The paper addresses the legal challenges generated by the new configuration of the digital economy, in general, and in the European Union, in particular. The exponential development of digital services and the fabulous revenues thus generated raised the interest of governments to establish a rigorous tax treatment for these revenues, respecting the imperatives imposed by the principle of fair taxation but also to satisfy the rigors of budget ba...

A far-seeing creditor will try to avoid even from the outset the consequences of the insolvability of his debtor and of equality with the other co-creditors. In order to achieve this goal, the creditor will proceed to the establishment of some guarantees that will guarantee the recovery of his receivable.The prospect of their debtor’s insolvency makes some creditors even more diligent, in order to ensure themselves a favorable position in...

In the case that a fidejussor of the insolvent debtor files an application for registration of the receivable in the creditor table, he can only be registered with the paid part of the debtor’s claim. The fi dejussor who does not pay anything of the receivable for which he guaranteed cannot be registered in the table of receivables even with a conditional claim, and even less just simply, otherwise the result will be an artificial increase of ...

The paper analyze the case of two joint stock companies, issuers of bonds listed on the AERO market administered by the Bucharest Stock Exchange, which entered insolvency in the last two years, a period calculated by reference to this study. Given that this market is a public one, we underline that the companies issuing bonds listed on the Bucharest Stock Exchange, which requested the court to open the insolvency procedure, with the consequenc...

The paper is based on a practical case and refers to the determination of the tax residence of individuals in situations of cross-border mobility. It is not a question of resolving a double/multiple residence conflict, but of establishing the state of residence for the purpose of determining the applicable double taxation convention, the rules for allocating the power to tax and the method of avoiding double taxation. Such situations are increa...

The concepts of „territoriality” and „extraterritoriality” are considered by scholars as being key-concepts of the transnational law. This article aims to point out how the relationship between the elements of this sui generis couple (territoriality and extraterritoriality, my note) works. The said couple and its way of functioning once were among the most debated issues in the area of international law and conflict of laws altogether, and the ...

State aid is considered an anti-competitive practice requiring legislative intervention and sanctioning according to Article 107 of the Treaty on the Functioning of the European Union. This paper details the exceptions and conditions under which state aid may be considered compatible with the internal market, as well as the role of national and European authorities in evaluating them.Within a case analysis, the authors explore Decision (...

Technological evolution has brought significant changes to the consumer credit market, both with reference to supply and demand, as well as innovative credit products, especially in the online environment, the evolution of consumer behaviour and preferences, with reference to cross-border credits. The new context generated legal uncertainty for consumers regarding the application of the provisions of Directive (EC) 2008/48, and therefore it wa...

The middle path is neither the fastest nor the most well-trodden. In modern times, are highly sought after the shortcuts and the most efficient means of achieving results with minimal effort. These aspirations are present in a multitude of fields and are also common among those striving to master the art of oratory. However, between the stage of a novice and that of a master lies a period of accumulation and practice, which, despite ...

Entry into force of O. U. G. no. 58/2022 led, through an atypical technique of amending some norms of the Code of Civil Procedure, to the accreditation of an unusual solution in the enforcement legislation, but also in the procedurallegislation in general.There has appeared a type of enforcement appeal subject to the imprescriptibility period, which, both in relation to the traditionally established nature of the time limits for exe...