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Lumea întunecată a programelor malware – o examinare tehnică a provocărilor pentru securitatea digitală a companiilor
Numărul 6 Anul 2025
The paper examines the phenomenon of malware-based cyberattacks, focusing on their diversity, technical complexity, and the significant impact they generate on information security and commercial enterprises. It outlines the main types of malware, the mechanisms through which they compromise data and IT systems, and the resulting economic, legal, and social consequences. Furthermore, the study highlights advanced defense solutions, such as art...
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Perspective asupra răspunderii administratorului pentru prejudiciile produse societăţii ca urmare a integrării în infrastructura deciziei de afaceri a inteligenţei artificiale
Numărul 6 Anul 2025
The paper explores directors’ liability in the era in which artificial intelligence may become a partner in deliberation. The business judgment rule is thus confronted with an atypical interlocutor, one capable of shaping the very infrastructure of decision-making reasoning. In this frontier space, where law meets technology, decision-making autonomy, prudence and diligence acquire novel, as yet uncharted nuances. Within an uncertain legal fra...
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Câteva considerente privind utilizarea AI în arbitraj în lumina bunelor practici
Numărul 6 Anul 2025
The role of artificial intelligence (AI) in arbitration is rapidly evolving, with numerous applications already changing the way arbitrations are conducted.
From document management to case analysis and even assistance in the decision making process, AI is being called upon to facilitate more efficient and transparent arbitral procedures. Although these AI tools promise efficiency, they also introduce challenges regarding the transparen...
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Investigaţiile financiare în Era Fintech
Numărul 6 Anul 2025
Financial investigators are compelled to adapt their investigative techniques to the profound transformations occurring in financial services, which today redefine the methods of identifying, tracing, and recovering criminal proceeds. The current operational landscape introduces new challenges for tracking illicit funds, requiring investigators to become familiar with mobile applications, digital wallets, cryptocurrencies, and platforms that ...
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Părţile sociale între liberalitate și mecanism corporativ: o lectură despre gratuitate, validitate și formalism
Numărul 5 Anul 2025
In the dynamics of corporate relations, practice clearly reveals the solution of transferring shares through gratuitous transfers, instrumented, for reasons of speed and efficiency, in the form of a document under private signature. This path, apparently unconventional, from the perspective of the rigors imposed on liberalities in civil law, finds its justification in the specifics of the corporate order, where the social will and the statuto...
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Taxe, cultură și concurenţă: analiza cauzei Amazon și a iniţiativei românești privind coletele extracomunitare
Numărul 5 Anul 2025
The article seeks to highlight the ongoing tension between the fundamental freedoms underpinning the European Union’s internal market and the Member States’ desire to safeguard their own cultural or economic interests through fiscal measures.
In this context, the analysis focuses on the Amazon case, currently pending before the Court of Justice of the European Union, concerning the compatibility with EU law of the fixed €3 fee imposed i...
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Trasabilitatea ipotecilor instituite pe averea debitorului în faza de preinsolvenţă și insolvenţă
Numărul 5 Anul 2025
The traceability of mortgages established on the debitor`s asset in a perpetually topical topic in relation to the activity of enterprises in particular in the pre-insolvency phase; following the legal course of the mortgage institution, whether movable or immovable, is of theoretical and practical interest both for ensuring the protection of the creditor`s rights of this institution, and for managing the assets of the debitor in financial diff...
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Conduita organului fiscal în cazul deschiderii procedurii insolvenţei
Numărul 5 Anul 2025
The recognition of the priority of the rules of the Tax Code regarding the budgetary receivables established by judicial decisions rendered in criminal matters arising from the commission of criminal offences, that is: the amounts of compensation for material damage, fines, judicial expenses and confiscated amounts, does not mean that their forced execution can be done anyway.
We are talking about the imperative nature of the insolvency...
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Administratorul statutar versus administratorul special! Cine răspunde?
Numărul 5 Anul 2025
The partners are granted the right, under the conditions and quorum provided by the articles of incorporation, to decide on the modification of the company by adopting a resolution to that effect. For example, they may decide on the dissolution of the company, which can be carried out with or without liquidation.
If the partners declare that there are no outstanding claims or that an agreement has been reached with the creditors regardi...
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The judgment of the Court of Justice of the European Union (CJEU) of 17 October 2024, delivered in Case C-701/22 AA SRL v. Ministry of European Funds, marks a significant moment in shaping the relationship between national procedural autonomy and the obligation of Member States to ensure the effectiveness of EU law. Through this preliminary ruling, the Court explicitly recognizes the right of beneficiaries of non-reimbursable funds to receive...
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Stabilirea preţului cesiunii părţilor sociale. Între libertate contractuală și răspundere fiscală
Numărul 5 Anul 2025
This article explores the legal and fiscal framework for setting the price of share transfers in limited liability companies (LLCs), balancing contractual freedom with tax authority oversight. Drawing from German doctrine (GmbH law and MoMiG reform), we analyze the legal nature of shares, including intra-family transfers under Romanian Law no. 346/2004. The paper reviews recognized business valuation methods (asset-based, income-based, and mark...
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Răspunderea statului pentru restituirea sumelor încasate nejustificat din perspectiva prescripţiei în dreptul fiscal și a garantării bunăstării financiare
Numărul 5 Anul 2025
Public authorities strive to maximize the collection of revenues to the public budget, an attitude that meets the legitimate resistance of taxpayers and their efforts to preserve their own patrimony. Among the scenarios used by the state to effectively manage this resistance, there are some that raise intense arguments both from a theoretical and jurisprudential perspective. The state’s responsibility for ensuring the financial well-being of le...
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Răspunderea întemeiată pe dispoziţiile art. 6 alin. (2) din Legea contabilităţii
Numărul 5 Anul 2025
Amid increasingly intense tax audits and the sometimes rigid enforcement of norms by fiscal authorities, the issue of liability in VAT deductions and expense rejections has grown significantly in relevance. Authorities often cite – albeit indirectly – Article 6(2) of Accounting Law no. 82/1991 to justify the penalization of corporate taxpayers for formal irregularities committed by suppliers, upstream partners, or accounting personnel, includi...
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Transformarea transfrontalieră a societăţilor comerciale – între formalităţi și provocări
Numărul 5 Anul 2025
The article explains the novelty introduced by Law no. 222/2023, which for the first time in Romania regulates the cross-border transformation of companies, in line with EU law. This mechanism allows a company to move its registered office to another EU member state and change its legal form without being dissolved, while still retaining its legal personality.
The procedure has two stages: in the home state, the company must draft a tra...
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Efectele abrogării art. 192 alin. (2) din Legea nr. 31/1990 asupra elementului intuitu personae al societăţii cu răspundere limitată
Numărul 5 Anul 2025
General meetings adopt resolutions (a term used interchangeably with „decisions”) based on the quorum and majority requirements set forth by statutory provisions or the articles of association. In the case of limited liability companies (LLCs), the general rule is that of a double absolute majority – both of the members and of the share capital [Article 192(1) of the Companies Law].
Prior to the enactment of Law No. 265/2022, amendment...
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