Asocierea în participaţie – de la fiducia romană la struţo-cămila română…
Numărul 6 Anul 2020
With a history of about 125 years, the unincorporated partnership/joint venture has managed to come into prominence in the daily legal life as a usual, familiar presence, not raising significant problems (doctrinal and jurisprudential equally).A regulation more than compact – articles 251-256 of the Commercial Code – placed in Title VIII On companies and commercial associations, Chapter II On associations (after Chapter I On companies), S...
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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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Despre limitarea sau ridicarea dreptului de preferinţă al acţionarilor prin clauzele actului constitutiv
Numărul 5 Anul 2020
The pre-emption right asserted by Article 216 of the Company Law is an instrument that warrants the corporate balance, protecting the shareholders, in a transparent and predictable way, in the process of company’s share capital increase. Therefore, the limitation or removal of the pre-emption right through statutory clauses is forbidden and, during the increase of the share capital, is subjected to exceptional conditions. Violation of the pre...
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Reflecţii critice asupra unei practici judiciare neunitare privind aplicarea prevederilor legale ce guvernează dizolvarea și lichidarea simultană a societăţilor, (art. 235 din Legea nr. 31/1990)
Numărul 5 Anul 2020
If the associates of the limited liability company are in agreement regarding the allocation and liquidation of the assets of the company and if they warrant payment of company’s debts or provide for a settlement of receivables with the company’s creditors, the Company Law allows them to decide, concomitantly with the dissolution of the company, the means to liquidate the company and, by their unanimous vote, to decide upon distribution, betw...
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Denunţarea unilaterală a contractelor în noul Cod civil român. Impactul articolelor 1276-1277 asupra contractului de mandat și al celui de agenţie
Numărul 5 Anul 2020
Considering the legal provisions regarding the unilateral termination of contracts enshrined in the new Romanian Civil Code, we want to bring to attention the issue of the impact they generate on the mandate and agency contracts. The right of the parties to the mandate and agency contracts to terminate the agreement unilaterally has its legal basis primarily in the special legal provisions incidental to these contracts (art. 2030-2034, 2036-20...
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Armonizarea politicilor ajutorului de stat cu regimul subvenţiilor la export
Numărul 5 Anul 2020
The need to harmonize State aid policies with the export subsidy regime is described in this article, both in terms of the legal basis and the advantages and disadvantages produced by it, highlighted by examples from practice.
Keywords:
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Consideraţii privind protecţia investitorilor pe piaţa de capital din România
Numărul 5 Anul 2020
Stock markets are seen as a real barometer of economic development. According to this assumption, the reclassification of the Romanian stock market from Frontier to Emerging market is based on one hand, on the listing of significant issuers, on their liquidity, but on the other hand on the strengthening of the legal framework that governs the stock market. The recognition of the relevance of the stock market for the economy is linked to the hig...
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Impactul Deciziei ÎCCJ nr. 21/2020 asupra creanţelor fi scale pentru care dreptul organului fiscal de a stabili obligaţii fiscale s-a prescris
Numărul 4 Anul 2020
In interpreting of the provisions of the Old Fiscal Procedure Code, the Supreme Court ruled that the 5 year – prescription period is not calculated starting with 1st January of the year in which there is an obligation for taxpayers to fi le the tax return for this tax, as sometimes interpreted the fiscal body, but from 1st January of the year in which the basis for taxation of the profit tax was established.This article presents an analys...
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Jurisprudenţă comentată a C.N.S.C. Preţurile preluate copy paste de pe un site și justificarea preţului aparent neobișnuit de scăzut în achiziţiile publice
Numărul 4 Anul 2020
The Romanian National Council for Solving Complaints confirms that the mere submission of an e-mail without any identifi cation data does not account for a conclusive proof to justify an abnormally low tender. In a similar vein, a mere sworn statement from the bidder mentioning a discount received from the producer without any other proof should be disregarded by the contracting entity.Furthermore, if the producer in question even express...
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Metoda votului cumulativ, în reglementarea actuală a dreptului român al pieţei de capital
Numărul 4 Anul 2020
This study is dedicated to the examination from a normative, theoretical and practical perspective, of the cumulative voting method, method for electing the members of the management and supervision bodies of joint stock companies whose securities are traded on regulated markets, method initially established by GEO no. 28/2002 on securities, financial investment services and regulated markets and by Law no. 297/2004 on the capital market (LPC...
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