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Aspecte vizând prevenirea spălării banilor și combaterea finanţării terorismului (AML/CFT) și aspecte fiscale vizând criptoactivele
Numărul 2 Anul 2022
The study is dedicated to the examination of aspects related to the prevention ofmoney laundering and combating terrorist financing (AML / CFT) and fiscal aspects related to crypto-assets. Keywords: prevention of mo...
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Globalizarea democraţiei vs. democraţia globalizării. Semnătura electronică –condiţie ad validitatem sau ad probationem în contractele electronice?
Numărul 2 Anul 2022
Democracy is the only political current that has become unanimously acceptedand is a way of life desired by most people around the world, at least that is the perception of the majority living in areas recognized as being led by democratic governments. The globalization of democracy is the current desideratum of the development of society and the contemporary world is in a continuous transformation due to the advancement of new technolog...
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Pieţele fi nanciare – (posibil) domeniu al dreptului transnaţional
Numărul 2 Anul 2022
The intellectual project of transnational law covers manifold areas. One of these areas is that of financial markets. Transnational realities invite the financial markets to take into account the mechanism of the transnational law itself. The transnational situations require also the combined use of the international law, the quasi-federal law of the European Union and the national legal systems. The interaction of these legal orders is just ...
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Clauza de rezervă a dreptului de proprietate în procedura insolvenţei. Despre opozabilitatea „inopozabilă” sau în căutarea oximoronului juridic perfect
Numărul 2 Anul 2022
The reserve of the title until the full payment of the price (Pactum reservati domini donec praetium solvitur) under the civil and then commercial sale contract had a vertiginous development in the 19th and 20th centuries. As it was not expressly regulated in the Civil Code or the Commercial Code, a wide range of solutions had been released over time – from challenging the validity of this clause by jurisprudence and doctrine, t...
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Adresarea întrebărilor în context judiciar
Numărul 1 Anul 2022
The questions asked in a judicial context are not based on curiosity. Unlike the usual conversations, judicial interrogations are intended to serve as a probative thesis, respectively to obtain information, acknowledgments or contradictions that clarify the disputed legal relations and contribute to their resolution. Preparing questions, techniques for addressing questions and anticipating the answers, those are essential steps for any litigat...
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Finanţarea utilizând criptoactive
Numărul 1 Anul 2022
The study is dedicated to the examination from a normative, theoretical andtechnical perspective of companies’ fi nancing using crypto-assets (tokens andstablecoins), distributed ledger technology (DLT) and blockchain, representinga viable alternative to traditional financing methods. The sale of tokens (utilitytokens, security tokens) in exchange for fiduciary currency or other crypto-assets (including stablecoins) is...
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Moneda electronică și politica monetară
Numărul 1 Anul 2022
Electronic money is changing the process of transmitting monetary policy effects. Therefore, the macroeconomic implications of using this new type of currency is concerning the central banks around the world.This paper aims to summarize the main analyzes of this phenomenon. Theseanalyzes, conducted by the specialists of central banks and by academics, show that the erosion of the monetary base produced by technological advances in...
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Abordări conceptual-teoretice și practice în relaţia contabilitate-fiscalitate (scutire impozit profit investit, leasing financiar, amortizare)
Numărul 1 Anul 2022
We approached this study, without claiming to be exhaustive, from the perspective of complying with accounting and tax rules, focusing on tax optimization of the profit invested in the acquisition of tangible fixed assets and also with the presentation of possible errors in accounting and tax treatment of these operations.In our opinion, although the text of the law has an unambiguous interpretation, due to the imperfection of ...
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Dinamica dreptului transnaţional
Numărul 1 Anul 2022
The dynamics of transnational law constitues a generous research topic. However, the aim of this article is more modest, limiting itself at preliminarly contemplating the way transnational law is evolving effortlessly. Conceptualized also as a methodological tool, transnational law inspires the so-called „network” contracts and the so-called „organisational contract” of the social life, business life included.The dynamics of internation...
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Comercializarea influenţei. Reguli și nereguli în influencer marketing
The Internet has led to the migration of commercial advertising in the cyberspace, where professionals who seek to promote their products/services are forced to fight for the consumers’ attention. One form of online commercial advertising, which they use to a significant extent, is that carried out through influencers. These advertising providers commercialize their influence. In order to present some of the legal issues stemming from the inf...
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Cât de previzibilă ar fi putut fi impreviziunea în contractele de credit bancar?
Numărul 6 Anul 2021
Although there is an express regulation under the Civil Code, both hardship and datio in solutum have particularly attracted the attention of the legislator, who considered that common regulation is not sufficient to resolve situations arising during the post-2008 economic crisis, when the debtors were no longer able to fulfill their obligations. Thus appeared Law no. 77/2016, which was “improved” along the way by Law no. 52/2020, its...
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Limbajul corporal
Numărul 6 Anul 2021
The verbal message is only one of the elements of communication, its weight being often appreciated as inferior to para-verbal and non-verbal communication.The latter, by engaging the entire body of the transmitter, outlines the overall picture that strengthens or diminishes the power of words.
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Legislaţia privind consolidarea clădirilor interbelice – aspecte fiscale, provocări și propuneri de lege ferenda
Numărul 6 Anul 2021
This article presents the legal framework relating to the consolidation of inter-war buildings, including those pertaining to the immovable cultural heritage, by examining the main pieces of legislation in force as well as the draft legislation initiated locally and nationally and launched for public debate. Within this analysis, the main deficiencies identified with respect to the relevant provisions are rendered – namely the lack of a rigor...
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Instituţia suspendării inspecţiei fiscale – corelaţia dintre dreptul fiscal și dreptul comun
Numărul 6 Anul 2021
Irrespective of the legal relation it is applied to, the suspension should not have ratio legis, permanent consequences. In other words, the suspension as a procedural instrument, should preserve the substance of the legal relation and delay the review or evolution thereof. In terms of tax inspection, article 127 of the Code of Tax Proceedings is no exception either, since it is a legal instrument necessary, yet proportionally applicab...
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Pagina 11 din 50