According to the law, misuse of grant European Union funds offence consists in the misapplication of such funds for purposes other than those for which they were granted. In the analysed provizions it is also criminalised the intentional act through wich, without compliance with the legal provisions it was obtained a benefit which had as effect the illegal reduction of the resources of the general budget of the European Union or of the budget...

This series of three articles, in three parts, analyses the issue of tax evasion, regulated by Law no. 241/2005 regarding the prevention and fighting tax evasion.This third (and last) part analysis the article that incriminates various forms of the proper tax evasion, respectively Article 9. Analyses also Articles 10 and 11, that applies to all criminal forms regulated by this piece of legislation.

The aim of this study refers to the identification and the classification of the historical monuments transfer and mostly to its legal framework specificity. We also tried to emphasize and criticize the Romanian state right of preemption, regarding the historical monuments, in case the owners express their intent of selling them. ...

The new Law on pre-insolvency and insolvency procedures, after settling the predicament in a special manner of liquidation of the debtor’s assets in bankruptcy, including by selling assets, offers a final solution for valuing the debtor’s patrimonial assets, using the provisions of the Civil Procedure Code, in order to sell by public auction the assets of the debtor. The disclosure of the purpose of the reference standard and of the compatibi...

The author aims to answer this question by analyzing a case study, namely the conditions in which Romania can be considered by other member states as a tax haven, and under what conditions Romania may consider other Member States as tax havens. In this regard, the author has analyzed the differences between the criteria that characterize a tax haven, preferential tax regimes and offshore financial centers, based on documents published by the E...

By the present article, which is part of the author’s doctoral research on tax abuse we will try to undertake an endeavour for identifying and analyzing the general legal framework on abuse of taxpayer Romanian tax. In this respect, in its first part, we present and detail (I.) the law principles underlying the incrimination of Romanian taxpayer’s fiscal abuse, and in the second part we will pay attention to these principles in Romanian tax la...

In a natural order of things, specialized legislators should not generate conflicts of special rules. But sometimes conflicts occur. In the following we will try to x-ray such a conflict arisen between a special provision of the Fiscal Procedure Code and of the law on insolvency proceedings.

According to present law, illegally obtaining European Union funds crime consists in using or presenting of false, incorrect or incomplete statements or documents in bad-faith, if this has as effect the misappropriation of funds of European Union or budgets managed by, or on behalf of the European Union. This could also be committed by knowingly failing to present the data required by law, if this has as effect the misappropriation of those fu...

This series of three articles, in three parts, analyses the issue of tax evasion, regulated by Law no. 241/2005 regarding the prevention and fighting tax evasion.This second part consists in commentary, article by article, of the crimes connected to the tax evasion, respectively Articles 3 – 8: reconstituting the accounting documents destroyed, refusal to present the legal documents and assets, physical barring the competent ...

This study of juridical practice attempts to present to the practitioners which are the difficulties faced in Romania by the exequatur of foreign arbitral awards, and which are most often caused by pathological arbitration clauses or incomplete arbitration clauses. Key...