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Pagina 24 din 52
Provocările raportului juridic de drept al afacerilor în domeniul fiscal: de la suveranitatea statelor membre ale UE, la caracterul multilateral al reglementărilor anti-evazioniste
Numărul 4 Anul 2019
Numărul 4 Anul 2019
Viewed broadly, business law encompasses the rules of law that characterize the entire activity of the commercial entity, starting from regulating its status as a subject of law and up to the norms that establish the legal framework for the conduct of its entire activity.The state-taxpayer relationship falls within the scope of the rules of fiscal law, both regarding the rules of material law and the rules of procedural law. In the conte...
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Executarea silită a părților sociale este posibilă – dar se poate cu adevărat?
Numărul 4 Anul 2019
Numărul 4 Anul 2019
Currently, by the provisions of Law no. 31/1990 regarding the companies, it was expressly enshrined the possibility of forced valorisation of the social parts both within a procedure provided by the Code of civil procedure and during an insolvency procedure. In this favorable legislative context, whether or not we agree with the current legislative vision, we proposed to find out whether, from the perspective of the potential adjudicator (cred...
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Discuții referitoare la beneficiarii deducerii personale în cazul recăsătoriei soțului împreună cu care locuiește minorul provenit dintr-o căsătorie anterioară
Numărul 4 Anul 2019
Numărul 4 Anul 2019
The situation of the minor child from previous marriages generates confusion regarding the persons who are entitled to the personal deduction when the parent the child lives with remarries.This confusion is generated by a difference of vision between the provisions of the Methodological Norms for the application of the Tax Code, on the one hand, and the provisions of the Tax Code and the Civil Code, on the other.This study is an a...
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Probleme practice privind procedura de notificare a Consiliului Concurenței în cazul notificărilor concentrărilor economice. Colaborarea juriștilor cu economiștii
Numărul 4 Anul 2019
Numărul 4 Anul 2019
If an economic concentration is created by the merger or acquisition of movable assets and the turnover of the companies involved exceeds the threshold provided by law, it is necessary that this concentration be notified to the Competition Council.The Competition Council will verify the way in which this concentration affects the geographic market and the product market, being extremely important the benefits that it can bring for collab...
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Admisibilitatea acțiunii directe în garanție pentru vicii ascunse. Natura juridică. Fundament. Temei
Numărul 4 Anul 2019
Numărul 4 Anul 2019
The subject of the direct action under the guarantee is a delicate and novelty in Romanian judicial practice, although the subject has been approached in the private legal space. The new Civil Code has brought an element of novelty by regulating the direct action under warranty for eviction, but not the direct action under guarantee for hidden defects. We have not yet been able to identify the reasoning behind this approach. This is why, in t...
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Situațiile de excepție în care legiuitorul dispune continuarea mandatului după survenirea unei cauze de încetare a sa
Numărul 4 Anul 2019
Numărul 4 Anul 2019
Art. 2030 paragraph (2) of the Romanian Civil Code, meant to confer greater protection to the parties of the agency contract, in the specific cases set by the legislator, does not require the continuation of the contract against the will of one of the contracting parties / of their heirs’, but merely the possibility to claim damages in order to repair the damages caused by the unilateral denunciation of the contract.
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Modificarea actului constitutiv al societății comerciale
Numărul 4 Anul 2019
Numărul 4 Anul 2019
Alteration of a company’s the charter can be implicit or explicit. When the alteration is explicit, it refers to the functioning of the company, to clauses that regulate the corporate life. Only in this case must the legal provisions regarding the alteration of the charter be respected, starting with the quorum and majority conditions of the general meeting, passing through the transparency procedure of the amending text, in order to inform t...
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Tendințe de unificare a practicii judiciare în materia prescriptibilității cererilor privind contestarea unor clauze ce fac obiectul convențiilor de credit
Numărul 4 Anul 2019
Numărul 4 Anul 2019
The request for the termination of the abusive clauses in the credit agreements is imprescriptible, being subject to the regime of absolute nullity, since it penalizes violation of norms of public order. The application for the restitution of benefits provided under the canceled clauses, whether it is formulated together or separately from the main application, has a distinct prescriptible regime. As the object of the requested benefits is rep...
