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Pagina 2 din 49
Impozitarea veniturilor din servicii digitale: concept, tendinţe globale și specific naţional
Numărul 5 Anul 2024
The paper addresses the legal challenges generated by the new configuration of the digital economy, in general, and in the European Union, in particular. The exponential development of digital services and the fabulous revenues thus generated raised the interest of governments to establish a rigorous tax treatment for these revenues, respecting the imperatives imposed by the principle of fair taxation but also to satisfy the rigors of budget ba...
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Insolvenţă și creanţe fiscale. Un studiu de caz
Numărul 5 Anul 2024
The particular nature and the development of Tax Law in recent years in Romania is raising certain questions when it comes to Tax Law’s relationship with other procedures. In this contribution, the author analysis a case that was decided both by an insolvency court and a tax court, with the consequence that the same tax decision was considered both ineffective and effective from a legal point of view. ...
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Implicaţiile Multilingvismului în activitatea Curţii de Justiţie a Uniunii Europene
Numărul 5 Anul 2024
The proceedings before the Court of Justice of the European Union are characterised by the juridic multilingualism, the objective of which is to ensure the uniform interpretation and application of Union law, as well as to control the legality of acts of the Union institutions, bodies, offices and agencies. However, although viewed as a juridic and functional requirement, multilingualism also brings a series of complex difficulties and challen...
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Impozitarea vânzării de bunuri imobile de către persoanele fizice din patrimoniul de afectaţiune (sau despre regimul fiscal al transferului intra patrimonial)
Numărul 5 Anul 2024
The tax regime of the income obtained by individual real estate developers has been challenging for both taxpayers and tax authorities. Contradictory administrative doctrine on the applicable tax regime (whether tax on income from the transfer of real estate from own patrimony or tax on income from self employment activities is due) was sanctioned by the Amnesty Law No. 29/2018, but in practice cases of reclassification of the activity performe...
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Repararea prejudiciului în materia fondurilor europene: oricând, oricum și de câte ori dorește creditorul?
Numărul 5 Anul 2024
The panoply of legal instruments which the legislator consecrates for reparation of damage and who cares to several branches of law can instill to the creditor the illusion of the possibility of simultaneously resorting to all of them or of establishing an order of their use according to subjective criteria.A concrete example in this regard will be analyzed in the present study and it concerns the matter of non-reimbursable funds face t...
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Declinul Affectio societatis. Ipostaze și ipoteze ale retragerii asociaţilor din societatea cu răspundere limitată
Numărul 5 Anul 2024
The withdrawal of associates from the limited liability company is a solution to the crisis of affectio societatis, whose legal meanders are becoming increasingly interesting due to the complexity of the problems arising in practice and the few and even contradictory legislative solutions. The present study examines only the hypothesis of the withdrawal of an associate from the limited liability company with the consent of all the oth...
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Aspecte controversate privind regimul juridic al dividendelor
Regarding the scope of application of article 67 paragraph (6) of Law no. 31/1990, namely whether it also applies in the case of the valorization of securities in the context of a forced execution that is carried out by way of a sale (amicable, direct or forced), and the adjudication act represents, at least regarding the nature and legal consequences, a genuine sale-purchase contract by which the property right over the goods that are the sub...
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Probleme controversate în aplicarea unor dispoziţii din Legea societăţilor nr. 31/1990
Numărul 5 Anul 2024
The Companies Law prohibits shareholders who are directors from voting, including by proxy, on their discharge „or on a matter in which their person or administration would be at issue”. Article 126 regulates the generic conflict of interest between the shareholder and the company, when the directors are those who have prepared the financial statements and have every interest in being approved. The prohibition to exercise the right to vote is ...
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Aurea mediocritas
Numărul 4 Anul 2024
The middle path is neither the fastest nor the most well-trodden. In modern times, are highly sought after the shortcuts and the most efficient means of achieving results with minimal effort. These aspirations are present in a multitude of fields and are also common among those striving to master the art of oratory. However, between the stage of a novice and that of a master lies a period of accumulation and practice, which, despite ...
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În ce măsură exigenţele Directivei (UE) 2023/2225 garantează consumatorilor în contractele de credit de consum, drepturi adecvate erei digitalizării
Technological evolution has brought significant changes to the consumer credit market, both with reference to supply and demand, as well as innovative credit products, especially in the online environment, the evolution of consumer behaviour and preferences, with reference to cross-border credits. The new context generated legal uncertainty for consumers regarding the application of the provisions of Directive (EC) 2008/48, and therefore it wa...
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Criterii de evaluare utilizate de Comisia Europeană în contextul calificării drept „ajutoare de stat” a plăţilor efectuate către o societate controlată de stat
Numărul 4 Anul 2024
State aid is considered an anti-competitive practice requiring legislative intervention and sanctioning according to Article 107 of the Treaty on the Functioning of the European Union. This paper details the exceptions and conditions under which state aid may be considered compatible with the internal market, as well as the role of national and European authorities in evaluating them.Within a case analysis, the authors explore Decision (...
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Teritorialitate și extrateritorialitate – concepte de drept transnaţional
Numărul 4 Anul 2024
The concepts of „territoriality” and „extraterritoriality” are considered by scholars as being key-concepts of the transnational law. This article aims to point out how the relationship between the elements of this sui generis couple (territoriality and extraterritoriality, my note) works. The said couple and its way of functioning once were among the most debated issues in the area of international law and conflict of laws altogether, and the ...
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Rezidenţa fiscală a persoanei fizice în contextul mobilităţii transnaţionale. Caz practic
Numărul 4 Anul 2024
The paper is based on a practical case and refers to the determination of the tax residence of individuals in situations of cross-border mobility. It is not a question of resolving a double/multiple residence conflict, but of establishing the state of residence for the purpose of determining the applicable double taxation convention, the rules for allocating the power to tax and the method of avoiding double taxation. Such situations are increa...
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Falimentele societăţilor emitente de obligaţiuni și posibilitatea reversibilităţii lor
Numărul 4 Anul 2024
The paper analyze the case of two joint stock companies, issuers of bonds listed on the AERO market administered by the Bucharest Stock Exchange, which entered insolvency in the last two years, a period calculated by reference to this study. Given that this market is a public one, we underline that the companies issuing bonds listed on the Bucharest Stock Exchange, which requested the court to open the insolvency procedure, with the consequenc...
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Contractul ca un cal troian sau cum să prelucrezi datele consumatorilor în interes de marketing cu toată dragostea
Numărul 4 Anul 2024
The article criticizes how the presumption of lawful acquisition of assets is often either applied inconsistently or overlooked in practice. While, in theory, this presumption provides essential safeguards to protect citizens in a democratic state from abuses of power, in practice, the burden of proof is frequently shifted onto individuals, requiring them to prove their innocence or the legal origin of their assets, despite their compliance wi...
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Pagina 2 din 49