We approached this study, without claiming to be exhaustive, from the perspective of complying with accounting and tax rules, focusing on tax optimization of the profit invested in the acquisition of tangible fixed assets and also with the presentation of possible errors in accounting and tax treatment of these operations.In our opinion, although the text of the law has an unambiguous interpretation, due to the imperfection of ...

Electronic money is changing the process of transmitting monetary policy effects. Therefore, the macroeconomic implications of using this new type of currency is concerning the central banks around the world.This paper aims to summarize the main analyzes of this phenomenon. Theseanalyzes, conducted by the specialists of central banks and by academics, show that the erosion of the monetary base produced by technological advances in...

The most important event in the life of a joint stock company is the general meeting of shareholders, be it either ordinary or extraordinary, a meeting in which the shareholders establish, by vote, the direction of the development course of its activity. Traditionally, the expression of the vote in the general meeting was done within the organized framework of the meeting by expressing it directly or through a representative. The evolution of s...

The specific legislation on the protection of personal data provides operators with six grounds on which they can collect and process such data, and choosing the most appropriate one for each situation is not always an easy task. One of the six legal grounds is the consent of the data subject, and the manner in which it is regulated and private law habits could create the impression that consent is the „king” of the grounds for the processing...

Cookies have become an almost constant presence in the online environment. In such context, site operators need to pay particular attention to the use of such technology, especially from the perspective of the legislation concerning personal data protection in the electronic environment. This text aims at summarising the general legal requirements applicable to the use of cookies and to draw attention, without envisaging to comprehensively dea...

‘Transnational law and trade’ is one of the legal topics which are worth to be debated all over the world. In my paper I suggest some ways of addressing the present and future transnational situations. Past transnational situations may provide a methodological help in this respect.

Given that, amid the restrictive measures imposed by the pandemic coronavirus, economic activities are affected by the bottlenecks created, the European Commission has intervened through a series of measures to streamline the functioning of banking systems so that they can provide the necessary funding for sustaining business continuity and for consumer survival.To this end, the European Commission has adopted a Banking Package to help

In the age of the IT revolution, knowing is no longer enough. The essential premise of performance is the application of information (know how). The skills needed by legal professionals are no exception, and judicial oratory is the most important form of exposing and capitalizing on information. Eloquence is the nucleus around which revolve all the other elements of oratory before the court.

Hostile takeover is the takeover public offer made despite the opposition of the management of a company. The reasons for the hostility are, in general, the fear of the management of the target company that will be replaced after taking over.The hostility is expressed, formally, by recommending the management of thetarget company made to its shareholders to accept or not the takeover offer of the acquirer. The best solution to avoi...

The power of representation granted by a natural person to a legal person produces specific consequences in terms of substantive law. In civil procedural law, however, it is subject to significant limitations, given the strict rules provided by the Code of Civil Procedure. In the absence of a judgment pronounced by the High Court of Cassation and Justice in this matter, we deem that the limits of the representation of a legal person by another...