Viewed broadly, business law encompasses the rules of law that characterize the entire activity of the commercial entity, starting from regulating its status as a subject of law and up to the norms that establish the legal framework for the conduct of its entire activity.The state-taxpayer relationship falls within the scope of the rules of fiscal law, both regarding the rules of material law and the rules of procedural law. In the conte...

A contracting authority has the freedom to externalise the provision of a service or the provide it internally by using their own resources in order to pursue public policy objectives. However, when doing so a contracting autority must comply with the free movement of goods, the freedom of establisment and the freedom to provide services as regulated by TFUE as well as the principles deriving therefrom, such as equal treatment, non-discrimina...

The purpose of this study is to prospect and evaluate the possible legal implications and effects on the activity of joint stock companies and limited partnerships on shares that have issued shares to the bearer, according to the Companies Law no. 31/1990, after the provisions of Law no. 129/2019 enter into force, with special reference to the transitional provisions established by art. 61 of that law. ...

Mapping of personal data processing is one of the important technical activities that must be carried out in the case of certain personal data operators. However, the implementation of the General Data Protection Regulation has led to a number of problems, some of which are presented in the present paper.

It has been three years since the European Union’s General Data Protection Regulation (GDPR) came into force, one of the most debated and analysed piece of EU legislation. Throughout this period, and especially after its implementation, starting with 25 May 2018, mechanisms have been explored and still are being explored aimed at ensuring that a reasonable balance is struck between the need to respect the rights of European citizens, called dat...

It may be said that cinematography is the first new form of art in the industrial age. At the beginning, it was not included among the defined forms with the accepted notion (at that time) of „art”, considering that it did not fulfill many of the „sacred” attributes of art and was outside the romantic vision of the artistic creation, a vision according to which an art work is characterized by authenticity and unrepeatability, being a unique c...

Pursuing legal professions may bring some risks, including the risk of prejudicing the others and thus triggering civil liability. Malpractice insurance in the legal field has been rapidly developed in recent years and has the role of covering the damage caused during or in connection with the legal acts or facts regarding the juridical professions, committed by authorized and active specialist in these professions.

Double taxation of income has generated and generates multiple problems among the taxpayers of the Member States, there being situations when for the same type of activity, a taxpayer owes tax on the territory of two or more Member States, creating a conflict of competence regarding the taxation of the taxpayer’s income. In order to regulate how these conflicts are resolved, Council Directive (EU) 2017/1852 of 10 October 2017 on tax disputes r...

Through this study we set out to proceed with the inventory and examination of some of the most relevant legislative interventions on Law no. 31/1990, decided by the Parliament by the two normative acts mentioned in the title. We also set out to identify and evaluate the impact that those legislative events may have on the establishment and functioning of the forms of companies envisaged by the legislature.

The particularities implied by the usage of drafts as an honouring instrument inside the documentary credit suggests that the bills of exhange law reports are found inside this mechanism in a simplified form, ment to primarily assure the payment instrument function, and only exceptional the function of a credit instrument. ...