Starting from 2014, the European Commission initiated public consultations aimed at modernizing the rules concerning the control of economic concentration operations, with the objective of achieving efficiency and speed in evaluation. At the same time, efforts were made to strengthen the relationship between European and national regulations. The assessment of the application of the substantive test in the procedure for analyzing economic conc...

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...

Public lending has both negative and positive aspects, especially if we are considering the conditions envisaged in the general terms of public lending contracts and the role of public lending in general. Often we can witness publicized “victory” of the government regarding successful contracting of a loan, of course without a special attention being accorded to the often harsh repayment terms included in the contract. Public loan...