Articole de la același autor Prof. univ. dr. Radu BUFAN

profesor universitar la Facultatea de Drept, Universitatea de Vest din Timișoara
Probleme ale valorificării ipotecilor pe bunuri mobile (stocuri și creanţe) în procedura insolvenţei
Numărul 6 Anul 2023
During the insolvency proceedings, some security interests display features that are not specific to their usual functioning under the law of obligations. The foremost cause of this deviation is that the insolvency proceedings are not enforcement proceedings, ipso facto. Whenever the continuation of the debtor’s business as usual is deemed to be valuable, especially before or during the reorganization proceedings, many of the security ...
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Despre puterea de imixtiune a autorităților fiscale în clauzele contractuale
Numărul 4 Anul 2023
Frequently, in order to obtain tax results (amounts to be collected to the budget), tax auditors act as interpreters of the agreements concluded between the audited taxpayer and its trading partners. This paper attempts to analyze such situations and to identify the criteria for such interference, as well as its limitations. ...
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Două noţiuni conflictuale: status quo-ul și dinamica activelor în insolvenţă
Numărul 6 Anul 2022
After the opening of the insolvency proceedings, the assets in the debtor’s estate provide a static image of what can be understood as the „active side”. However, the legal rules applicable to these assets in insolvency must retrieve from the substantive law rules those which are compatible with the dynamics under which the insolvency proceedings are conducted. The book records which reflect such assets may raise questions as to whether they ...
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Instituţia suspendării inspecţiei fiscale – corelaţia dintre dreptul fiscal și dreptul comun
Numărul 6 Anul 2021
Irrespective of the legal relation it is applied to, the suspension should not have ratio legis, permanent consequences. In other words, the suspension as a procedural instrument, should preserve the substance of the legal relation and delay the review or evolution thereof. In terms of tax inspection, article 127 of the Code of Tax Proceedings is no exception either, since it is a legal instrument necessary, yet proportionally applicab...
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Despre obligația de motivare în dreptul fiscal (I)
Numărul 4 Anul 2021
The statement of reasons within the administrative tax decisions issued upon the conclusion of a tax audit, but also in the administrative procedure of reviewing the tax appeals continues to represent an aspiration. This paper is an essay to highlight that the achievement of an appropriate state of reasons in the field of the administrative tax decisions needs both legislative interventions, consisting especially in the amendment of the secon...
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Documentul justificativ: era pe când nu s-a zărit, azi îl vedem și nu e. Regimul documentelor justificative în dreptul contabil și în dreptul fiscal
Numărul 5 Anul 2020
In the mind of most accounting and fiscal professionals, the concept of justifying document has acquired an unwarranted superiority aura in the „world” of documents, reason for which the controlling bodies continue to abuse the claim of the absence of this „particular” type of documents.This notwithstanding the absence from the new Fiscal Code of the provisions of article 21 para. 4 letter f) of the 2003 Fiscal Code, the true refuge of th...
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Tratamentul fiscal al pierderilor de stocuri în România. Comparație cu reglementările din Uniunea Europeană
Numărul 1 Anul 2016
Inventory losses can be encountered in various stages of the production – distribution – sale cycle, starting with the raw material acquisition within the production process and ending up with losses generated within the sale process of certain goods.Regardless of the cause of losses (perishable, damaged goods, technological losses, stolen goods etc.), they have a significant fiscal impact in the business activity, both on profit tax and...
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Raporturile esenţiale dintre actorii procedurii
Numărul 10 Anul 2013
The objectiveness of the insolvency procedures can be ensured primarily through a balanced distribution of roles of the interested parties, without granting a decisive influence to any participant who is not under the obligation to give reasons for its decisions.The second factor (derived from the first) for the purposes of maintaining the objectivity is the appointment of independent specialists in order to perform the economic analysis...
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