Arhiva
Pagina 18 din 52
Reflecţii critice asupra unei practici judiciare neunitare privind aplicarea prevederilor legale ce guvernează dizolvarea și lichidarea simultană a societăţilor, (art. 235 din Legea nr. 31/1990)
Numărul 5 Anul 2020
Numărul 5 Anul 2020
If the associates of the limited liability company are in agreement regarding the allocation and liquidation of the assets of the company and if they warrant payment of company’s debts or provide for a settlement of receivables with the company’s creditors, the Company Law allows them to decide, concomitantly with the dissolution of the company, the means to liquidate the company and, by their unanimous vote, to decide upon distribution, betw...
Read More
Despre limitarea sau ridicarea dreptului de preferinţă al acţionarilor prin clauzele actului constitutiv
Numărul 5 Anul 2020
Numărul 5 Anul 2020
The pre-emption right asserted by Article 216 of the Company Law is an instrument that warrants the corporate balance, protecting the shareholders, in a transparent and predictable way, in the process of company’s share capital increase. Therefore, the limitation or removal of the pre-emption right through statutory clauses is forbidden and, during the increase of the share capital, is subjected to exceptional conditions. Violation of the pre...
Read More
Documentul justificativ: era pe când nu s-a zărit, azi îl vedem și nu e. Regimul documentelor justificative în dreptul contabil și în dreptul fiscal
Numărul 5 Anul 2020
Numărul 5 Anul 2020
In the mind of most accounting and fiscal professionals, the concept of justifying document has acquired an unwarranted superiority aura in the „world” of documents, reason for which the controlling bodies continue to abuse the claim of the absence of this „particular” type of documents.This notwithstanding the absence from the new Fiscal Code of the provisions of article 21 para. 4 letter f) of the 2003 Fiscal Code, the true refuge of th...
Read More
Jurisprudenţă comentată a C.N.S.C. Preţurile preluate copy paste de pe un site și justificarea preţului aparent neobișnuit de scăzut în achiziţiile publice
Numărul 4 Anul 2020
Numărul 4 Anul 2020
The Romanian National Council for Solving Complaints confirms that the mere submission of an e-mail without any identifi cation data does not account for a conclusive proof to justify an abnormally low tender. In a similar vein, a mere sworn statement from the bidder mentioning a discount received from the producer without any other proof should be disregarded by the contracting entity.Furthermore, if the producer in question even express...
Read More
Impactul Deciziei ÎCCJ nr. 21/2020 asupra creanţelor fi scale pentru care dreptul organului fiscal de a stabili obligaţii fiscale s-a prescris
Numărul 4 Anul 2020
Numărul 4 Anul 2020
In interpreting of the provisions of the Old Fiscal Procedure Code, the Supreme Court ruled that the 5 year – prescription period is not calculated starting with 1st January of the year in which there is an obligation for taxpayers to fi le the tax return for this tax, as sometimes interpreted the fiscal body, but from 1st January of the year in which the basis for taxation of the profit tax was established.This article presents an analys...
Read More
Probleme privind răspunderea civilă pentru vină profesională în activitatea de consultanţă juridică
Numărul 4 Anul 2020
Numărul 4 Anul 2020
The study bases the model of correct behavior of the consultant providing legal services – exonerating behavior of civil liability – on the idea of intellectual enterprise; it is argued that the contract for services regulations are common law in matters of legal advice; two specific professional obligations are deduced from this concept: the efficiency obligation to the legal act performed (proposed) and the obligation of loyal advice; the pr...
Read More
„Noua economie” se bazează pe transparenţă
Numărul 4 Anul 2020
Numărul 4 Anul 2020
The financial system has a key role to play in transforming the economy into a more efficient and sustainable one, by reorienting private capital towards sustainable investment and encouraging more transparency. The consideration of sustainability factors in the decision-making process and investment advisory process can realise superior benefits. This can increase the resilience of the real economy and the stability of the financial system. T...
Read More
Sarcinile de investigare ale notarului public în procedurile notariale
Numărul 4 Anul 2020
Numărul 4 Anul 2020
In the concern to define the acquittal behavior of the public notary – a provider of legal advice – the author insists on the prior obligation of investigation that the notary must fulfill before providing the required service; the rule is deduced from the general concept of legal guarantee that he (the notary) must offer; the rule is adapted accordingly to the procedures for authentication of sales and real estate mortgages; the task of verif...
Read More
Stabilirea răspunderii pentru implicarea într-o înţelegere anticoncurenţială în sarcina unei întreprinderi care nu este activă pe piaţa afectată
Numărul 4 Anul 2020
Numărul 4 Anul 2020
The present study takes into account the recent case law of EU courts and the practice of the Commission and of the Romanian Competition Council with regards to the concepts of party to the agreement and „facilitator” of the agreement, by puting forward arguments in the sense that for the responsability of an undertaking for its involvement in an anticompetitive agreement to be established it is not neccessary for the said undertaking to be a...
Read More
De la inovaţie doctrinară la normativitate transnaţională. Consideraţii asupra litigiului Bremen și alţii contra Zapata Off-Shore Co.
Numărul 4 Anul 2020
Numărul 4 Anul 2020
The Bremen and others v. Zapata Off-Shore Co. case could be contemplated as a purely foreign trade case and not as international trade one. This article focuses on the idea that foreign trade and international trade are two different areas.Their interplay, if any, amounts to another idea; that is to sustain that the Bremen and others v. Zapata Off-Shore Co. case can be regarded as a particular stance of the transnationa...
Read More
Metoda votului cumulativ, în reglementarea actuală a dreptului român al pieţei de capital
Numărul 4 Anul 2020
Numărul 4 Anul 2020
This study is dedicated to the examination from a normative, theoretical and practical perspective, of the cumulative voting method, method for electing the members of the management and supervision bodies of joint stock companies whose securities are traded on regulated markets, method initially established by GEO no. 28/2002 on securities, financial investment services and regulated markets and by Law no. 297/2004 on the capital market (LPC...
Read More
Fals tratat de autor
Numărul 3 Anul 2020
Numărul 3 Anul 2020
Writing is easy. What’s actually difficult is to prepare for it. This preliminary stage consists, in fact, in reading. If you don’t have the time to read, you will not have the time – and more importantly, the tools – to write. One’s writing style is the reflection of one’s readings. The power of literature (legal, but especially non-legal) is slowly leaving its mark on us and, over time, stimulates us to write better.
Read More
Cum scriu
Numărul 3 Anul 2020
Numărul 3 Anul 2020
I learned that memorials and legal opinions must follow the logic of a rigorous syllogism: major premise – minor premise – conclusion. Plus the obsessive concern for systematisation, the attention to the forest before concern for trees, the right separation of levels and perspectives and, above all, the supreme rule: as many details in as few words.
Read More
You never walk (run) alone!
Numărul 3 Anul 2020
Numărul 3 Anul 2020
Writing can be like running. You must practice every day if you want to run a marathon; if you want to write well, you must read enormously. When you are writing, you should always consider the reader. If writing is like running, remember to run along with your reader!
Read More
Pagina 18 din 52
Follow
© 2025 Wolters Kluwer