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Opţiuni procesuale în lumina jurisprudenţei europene în cauzele reunite Tulică/Plavoşin (C-249/12 şi C-250/12). Tranzacţii imobiliare efectuate de persoane fizice neînregistrate în scop de TVA
Numărul 2 Anul 2014
Numărul 2 Anul 2014
Several trial options lie ahead of both claimants and national judges, in ongoing fiscal litigations, in view of the determination of the VAT owing for the immovable property transactions carried out by natural persons in the boom years of 2005-2008. The fiscal prosecutions have suffered a serious setback with the publication of the ECJ decision from November 7th, 2013, in the joined Cases C‑249/12 Tulică and C‑250/12 Plavoșin
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Critici aduse actualei instituţii a clasificării informaţiilor
Numărul 1 Anul 2014
Numărul 1 Anul 2014
In a previous article, we have analyzed the provisions of Law No. 182/2002 on protection of classified information, and its implementing norms, in order to outline the cases when, in a too easily manner, the access to public information is restricted by a simple unilateral decision to classify information, made by a public authority or institution.Under this article, we will explore the difficulties that at this moment exist in relation...
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Răspunderea administratorilor şi asociaţilor pentru pasivul neacoperit al societăţii, în dreptul german al insolvenţei
Numărul 1 Anul 2014
Numărul 1 Anul 2014
A thorough analysis of German law in the field of personal liability of administrators and associates of insolvent companies. By means of this article, the author wishes to bring into attention of all readers relevant legislation, doctrine and jurisprudence in the field of insolvency from a highly developed economy such as Germany. Analyzing the most recent legislative innovations brought upon the German system by reforms can offer insight into...
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Probleme de guvernanţă corporativă în distribuirea profitului societăţilor prin răscumpărarea de acţiuni
Numărul 1 Anul 2014
Numărul 1 Anul 2014
In a comparative approach the paper deals with share repurchase as a manner of profit distribution and corporate governance dilemmas raised when a company elects this method for profit distribuiton. In case of American companies, share repurchases are a common practice, but it is arguable that it is able to ensure a fair treatment among different categories of shareholders and between shareholders and stakeholders. A fraudulent utilisation of sh...
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Răspunderea asociaţilor în societăţile în nume colectiv
Numărul 1 Anul 2014
Numărul 1 Anul 2014
Law no. 31/1991 regulating the companies sets a different liability of the shareholders depending on the type of company and, therefore, the status of the shareholder in a certain type of company is directly linked with a certain degree of personal liability of that company.From this point of view it is important to determine if the associates can derogate from these legal provision and grand themselves, through the Articles of incorporat...
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Elementele de validitate ale contractului de societate
Numărul 1 Anul 2014
Numărul 1 Anul 2014
As follows from the definition of a company, in contractual terms, a company is constituted by the conclusion, by two or more persons, of a contract (memorandum of association) which must meet all the substantive requirements for the validity of a legal act: consent, capacity, object and cause.
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Organizarea şi desfăşurarea adunării generale a acţionarilor societăţilor pe acţiuni admise la tranzacţionare
Numărul 1 Anul 2014
Numărul 1 Anul 2014
Conducting a General Meeting of Shareholders is a step in the mechanism of forming the corporate will and is regulated by rules of public order, their observance having the purpose of protecting the shareholders, the company and third parties, thus ensuring the stability of legal relationships.
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Protecţia informaţiilor prin clasificarea lor, o formă de restrângere a dreptului la informaţie
Numărul 12 Anul 2013
Numărul 12 Anul 2013
The enactment of the right to information under Art. 31 of the Constitution also allowed the enactment of certain constitutional exceptions from the exercise of this right, such as the „national security”. Law No. 544/2001 on free access to public information implemented such fundamental right into Romanian legislation, and one year after, the enactment into legislation of the exception on restricting public access to information of interest f...
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Gestionarea conflictelor de competenţă în procedura falimentului internaţional
Numărul 12 Anul 2013
Numărul 12 Anul 2013
The objective of this study is to identify the solutions developed for settling jurisdictional conflicts concerning the commencement of cross-border bankruptcy proceedings. The research methods used for this purpose are the analyzing of the proposals elaborated by the authorized bodies, and the researching of the jurisprudence configured in this area.The study conducted indicates that these conflicts on the opening of the cross-border b...
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Teorii ale guvernanței corporative: origini, evoluții, actualitate
Numărul 12 Anul 2013
Numărul 12 Anul 2013
The purpose of this paper is to realize a freeze frame of the actual debate on corporate governance theories. It deals with the major theories of corporate governance: agency theory, stewardship theory, stakeholder theory, resource dependency theory, transaction cost theory and political theory. Are presented the origins and the evolution of the main assumptions of all these six well known corporate governance theories.After the corporate...
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Convocarea şedinţei adunării generale a societăţii pe acţiuni
Numărul 12 Anul 2013
Numărul 12 Anul 2013
The procedure for convening a General Meeting of Shareholders is a step in the mechanism of forming the corporate will and is regulated by rules of public order, their observance protecting the shareholders, the company and the third parties, thus ensuring the stability of legal relationships.
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O întreprindere nu se poate prevala de opinia juridică a unui avocat sau de decizia unei autorități naționale de concurență pentru a justifica o încălcare a dispozițiilor dreptului european al concurenței
Numărul 12 Anul 2013
Numărul 12 Anul 2013
In Case C-681/11 Bundeswettbewerbsbehörde, Bundeskartellanwalt v Schenker & Co. and Others, in a judgment issued on 18 June 2013, the Court of Justice of the European Union (CJEU) considered that a company that infringed EU competition rules cannot be exempt from the application of a fine in spite of claims that it relied on legal advice given by a lawyer with regard to the compatibility of its behaviour with n...
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Scurte considerații privind aplicarea normelor de drept procesual civil în timp
Numărul 12 Anul 2013
Numărul 12 Anul 2013
The New Civil Procedure Code and the law for its application generate a transformation of the paradigm as regards the temporal application of the civil procedural law, operating a replacement of the system based on the isolation of the procedural act by the system focused on the stages of the civil process.The law for the application of the new Civil procedure code was requisite in order to endorse the transition form the former code to t...
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Câteva consideraţii cu privire la eroare în cazul vânzării având ca obiect operele de artă
Numărul 12 Anul 2013
Numărul 12 Anul 2013
This article emphasises the error aplicable in a very restrictive field, the artwork circulation. Although the legistator’s defining term is not an unitary one, the scope of an understanding’s sphere concerning the artistically works was achieved by the means of doctrine and jurisprudence. Their originality is essential in being considered as artwork. Synonymic with the mobile cultural goods, the selling purchasing of artworks are feigned in ...
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Consideraţii privind răspunderea civilă delictuală în domeniul bursier cu privire la fapte ilicite ce ţin de nerespectarea regimului informaţional
Numărul 11 Anul 2013
Numărul 11 Anul 2013
Tort liability in the capital markets field for failure to comply with the transparency obligations set out in regulations is currently a mostly theoretical topic of research as cases involving such liability are not brought to court because of various reasons, one of which being the lack of clarity and efficiency of the Romanian legislation in this field. Although failure to comply with the transparency obligations is not a rare occurrence o...
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