Given the constant growth of international commerce, by concluding commercial relations by professionals, as well as nonprofessionals, it is highly important for the legislation to keep up with the market evolution, with the undeniable realities of living in a society that is geared towards consumption and internationalization and that is governed by technological advancements.National legislations, as well as international legislations ...

The present study aims to identify in the practice of the courts a series of objective elements in committing VAT fraud, which have relevance on proving guilt, a condition of fiscal liability. Starting from the jurisprudence of the Court of Justice of the European Union, we will approach the „test of knowledge” by the economic agent of the involvement of his operation in a tax fraud from the perspective of domestic law. The „knew or shoul...

The lease is one of the most important and frequent legal operations that we find in the Romanian trade. However, the legislature did not consider it necessary to establish this legal operation within the contracts regulated by the new Civil Code.The direct action of the user is expressly regulated by art. 12 of O.G. 51/1997, but, unfortunately, we find only a few doctrinal points regarding this legal mechanism.In this re...

As the current society increasingly relies on digital means in the conduct of social relations, the need to proove them before a court can impose new tasks on the judge in exercising his active role in establishing the judicial truth. The paper shall seek to identify a set of good practices in the management of digital evidence to ensure that the rights of the parties are respected while at the same time determining the extent of the rights su...

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...

The present study extracts from multiple romanian and foreign judicial decisions a series of jurisprudential rules concerning the sanctions applicable to the deposition given by the witness in his own cause: according to the principle nemo tenetur se detegere the deposition cannot be used. The sanction is determined by the functionality of the deposision as an incriminating evidence. The violation of the said principle by the obtaini...

In most business areas, economic dynamics has generated the need to standardize contracts, with professionals currently using industry-specific market clauses in their fields.Firstly, a literal analysis of art. 1203 Romanian Civil code concludes that as long as a standard clause is at the expense of the other party or in favor of the proposer, that clause can be qualified as an unusual clause.Secondly, a teleological interpretation ...

The paper briefly presents an analysis of the CJEU’s decision in Case C-542/16 that refers to the mediation of unit-link life insurance. There are discussed the main facts envisaged by the court, the reasoning of the court and the impact of the outcome of the decision for the insurance mediation activity. In brief, the CJEU ruled that the insurance mediation does not consist only in proposing insurance agreements, but also in undertaking step...

The present article addresses the subject of collection of claims and abusive practices used by the entities having this object of activity, a subject that still does not generate sufficient interest in the academic literature in Romania. On the one hand, the article chronologically enumerates all draft law on debt collection and makes a juxtaposition of their declared goals with the solutions proposed by them in order to assess their degree o...