National Tax Administration Agency started an extensive campaign to register ex officio, for the purpose of collecting VAT, of persons who receive income from intellectual property rights.The interpretation given by the tax authorities to some legal diffuse texts affects hundreds of writers, artists, architects, journalists and representatives of other socio-professional categories that have earned revenues in return fo...

This article approaches an old story which started in September 2009 and which, for at least two years, was the priority of fiscal control in Romania: the VAT regarding real property transactions. The article does not focus on the material law norms concerning the imposition of VAT, but on the law principles that should be taken into account when construing the fiscal legislation prior to 2010 and, impliedly, that should be considered by the n...

The comments on this case stand for an analysis of the way in which the foreign court (Austrian court) qualified by lex fori a juridical relation with an foreign element as well as the reasons for which the exception of lack of jurisdiction could not be used due to some procedural impediments (the de jure monopoly of the Austrian Federal Bar Association – ÖRAK over the representation before courts in this country).

The franchise agreement judicially regulates the economic operation by which the trader, who successfully carries his economic activity, provides another trader, who is independent and carefully selected, the trademark and know how to be exploited, and also assistance during contract. When the franchise contract comes to an end, it ceases to have effect, thus the former franchisee is obliged immediately to no longer use the trademark and know...

The cases under analysis are presented from two argumentation perspectives, a major one and a minor one, both leading (with regard to the same factual situation) to contrary solutions: admitting or dismissing the action for the liability of the administrator and/ or other managers for the debtor’s stopping payments.

This paper is addressed to those interested in and involved in the application of the legal norms regulating competition and it aims to make a brief presentation of a key-concept for the enforcement of the competition law – the relevant market. The presentation is a panorama of all the essential aspects of the concept – those on which the concept is based, composed of and to which the concept is directed – but without any assumption that the p...

Public procurement in Romania is regulated, primarily, by the Emergency Government Ordinance no. 34/2006 regarding the award of the public procurement contracts, public works concession contracts and services concession contracts, with the subsequent amendments. According to this ordinance, any person considering his or her rights to have been harmed and having a legitimate interest by an act of the contracting authority thought to be irregul...

The entry into force of Regulation (EC) no. 1346/2000 constituted the adoption of a single instrument in the EU Member States regulating the main issues of private international law in matters of insolvency proceedings.The regulation has a complex structure, its provisions providing support in dealing with insolvency proceedings with cross-border elements, starting with jurisdiction rules for determining the courts having competence to r...

In this paper, I will discuss about the problem of car pollution tax, a tax liability which has raised many issues both technically and in the practice of national courts. In a systematic manner, I will turn on issues concerning the conflict of duty with the norms of the European Union, interventions of the European Court of Justice in similar cases, also analyzing the risk of completion of infringement procedure by the European Commission and...

Council Regulation (EC) No. 1346/2000 on insolvency proceedings is a key instrument of European law applicable in judicial cooperation regarding procedures with cross-border effects, which ensures efficient and effective functioning of these procedures and which has the main objective of imposing coordination between measures to be taken on an insolvent debtor’s assets.The regulation governs private international law aspects relevan...