Articole din categoria: Numărul 11

Consideraţii privind răspunderea civilă delictuală în domeniul bursier cu privire la fapte ilicite ce ţin de nerespectarea regimului informaţional
Numărul 11 Anul 2013
Tort liability in the capital markets field for failure to comply with the transparency obligations set out in regulations is currently a mostly theoretical topic of research as cases involving such liability are not brought to court because of various reasons, one of which being the lack of clarity and efficiency of the Romanian legislation in this field. Although failure to comply with the transparency obligations is not a rare occurrence o...
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Articolul 11 din Convenţiile Model OCDE şi ONU
Numărul 11 Anul 2013
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...
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Impactul principiilor generale ale dreptului comunitar asupra materiei fiscale
Numărul 11 Anul 2013
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...
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Câteva consideraţii cu privire la acţiunea pauliană. Privire specială asupra domeniului de aplicare în reglementarea Codului civil (Legea nr. 287/2009)
Numărul 11 Anul 2013
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...
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