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Evoluţia impozitului pe succesiuni în România
Numărul 10 Anul 2015
Numărul 10 Anul 2015
A new element that also appeared in matters of Romanian citizens succession is the implementation of Regulation (EU ) no. 650/2012. Although the applicable law should apply to the inheritance as a whole, however, certain issues such as inheritance tax , have been excluded from the scope. Through this article we want to bring back the attention of the Romanian legal environment the succession duties, while pointing out the main stages that mark...
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Convergență normativă sau concurență normativă? Accesibilitatea procedurii insolvenței persoanei fizice și a procedurii de soluționare alternativă a litigiilor în domeniul bancar
Numărul 10 Anul 2015
Numărul 10 Anul 2015
Two important mechanisms of the architecture of consumer protection systemsimultaneously start in Romania: consumer insolvency and alternative disputeresolution for consumer disputes. This study is a comparative critical analysisregarding consumer’s access to these procedures, an essential point for theeffectiveness of the instruments for consumer protection.
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Câteva reflecții și scurte comentarii asupra Legii insolvenței consumatorilor
Numărul 10 Anul 2015
Numărul 10 Anul 2015
Regulation no. 151/2015 on insolvency proceedings of individuals will come into force on 26th of December 2015. Taking this into consideration, the article contains a brief review of the most important matters of a regulation that should have come into force a long time ago in the national system of laws.First of all, the regulation can be „improved”, because there are strong reasons to believe that, with this contents, the regulations wi...
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Acțiunea în revendicare, acțiunea în evacuare din imobilele ocupate abuziv, cererile posesorii – asemănări și deosebiri
Numărul 9 Anul 2015
Numărul 9 Anul 2015
The comparative study of revendication, possessory action and eviction presents a great deal of interest from theoretical and from practical point of view aswell.The structure highlights the main similarities and differences between the three mentioned actions in matters of civil procedure law, taking in consideration the stages of the civil trial.The relevant provisions of substantive law are going to be presentend aswell, pointi...
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Abuzul de dreptul de vot
Numărul 9 Anul 2015
Numărul 9 Anul 2015
This article approaches the issue of the abuse of the voting right, from the perspective of the current legislation, that is the New Civil Code, and the fact that it conflicts with The Companies Law no. 31/1990, as well as with The Capital Market Law no. 297/2004, which laws were inspired by the former Decree no. 31/1954. The two most common forms of the abuse of the voting right, that is minority oppression and majority harassment, are analyz...
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Despre corelațiile dintre regimul juridic al nulității hotărârilor adunărilor generale ale acționarilor și cel al nulității actelor juridice, reglementat de codul civil
Numărul 9 Anul 2015
Numărul 9 Anul 2015
The main purpose of this article is to identify resemblances which exist or should exist between the legal regime of nullity of the decisions of the general meetings of shareholders in joint-stock companies, set, mainly, by the Romanian Companies Law no. 31/1990, and the general legal regime of nullities set by the Civil Code.
...
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Suveranitatea fiscală naţională versus cooperarea fiscală interstatală
Numărul 9 Anul 2015
Numărul 9 Anul 2015
National sovereignty is an attribute of the state, but also a fundamental principle of relations between states underlying cooperation.Currently, the concept of sovereignty is at the heart of the debate on tax harmonization in the European Union. In the Union, the basic principle is that each state has his fiscal sovereignty, namely the right and exclusive power to establish a system of taxation and apply it on its territory.Howeve...
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Corelaţia dintre răspunderea fiscală şi răspunderea penală
Numărul 9 Anul 2015
Numărul 9 Anul 2015
This article proposes a brief comparison between the procedure of fiscal responsibility laws and criminal liability procedure for committing tax offenses.As a first junction point between the two procedures, the first part of this presentation was examined notification of prosecution by tax authorities. Here it was covered the criminal procedure rules in conjunction with the provisions of legislation relating to tax audit activity....
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Contul curent al profesioniștilor: contract sau situație juridică?
Numărul 8 Anul 2015
Numărul 8 Anul 2015
The bank current account contract plays a very important part with regard to the operational activity of companies. The challenges affecting its conclusion and, moreover, its performance raise the question whether, despite the regulation of the Civil Code, one is not rather dealing with a legal situation. Also, the analysis of the bank current account contract requires its legal qualification from the perspective of the account beneficiary’s w...
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Tratamentul creditelor în monedă străină în Spania
Numărul 8 Anul 2015
Numărul 8 Anul 2015
The case-law of courts from EU states in the field of foreign currency loans reveal not only the common legal background but also the common problems that both the courts and the beneficiaries of the credits from EU Member States have to address. Given the current context of creating a uniform legislation for protecting credit consumers around Europe, an appeal to the case-law from other Member States can prove to be a source of inspiration for...
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Obligaţia băncilor de informare a consumatorilor în cazul creditelor acordate în franci elvețieni
Numărul 8 Anul 2015
Numărul 8 Anul 2015
The present paper analyses the duty to inform consumers imposed to the banks in the hypothesis of loans granted in CHF, within the context of the umpredicible evolution undergone by this currency. The argument put forward is that the bank is obliged to inform the vulnerable consumers on the foreign currency risk, and the breach of such obligation is the nullity on the basis of fraud consisting of the omission to communicate the necessary infor...
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Aplicarea impreviziunii în contractele de credit bancar
Numărul 8 Anul 2015
Numărul 8 Anul 2015
The present study analyses the applicability of hardship în foreign currency loan agreements given that such a form of judicial intervention into the contract is now being regulated by the Civil code. The analysis refers not only to elements of comparative law and of international commercial law, but also to the part to be played, within the field of hardship, by the principle of monetary nominalism and by the classic and contemporary relevan...
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Câteva observații cu privire la aplicarea impreviziunii în materia contractelor de credit acordate în CHF
Numărul 8 Anul 2015
Numărul 8 Anul 2015
Background: On 15 January 2015, the Swiss National Bank announced that the measures established on September 11, 2011, when it had decided to support a franc exchange rate of 1.20 francs per euro, would be changed. As a result, the exchange rate of the franc in Romania raised from 3.7 lei / franc, on 14.01.2015, to about 4.6 lei / franc, on 23.01.2015, thus surpassing the euro’s exchange rate.This event has put great financial pressure o...
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Creditele în CHF şi consumatorii
Numărul 8 Anul 2015
Numărul 8 Anul 2015
The present paper achieves a critique to the absolute protection granted to credit consumers, a constant tendency in the relevant case-law rendered by the Romanian courts within the context of the judicial intervention into the contract for the purpose of repressing the unfair terms and of adapting the foreign currency loan contracts.
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Creditarea persoanelor fizice din perspectiva autorității naționale în domeniul bancar
Numărul 8 Anul 2015
Numărul 8 Anul 2015
The present paper analysis the regulations through which the National Bank of Romania proved its concern in creating the framework for the credit institutions to develop responsible lending strategies, particularly as far as the foreign currency loans granted to individual persons are concerned, with regard to non-hedged currency risk.
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