Executarea silită a părţilor sociale. Scurte consideraţii
Numărul 11 Anul 2016
The survey examines the shares enforcement procedure, the rules and restrictions resulted from the observance of the legal status of these securities.
Keywords:
shares, enforcement, public tender, affectio societatis
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Impozitarea nerezidenților în Noul Cod fiscal: Treaty override?
Numărul 11 Anul 2016
This paper deals with the relationship between the double tax treaties and the methodological rules for the application of Fiscal Code with a focus on the ”net of tax contractual” provisions which are frequently used in the agreements concluded with non-residents. In our view, the provisions from the methodological rules which prevent the application of double tax treaties when the tax is borne by the Romanian income payer override the treaty...
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Fiducia. Analiza definiţiei legale. Genul proxim
Numărul 11 Anul 2016
The usual definition of a concept is carried out by indicating the genus proximum (genus proximum is the reference point, the closest in meaning to the notion that is defined) and differentia specifica (characteristic feature of the concept that distinguishes it from other concepts contained in genus proximum). In the following we tried to capture the genus proximum – trust. In a future study we will aproach t...
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Proprietatea periodică – o nouă modalitate a dreptului de proprietate?
Numărul 11 Anul 2016
In 70’-80’s timeshare was a legal innovation followed by Western Europe which in the present times sparks no more interest. However, the Romanian legislator wanted to give it a legislative regulation in order to clarify the legal nature of the right. This regulation lacks no criticism, so in this study we have analyzed from several points of view the nature of the right as well as the assumption of inconsistencies between the law and Constitut...
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Fighting Online Copyright Infringements: A Neutral Role for Internet Access Providers?
Numărul 11 Anul 2016
In the digital age, almost unlimited copies of copyright protected material can be made by millions of people at the same time, and in many cases this is done anonymously. Under such circumstances, right holders are becoming more interested in looking to the gatekeepers of the information available on the Internet (the Internet Access Providers that is) rather than individual users in an attempt to put an end to online copyright infringement....
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Consideraţii cu privire la oportunitatea reglementării dreptului societar prin directive. O perspectivă românească
Numărul 11 Anul 2015
This article describes the possibility of regulating corporate law using European Union directives. Issues such as legal basis of those acts, appropriateness and the effects of the directives in the Member States system of law are discussed. Various examples from the Romanian law are also presented.
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Modalități și motivații ale tehnicii “piercing the corporate veil”
Numărul 11 Anul 2015
Lately, the Romanian legal authors discuss quite a lot about the legal technique by which the assett partition realized by means of creating a separate legal person is canceled. Recent legislation has been issued containing explicit general norms to this effect. But beyond the single label ”piercing the corporate veil”, American and European case-law established several modalities of this technique, each one adapted to a different objective pu...
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Retragerea acționarilor. Studiu de drept comparat
Numărul 11 Anul 2015
This article discusses legal exit rights as a minority shareholder protection in Romania, France and the United States, as countries representatives of weak, average and respectively strong capital markets, with varying levels of shareholder activism and litigation (low, normal and respectively high). Legal exit rights are instances where the law provides that a shareholder has a withdrawal right, generally at a fair price to be paid by the co...
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Grupurile de societăţi din perspectiva practicii judecătorești
Numărul 11 Anul 2015
In this paper we aim to analyze how the domestic courts have examined the issues related to groups of companies within the judicial actions submitted to them. The analysis shall reflect how the groups of companies are treated from conceptual and terminological point of view, if there is an interest of the group recognized apart from the interest of the group companies and whether the mere fact of their belonging to the group generates certain ...
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Consideraţii privind exercitarea libertăţii de stabilire a societăţilor furnizoare de servicii mass-media audiovizuale în UE
Numărul 11 Anul 2015
Companies providing services in the field of audiovisual media find themselves in a special situation as far as freedom of establishment is concerned. This situation is based on two reasons: on one hand, as any trade company, companies providing services in the field of audiovisual media enjoy fundamental liberties as comprised in the articles of the Treaty on the Functioning of the European Union, but, on the other hand, due to their specific...
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