Excepţia de nelegalitate în contenciosul administrativ şi fiscal. Pledoarie pentru invocarea ei oricând, în cadrul unui proces
Numărul 3 Anul 2012
The right of any person to invoke the illegality of an administrative or fiscal act is clearly stipulated in art. 4 parag. 1 of Law no. 554/2004. However, some authors and, moreover, the Romanian High Court of Cassation and Justice have imposed a series of admissibility conditions in order for this right to be allowed. Some consider that the illegality of such acts can only be accepted as a defence when invoked within the one year term, stipu...
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Legea aplicabilă persoanei juridice
Numărul 3 Anul 2012
With regard to the law applicable to the legal person, the new Civil Code sets out a new regulation, partly taking over the former dispositions of Law no. 105/1992 establishing a regulatory framework for private international law relations. Thus, Section 2 – in Book VII of the new Civil Code, Dispositions of private international law, in the special part on the Conflict of Laws, Chapter I Persons – deals with the law applicable to legal ...
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Norma de conflict care guvernează determinarea legii aplicabile în raporturile contractuale cu element de extraneitate
Numărul 3 Anul 2012
Along with the coming into force of the Rome Convention in Romania, the practitioner was confronted with the issue of determining the law applicable in international contractual relations, and was unwillingly transformed in a sort of a political buffoon, puzzled by the importance of the revision, but still a patriot resisting globalization. The emergence of the Rome Convention in Romanian positive law generated a pro-active reaction for the pr...
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Principiile şi actele juridice aferente intervenţiei fondurilor europene structurale şi de coeziune
Numărul 3 Anul 2012
The regulatory framework on European structural and cohesion funds still raises many controversies from the standpoint of the practical applicability at a national level.There was created, within the application of the regulatory framework on European structural and cohesion funds, a new structure at an inter-institutional level, which doubled the functions and competences of the existing institutions in the system of pre-accession funds....
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Despre sfera de aplicare a prevederilor de la art. 15 lit. j) din Legea nr. 146/1997 privind taxele judiciare de timbru
Numărul 3 Anul 2012
The purpose of this paper is to determine the scope of art. 15 letter j) of Law no. 146/1997 on the judicial stamp duty, more precisely the persons exempted from this duty. We shall demonstrate that the previously described actions are exempted from the judicial stamp duty.
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Conosamentul Electronic
Numărul 3 Anul 2012
The present article is the first installment of a third part discussion related to the electronic bill of lading. In the present article the author introduce the historical evolution of the bill of lading, respectively its transformation in the electronic bill of lading. The author also discusses the reasons why the electronic format of the bill of lading din not become the leading instrument used in transportation matters, in spite of the ob...
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Aspecte de noutate cu privire la procedura arbitrajului în reglementarea noului Cod de procedură civilă
Numărul 3 Anul 2012
Law no. 134/2010 regarding the Civil Procedural Code is expected to enter into force in June current year. As far as arbitration is concerned, articles 533-612, Book IV, „About arbitration” of the new Romanian Civil Procedural Code introduce new provisions regarding modernization of the arbitral procedure according to the technological development, disputes arbitrability, eligibility criteria for arbitrators, competent court to settle inciden...
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Povestire cu final aşteptat: o nouă reglementare a taxei percepute cu ocazia primei înmatriculări a vehiculelor, cu aceleaşi vicii
Numărul 3 Anul 2012
As far as the car registration taxes are concerned, it seems the Romanian Government never learns from the previous mistakes. Although all the past regulations concerning car registration taxes have been quashed by the Court of Justice and disregarded by national courts, a new regulation practically identical to the past ones has been enacted since 13 January 2012. Moreover, by Government Emergency Ordinance no. 1/2012, the discrimination has...
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Sistemul de control intern
Numărul 2 Anul 2012
According to Romanian National Bank Regulation No 18/2009 regarding the administration of credit institutions activity, the internal process of evaluation of the capital adequacy to risks and the prerequisites of outsourcing their activities as well as according to Basel Committee on Banking Supervision.Internal control is a continuous process, set up for providing a reasonable insurance that the performance objectives of the bank are m...
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Exigenţele evitării dublei impuneri cu privire la impozitele directe: paradigme globale şi metamorfoze europene
Numărul 2 Anul 2012
The first part of this article represents a general inquiry concerning double taxation and its avatars on the global market. First, it shows the mechanisms and phenomena which made double taxation a world-spread economical “evil” and the subtle ties which bind it to the concept – and reality – of tax competition. In this context, we present the historical genesis of double taxation – starting with its medieval roots – and indicate a taxonomic ...
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