2012
This article approaches an old story which started in September 2009 and which, for at least two years, was the priority of fiscal control in Romania: the VAT regarding real property transactions. The article does not focus on the material law norms concerning the imposition of VAT, but on the law principles that should be taken into account when construing the fiscal legislation prior to 2010 and, impliedly, that should be considered by the n...
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Plata TVA la cesiunea drepturilor de autor. Între legalitate şi ilegalitate (I)
Numărul 7 Anul 2012
Numărul 7 Anul 2012
National Tax Administration Agency started an extensive campaign to register ex officio, for the purpose of collecting VAT, of persons who receive income from intellectual property rights.The interpretation given by the tax authorities to some legal diffuse texts affects hundreds of writers, artists, architects, journalists and representatives of other socio-professional categories that have earned revenues in return fo...
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Legea aplicabilă procedurilor de insolvenţă potrivit dispoziţiilor Regulamentului (CE) al Consiliului nr. 1346/2000
Numărul 6 Anul 2012
Numărul 6 Anul 2012
Council Regulation (EC) No. 1346/2000 on insolvency proceedings is a key instrument of European law applicable in judicial cooperation regarding procedures with cross-border effects, which ensures efficient and effective functioning of these procedures and which has the main objective of imposing coordination between measures to be taken on an insolvent debtor’s assets.The regulation governs private international law aspects relevan...
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Taxa de poluare auto justifică protecţia mediului eludarea normelor dreptului comunitar?
Numărul 6 Anul 2012
Numărul 6 Anul 2012
In this paper, I will discuss about the problem of car pollution tax, a tax liability which has raised many issues both technically and in the practice of national courts. In a systematic manner, I will turn on issues concerning the conflict of duty with the norms of the European Union, interventions of the European Court of Justice in similar cases, also analyzing the risk of completion of infringement procedure by the European Commission and...
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Competenţa jurisdicţională şi efectele hotărârilor străine în materia procedurilor de insolvenţă
Numărul 6 Anul 2012
Numărul 6 Anul 2012
The entry into force of Regulation (EC) no. 1346/2000 constituted the adoption of a single instrument in the EU Member States regulating the main issues of private international law in matters of insolvency proceedings.The regulation has a complex structure, its provisions providing support in dealing with insolvency proceedings with cross-border elements, starting with jurisdiction rules for determining the courts having competence to r...
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Introducerea în cauză a terţilor în litigiile ce au ca obiect plângeri împotriva deciziilor Consiliului Naţional de Soluţionare a Contestaţiilor
Numărul 6 Anul 2012
Numărul 6 Anul 2012
Public procurement in Romania is regulated, primarily, by the Emergency Government Ordinance no. 34/2006 regarding the award of the public procurement contracts, public works concession contracts and services concession contracts, with the subsequent amendments. According to this ordinance, any person considering his or her rights to have been harmed and having a legitimate interest by an act of the contracting authority thought to be irregul...
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Dreptul acţionarilor sau asociaţilor de a formula plângere în faţa jurisdicţiilor CEDO
Numărul 5 Anul 2012
Numărul 5 Anul 2012
This article approaches the specific issue of the admission of the right to file complaints with the bodies of the ECHR in favor of company shareholders or partners when they report the breach of their rights ensured by the Convention as a consequence of certain actions or the lack of action filed against the company. Thus, the direct victim of the breach is the company in which the petitioners are shareholders or partners but the application ...
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Comerţul electronic şi serviciile de transport maritim
Numărul 5 Anul 2012
Numărul 5 Anul 2012
The present article is the last installment of the third part discussion related to the electronic bill of lading. In the present article the author surveys the relevant international efforts related to the introduction of the electronic commerce, the impact of electronic commerce on the evolution of the bill of lading’s instruments, and connects the efforts related to the development of electronic commerce to the evolution of the electronic b...
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Originile medierii
Numărul 5 Anul 2012
Numărul 5 Anul 2012
“Mediation represents a way of resolving disputes amicably, with the assistance of a third party specialized as a mediator, in terms of neutrality, impartiality, confidentiality and with the free consent of the parties. Mediation is based on the trust that the parties give to the mediator, as a person fit to facilitate their negotiations and to support them in order to resolve the dispute, by reaching a mutually acceptable, effective and last...
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Contractul de credit pentru consum în viziunea Ordonanţei de urgenţă a Guvernului nr. 50/2010
Numărul 5 Anul 2012
Numărul 5 Anul 2012
The emergency ordinance nr. 50/2010, approved with amendments by the Law nr. 288/ 2010, transposes into domestic law the Directive 2008/48/EC of the European Parliament and of the European Council from the 23rd of April 2008 on consumer credit agreement and on abrogation of the Directive 87/202/CEE of the Council.The new European Directive imposed a complete harmonization so that the Romanian legislator had a small margin of freedom in re...
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Licitaţiile trucate
Numărul 4 Anul 2012
Numărul 4 Anul 2012
Bid rigging is a current issue of competition law, both at a global and regional level, as well as nationally. In recent years the attention of the Romanian Competition Council has been repeatedly targeted the way of conduct of public sector tenders.The paper at hand tries to offer several practical and theoretical definitions for this phenomenon and its forms of manifestation. As well, it mentions some of the practical measures suggest...
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Protecţia datelor cu caracter personal în Marea Britanie
Numărul 4 Anul 2012
Numărul 4 Anul 2012
The protection of personal information in Great Britain originates in the 70’s , when the increasing use of computers determined a growing concern for the protection of the information referring to natural persons. Since Great Britain has no written constitution in one document for the regulation of the rights and freedoms of natural persons, which would be called “the British Constitution”, constituting, as a matter of fact, a body of constit...
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Eforturile internaţionale privind facilitarea conosamentelor electronice
Numărul 4 Anul 2012
Numărul 4 Anul 2012
The present article is the second installment of the third part discussion related to the electronic bill of lading. In the present article the author surveys the relevant international efforts related to the introduction of the electronic bill of lading, and provides a useful intellectual map of the ideas behind these efforts. The article is of interest for lawyers involved in transportation matters, but also for lawyers and academics interes...
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Despre cererea de intervenţie şi situaţia ofertantului câştigător în cazul contestării rezultatului procedurii de atribuire a contractului de achiziţie publică
Numărul 4 Anul 2012
Numărul 4 Anul 2012
Public procurement in Romania is regulated, primarily, by the Emergency Government Ordinance no. 34/2006 regarding the award of the public procurement contracts, public works concession contracts and services concession contracts, with the subsequent amendments. According to this ordinance, any person considering his or her rights to have been harmed and having a legitimate interest by an act of the contracting authority thought to be irregular...
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Incidenţa principiului termenului rezonabil în materia colectării creanţelor fiscale
Numărul 4 Anul 2012
Numărul 4 Anul 2012
By two decisions of 29 March 2012, the Court of Justice of the European Union decided on the conflict between the principle of reasonable time and that of the effectiveness of collecting direct taxes and VAT. The winner, in terms of scoring, was the principle of reasonable time which prevails due to the incapacity of administrative authorities and courts to manage the collection of taxes and duties in an efficient manner.These decisions...
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