Arhiva
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Povestire cu final aşteptat: o nouă reglementare a taxei percepute cu ocazia primei înmatriculări a vehiculelor, cu aceleaşi vicii
Numărul 3 Anul 2012
As far as the car registration taxes are concerned, it seems the Romanian Government never learns from the previous mistakes. Although all the past regulations concerning car registration taxes have been quashed by the Court of Justice and disregarded by national courts, a new regulation practically identical to the past ones has been enacted since 13 January 2012. Moreover, by Government Emergency Ordinance no. 1/2012, the discrimination has...
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Aspecte de noutate cu privire la procedura arbitrajului în reglementarea noului Cod de procedură civilă
Numărul 3 Anul 2012
Law no. 134/2010 regarding the Civil Procedural Code is expected to enter into force in June current year. As far as arbitration is concerned, articles 533-612, Book IV, „About arbitration” of the new Romanian Civil Procedural Code introduce new provisions regarding modernization of the arbitral procedure according to the technological development, disputes arbitrability, eligibility criteria for arbitrators, competent court to settle inciden...
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Conosamentul Electronic
Numărul 3 Anul 2012
The present article is the first installment of a third part discussion related to the electronic bill of lading. In the present article the author introduce the historical evolution of the bill of lading, respectively its transformation in the electronic bill of lading. The author also discusses the reasons why the electronic format of the bill of lading din not become the leading instrument used in transportation matters, in spite of the ob...
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Despre sfera de aplicare a prevederilor de la art. 15 lit. j) din Legea nr. 146/1997 privind taxele judiciare de timbru
Numărul 3 Anul 2012
The purpose of this paper is to determine the scope of art. 15 letter j) of Law no. 146/1997 on the judicial stamp duty, more precisely the persons exempted from this duty. We shall demonstrate that the previously described actions are exempted from the judicial stamp duty.
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Principiile şi actele juridice aferente intervenţiei fondurilor europene structurale şi de coeziune
Numărul 3 Anul 2012
The regulatory framework on European structural and cohesion funds still raises many controversies from the standpoint of the practical applicability at a national level.There was created, within the application of the regulatory framework on European structural and cohesion funds, a new structure at an inter-institutional level, which doubled the functions and competences of the existing institutions in the system of pre-accession funds....
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Norma de conflict care guvernează determinarea legii aplicabile în raporturile contractuale cu element de extraneitate
Numărul 3 Anul 2012
Along with the coming into force of the Rome Convention in Romania, the practitioner was confronted with the issue of determining the law applicable in international contractual relations, and was unwillingly transformed in a sort of a political buffoon, puzzled by the importance of the revision, but still a patriot resisting globalization. The emergence of the Rome Convention in Romanian positive law generated a pro-active reaction for the pr...
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Legea aplicabilă persoanei juridice
Numărul 3 Anul 2012
With regard to the law applicable to the legal person, the new Civil Code sets out a new regulation, partly taking over the former dispositions of Law no. 105/1992 establishing a regulatory framework for private international law relations. Thus, Section 2 – in Book VII of the new Civil Code, Dispositions of private international law, in the special part on the Conflict of Laws, Chapter I Persons – deals with the law applicable to legal ...
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Excepţia de nelegalitate în contenciosul administrativ şi fiscal. Pledoarie pentru invocarea ei oricând, în cadrul unui proces
Numărul 3 Anul 2012
The right of any person to invoke the illegality of an administrative or fiscal act is clearly stipulated in art. 4 parag. 1 of Law no. 554/2004. However, some authors and, moreover, the Romanian High Court of Cassation and Justice have imposed a series of admissibility conditions in order for this right to be allowed. Some consider that the illegality of such acts can only be accepted as a defence when invoked within the one year term, stipu...
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Revizuirea judiciară a sumelor stabilite prin clauzele penale
Numărul 3 Anul 2012
The judge has the power to revise the amount of what is provided for in a penalty clause, in the case where this amount is “manifestly excessive” (art. 1541 Romanian Civil Code). In the legal system French we speak of a “manifestly excessive or derisory amount” (art. 1152 C. civ. français).So it is not only a question of allowing the judge to reduce a penalty, but also of increase it. However, as in other foreign systems, it is necessar...
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Particularităţi ale creanţelor împotriva averii debitorului insolvent rezultate din contractele de leasing
Numărul 2 Anul 2012
Leasing contracts are useful tools for many companies in regard to their activity. Easy to complete and often containing credit conditions more relaxed than the conditions needed in obtaining a bank loan, these agreements are included in the trade funds for a significant number of companies that go insolvent.
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Despre tipurile de scriitură legală şi diferitele lor caracteristici. Un mic ghid practic
Numărul 2 Anul 2012
This brief essay gives an overview of the types of professional legal writing and proposes a taxonomy of professional legal writing în Romanian law. The essay also provides ample exemplifications and descriptions of different types of documents drafted by attornery în their professional activities.As legal writing is a matter not studied în any systematic way în the Romanian Law Schools, the author argues for its inclusion while attempt...
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Exigenţele evitării dublei impuneri cu privire la impozitele directe: paradigme globale şi metamorfoze europene
Numărul 2 Anul 2012
The first part of this article represents a general inquiry concerning double taxation and its avatars on the global market. First, it shows the mechanisms and phenomena which made double taxation a world-spread economical “evil” and the subtle ties which bind it to the concept – and reality – of tax competition. In this context, we present the historical genesis of double taxation – starting with its medieval roots – and indicate a taxonomic ...
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Sistemul de control intern
Numărul 2 Anul 2012
According to Romanian National Bank Regulation No 18/2009 regarding the administration of credit institutions activity, the internal process of evaluation of the capital adequacy to risks and the prerequisites of outsourcing their activities as well as according to Basel Committee on Banking Supervision.Internal control is a continuous process, set up for providing a reasonable insurance that the performance objectives of the bank are m...
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Noţiunea juridică de daună cauzată prin poluare în context internaţional
Numărul 2 Anul 2012
International adoption of rules relating to damages caused by pollution is due to inappropriate and incomplete national legal systems.In these conditions, the contribution of international conventions is to qualify and quantify certain types of claims (e.g. pure economic loss caused by environmental pollution, costs of measures to prevent or limit pollution, environmental damage).
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Regimul juridic al măsurii de constrângere a debitorului de a-şi executa la timp obligaţia pe care şi-a asumat-o (daunele cominatorii)
Numărul 2 Anul 2012
The astreinte, derived from the Latin adstring is a process of constraint which, despite its character indirect, is very effective; it hits the debtor in his sensitive part, the portefeville, to the penalty is vast, although it is not without limits.The author reviews the evolution of the institution of penalty, judicial or conventional, limited to the comminatory measure „comminatory penalty”.
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