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Considerații privitoare la modurile de aplicare și la efectele dispozițiilor tranzitorii cuprinse în prevederile art. 61 din Legea nr. 129/2019 pentru prevenirea și combaterea spălării banilor și finanțării terorismului și pentru modificarea și completarea unor acte normative
Numărul 4 Anul 2019
Numărul 4 Anul 2019
The purpose of this study is to prospect and evaluate the possible legal implications and effects on the activity of joint stock companies and limited partnerships on shares that have issued shares to the bearer, according to the Companies Law no. 31/1990, after the provisions of Law no. 129/2019 enter into force, with special reference to the transitional provisions established by art. 61 of that law.
...
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Excludererea automată a unui operator economic din perspectiva principiilor proporţionalităţii şi transparenţei în Cauza C 309/18, Lavorgna
Numărul 3 Anul 2019
Numărul 3 Anul 2019
An economic operator can be automatically excluded from an award procedure for failure to list the labour costs separately without the possibility of supplementing or amending the tendering documentation. This exclusion can be possible even if a particular obligation (to list separately the costs) was not set out explicitly in the tender documents in so far as such obligation is regulated by public procurement law and award documentation ment...
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Plata acreditivului documentar prin acceptarea de cambii
Numărul 3 Anul 2019
Numărul 3 Anul 2019
The particularities implied by the usage of drafts as an honouring instrument inside the documentary credit suggests that the bills of exhange law reports are found inside this mechanism in a simplified form, ment to primarily assure the payment instrument function, and only exceptional the function of a credit instrument.
...
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Succintă analiză a modificărilor și completărilor Legii societăților nr. 31/1990 efectuate prin Legea nr. 129/2019 pentru prevenirea și combaterea spălării banilor și finanțării terorismului, precum și pentru modificarea unor acte normative și prin Legea nr. 162/2019 pentru modificarea art. (2) al art. 6 din Legea societăților nr. 31/1990
Numărul 3 Anul 2019
Numărul 3 Anul 2019
Through this study we set out to proceed with the inventory and examination of some of the most relevant legislative interventions on Law no. 31/1990, decided by the Parliament by the two normative acts mentioned in the title. We also set out to identify and evaluate the impact that those legislative events may have on the establishment and functioning of the forms of companies envisaged by the legislature.
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Noi reguli pentru soluţionarea litigiilor fiscale. Evitarea dublei impuneri
Numărul 3 Anul 2019
Numărul 3 Anul 2019
Double taxation of income has generated and generates multiple problems among the taxpayers of the Member States, there being situations when for the same type of activity, a taxpayer owes tax on the territory of two or more Member States, creating a conflict of competence regarding the taxation of the taxpayer’s income. In order to regulate how these conflicts are resolved, Council Directive (EU) 2017/1852 of 10 October 2017 on tax disputes r...
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Asigurările de răspundere civilă în profesiile juridice
Numărul 3 Anul 2019
Numărul 3 Anul 2019
Pursuing legal professions may bring some risks, including the risk of prejudicing the others and thus triggering civil liability. Malpractice insurance in the legal field has been rapidly developed in recent years and has the role of covering the damage caused during or in connection with the legal acts or facts regarding the juridical professions, committed by authorized and active specialist in these professions.
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Dreptul de autor în cinematografie. Studiu de caz
Numărul 3 Anul 2019
Numărul 3 Anul 2019
It may be said that cinematography is the first new form of art in the industrial age. At the beginning, it was not included among the defined forms with the accepted notion (at that time) of „art”, considering that it did not fulfill many of the „sacred” attributes of art and was outside the romantic vision of the artistic creation, a vision according to which an art work is characterized by authenticity and unrepeatability, being a unique c...
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