The following paper analyses the provision of article 11 form of OECD and UN Model Conventions. Article 11 is used in both Model Conventions in order to regulate the taxation of interest incomes derived from cross-border relations. In the same time, the reader shall be informed on the way Romania has understood to regulate the taxation of the interest incomes within the double taxation convention it became party to. After more than 75 years of...

The article approaches the impact of the general principles of European law on tax matters starting with the origin of this notion in the case law of European Court of Justice; the article also analyses the content and classification of general principles with focus on the most important of these that can be applicable on tax matters. Furthermore, the author’s personal comments on the application of these principles by national courts in...

To shelter the creditors from the acts concluded by the debtor in their fraud, the law opens them the path of a special action, the Paulian action, by which the creditors can attack in justice the vilain acts concluded by the debtor with the defendant third party, requesting the competent court of law to declare them as inopposable in the relations with them allowing them to avoid the consequences of fraud.The creditor cannot prevent th...

The coming into force of the new Romanian Civil Procedure Code, on February 15th 2013, has resulted in new rules on the civil trial with a foreign element, repealing the last remaining articles of Law no. 105/1992. This paper is the fourth of a series which aims to provide a general analisys of the new legal provisions, correlating them with the former regulation and relevant jurisprudence, as well as the European legislation with which it mi...