Articole de la același autor Conf. univ. dr. Ciprian PĂUN

Avocat, cadru didactic universitar, Facultatea de Ştiinţe Economice şi Gestiunea Afacerilor, Universitatea "Babeş-Bolyai" din Cluj-Napoca
Relativitatea răspunderii limitate sau finalitatea unui concept protector
Numărul 5 Anul 2023
The limited liability company drives around the legal system in an environment where duet o several interventions and reevaluations have as goal the distroing of the concept itself – the limited liabiliality. This is the reason why in the new law context we have to rearange the role of the limited liability of the shareholders. ...
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Aplicarea principiului echităţii în materie fi scală. Îmbogăţirea fără justă cauză – principiu al dreptului fiscal european?
Numărul 3 Anul 2015
In systems of law, as well as in the area of current knowledge, it is the Greek and Roman civilizations that offer the ethical and moral fundamentals, as well as the legislative and institutional framework for modernity. It was easy to start with Aristotle’s Nicomachean Ethics where the author laid the basis of the principles of democracy, the philosophical and ethical systems, which were later confirmed and enriched by European historical ev...
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Cesiunea de creanţă de drepturi litigioase. Tratamentul fiscal
Numărul 7 Anul 2013
This article deals with the issue of assignment of litigation rights and how this matter has been regulated in tax law and the relationship between tax issues and civilian regulation and case-law. We followed the definition of the claim against the Romanian state in the light of European Court of Human Rights case-law and how the effects of these decisions are mostly applicable in conceptualizing the tax treatment of property alienation of per...
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