Articole din categoria: Anul 2023

Despre puterea de imixtiune a autorităților fiscale în clauzele contractuale
Numărul 4 Anul 2023
Frequently, in order to obtain tax results (amounts to be collected to the budget), tax auditors act as interpreters of the agreements concluded between the audited taxpayer and its trading partners. This paper attempts to analyze such situations and to identify the criteria for such interference, as well as its limitations. ...
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Transmiterea părților sociale dobândite în timpul căsătoriei: soțul asociat vs soțul neasociat
Numărul 4 Anul 2023
The current regulation enshrines the possibility of spouses to use the common assets as a contribution to the setting up of a company or for the acquirement of shareholdings in existing companies and outlines the legal regime of shares and corporate rights thus acquired. If the conditions for the use of common assets seem to be quite clear, the same cannot be said about the requirements imposed for the alienation of the shareholdings thus acqu...
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Aspecte practice privind încheierea și comunicarea contractelor de asistență juridică (și, nu numai…) prin mijloace electronice
Numărul 4 Anul 2023
The legal assistance contract concluded between the lawyer and the client benefits from a special legal regime, expressly regulated, which contains its form and substance conditions, the content and variables of the binding legal relationship, as well as the conduct framework of the parties in view of the birth, modification and termination of this legal relationship.This paper analyzes the topic of concluding assistance or legal represe...
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Reflecții pe marginea unei decizii preliminare – hotărârea Curții de Justiție a Uniunii Europene pronunțată în cauza C‑182/20
Numărul 4 Anul 2023
Even though by the decision handed down on June 3, 2021 in case no. C‑182/20, the Court of Justice of the European Union solved the issue of adjusting the value‑added tax in the case of debtors in bankruptcy, in practice there may be difficulties in delimiting the scope of applicability of the decision issued by the European court, both regarding the issue of right of deducting VAT related to taxable operations prior to entering the bankruptcy...
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Transmiterea datelor medicale ale persoanei decedate către terți, rude sau asigurători
The transmission of medical data of deceased persons is inter alia a processing of personal data and is excluded, as a general rule, from the applicability and protection of the General Data Protection Regulation. National legislation in Romania is not sufficiently satisfactory to allow such a transmission of data, in relation to the requests existing in practice and the interests of various entities, including insurance companies, to obtain su...
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Noile criterii de individualizare a cuantumului zilei amendă în cazul persoanelor juridice ca urmare a modificării Codului penal prin Legea nr. 214/2023
Numărul 4 Anul 2023
Following the decision of the Constitutional Court no. 708/2021 the Law no. 214/2023, has provided the criteria for determining the amount of a day‑fine.In the content of the article, the criteria established by the legislator are analyzed, on the one hand, in the case of legal persons that have the obligation to prepare annual financial statements or, as the case may be, in annual accounting reports (total income and total assets), and,...
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Pasivitatea creditorului în ipoteza cumulului penalităților convenționale cu executarea în natură a obligației principale neconformă în ceea ce privește timpul sau locul executării
Numărul 4 Anul 2023
This article aims to analyze especially the correlation between the final thesis of art. 1539 Civil Code and the provisions of art. 13. At first sight, it could be argued that in this situation silence is equivalent to consent, claiming that the creditor waives the right to request the penal clause or that through the text of the law in question the legislator instituted a legal obligation on his part in the sense of he does not remain passive...
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Cine controlează faptele va controla și soluția judiciară
Numărul 4 Anul 2023
In the process of persuasion reasoning and emotions are particularly emphasized in order to apply some techniques designed to attract the judge’s attention and convince him of the legitimacy of the thesis. However, the judge’s requirement is much simpler and was expressed bluntly by the dictum enshrined in Roman law: „Da mihi factum, dabo tibi jus” („Give me the facts and I will give you the legal solution”). Even though the diligent...
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Opinia disidentă în spaţiul juridic românesc
Numărul 3 Anul 2023
This article depicts a brief analysis of the main aspects of dissenting opinions in the Romanian judicial realms. The research focuses on addressing the dissenting opinion’s definition, the forms under which it can be identified in the national legislation, the causes that generate it, for and against arguments and last but not least, the means for expressing it.
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Rolul judecătorului în aflarea adevărului în procesul civil și cel penal
Numărul 3 Anul 2023
The role of the judge is currently viewed with a certain degree of skepticism by society in general, especially due to the procrastination of judicial disputes brought to trial, but few litigants are aware of the judge’s work behind the scene.This is precisely the reason why we have chosen to treat in three distinct levels what characterizes the role of a judge in a pending trial, choosing to treat both from a doctrinal and jurisprudenti...
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