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...

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...

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...

The Bremen and others v. Zapata Off-Shore Co. case could be contemplated as a purely foreign trade case and not as international trade one. This article focuses on the idea that foreign trade and international trade are two different areas.Their interplay, if any, amounts to another idea; that is to sustain that the Bremen and others v. Zapata Off-Shore Co. case can be regarded as a particular stance of the transnationa...

The present study takes into account the recent case law of EU courts and the practice of the Commission and of the Romanian Competition Council with regards to the concepts of party to the agreement and „facilitator” of the agreement, by puting forward arguments in the sense that for the responsability of an undertaking for its involvement in an anticompetitive agreement to be established it is not neccessary for the said undertaking to be a...

Every law professor writing about law is a Mr. Teo. Keywords: selection, interpretation, canon, fracture.

There are many writing techniques but none is magical. I think the writing style is personal in the first place, and only thereafter it does become technical. There is, however, a common denominator in everything: enthusiasm, whether you are a writer every day or not.

Maybe it’s because of this that I write: to understand what I read. I noticed that you realise whether you understood something only after trying to explain it to someone else. Keywords: legal literature, legal practice, pl...

A quarter delight, three quarters effort, frustration, insatisfaction and self-cricism, inconvenience and sleepless nights. (…) A good text is like the outcome of succesful hunting, it requires long wait, with patience and perseverence. I understood that there is not just one angle from which to look at the world, nor defined landscapes, but just images glimpsed through a moving window. I understood that (…) the stories...

The purpose of a researcher should be to produce knowledge, and the personal merger between form and genuine content accurately indicates the place of an author within the professional community. Creating and using your own concepts and syntagmas are the defining step in this process and are what mark the identity of the scientific discourse. ...