Hardly made public, the legislative measures during the COVID 19 pandemic that changed the course of tax prescriptions have significant implications for thetaxpayer, the one who benefits from the effects of the prescription. Thus, the fiscal prescription, having the nature of an extinctive prescription, releases the taxpayer from the fiscal responsibility. Following the measures we will talk about in this article, the release does not com...

The title of the present article seems to suggest a happy ending for the new episode of the series that has been preoccupying the business environment for a long time due to the pleasant resonance that two terms produce in the reader’s mind: „simplification” and „debureaucratization”. Furthermore, noting to whom the two terms apply: to the „transfer of shares” and to the „payment of the share capital”, it could be said that the fans of our seri...

Considering the technological evolution in the European space, the interaction between this sector and antitrust became relevant. Therefore, the article tackles concepts of a digital economy, like online platforms their structure, the economic relevance and last but not least, relevance for the antitrust law. At the same time, the article addresses the reaction of the European Commission to the evolution of the digital economy, not only at, bot...

The study is dedicated to the examination from a normative, theoretical and technical perspective of crypto-assets. Keywords: crypto-asset, cryptocurrency, token, security token, utility token, asset referenced token, ele...

This article focuses on the right to petition. The paper also analyses the limits of the petitioner’s rights, as well as the legal procedures that must be followed when citizens are acting in order to solve a personal issue related to public authorities.The public authorities have to adapt their internal procedures to the new challenges imposed by the technology, so that the relationship “citizen-public authority” become a win-win colla...

We speak of Artificial Intelligence with reference to the ability of a machine to reproduce typically human intellectual functions. In this particular field, enormous progress has been made in recent years, leading to the creation of more and more human-like-machine. This circumstances is not without legal consequences: how to behave in the event that an action of a machine equipped with Artificial Intelligence leads to the occurrence of a cri...

We have been taught to assess international law as being the exclusive ’product’ of the nation-States. In the 21st century, international law became the ‘product’ of the private actors also. At least in the area of commercial life, the concept of ‘transnational law’ encourages such private actors to issue specific rules applicable beyond and not between the territories of the nations-States. The idea of legal pluralism nourishes the identity ...

The study aims to address an issue that is specifi cally related to the Romanian private international law, being borderline regulated by EU law regarding de jure recognition of judgements passed in another member state, and also the issue of acknowledging by means of a judicial procedure the inexistence of a case for the refusal to recognise such a judgement. To this end, the study offers possible remedies for the Romanian national judge to ...

The popularity of the factoring means that the atypical contract can no longer be called just a marginal financial service, but a significant element of the short-term financing instruments.It can be compared to several types of regulated contracts or can be considered as related legal institution: sale, lending, forfeting, but first of all, it’s separation from the debt assignment agreements is the most relevant.The factoring cont...

Whenever a prosecutor decides not to prosecute an offence on the reason that it has not been committed with the guilt specifi ed by law, the judicial body should carefully examine the author’s subjective position and the factual elements on which this position is construed. In this article I will discuss the merits of such a solution in a case of a crime of falsifying private documents, from a real-life caselaw, in which both the prosecutor a...