The proceedings before the Court of Justice of the European Union are characterised by the juridic multilingualism, the objective of which is to ensure the uniform interpretation and application of Union law, as well as to control the legality of acts of the Union institutions, bodies, offices and agencies. However, although viewed as a juridic and functional requirement, multilingualism also brings a series of complex difficulties and challen...

The particular nature and the development of Tax Law in recent years in Romania is raising certain questions when it comes to Tax Law’s relationship with other procedures. In this contribution, the author analysis a case that was decided both by an insolvency court and a tax court, with the consequence that the same tax decision was considered both ineffective and effective from a legal point of view. ...

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...

The article criticizes how the presumption of lawful acquisition of assets is often either applied inconsistently or overlooked in practice. While, in theory, this presumption provides essential safeguards to protect citizens in a democratic state from abuses of power, in practice, the burden of proof is frequently shifted onto individuals, requiring them to prove their innocence or the legal origin of their assets, despite their compliance wi...

The article criticizes how the presumption of lawful acquisition of assets is often either applied inconsistently or overlooked in practice. While, in theory, this presumption provides essential safeguards to protect citizens in a democratic state from abuses of power, in practice, the burden of proof is frequently shifted onto individuals, requiring them to prove their innocence or the legal origin of their assets, despite their compliance wi...

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...