Several trial options lie ahead of both claimants and national judges, in ongoing fiscal litigations, in view of the determination of the VAT owing for the immovable property transactions carried out by natural persons in the boom years of 2005-2008. The fiscal prosecutions have suffered a serious setback with the publication of the ECJ decision from November 7th, 2013, in the joined Cases C‑249/12 Tulică and C‑250/12 Plavoșin

The article presents the issues that the current Code of Civil Procedure clarifies with regard to certain doctrinal and arbitral jurisprudence controversies, as well as the way of implementing some solutions of arbitral practice at the legislative level. Keywords:

The legality of the administrative, regulative or individual, acts, issued by the Financial Supervisory Authority for the organization of the working capital market are made using the administrative legal department procedures. The disproof of the sanctioned acts, issued by the Financial Supervisory Authority, will be analyzed by a specialized court, the Bucharest Court of Appeal, with the enforcements of the legal general provisions referring...

The article deals with some basic problems of the special regulation of the joint-stock companies active in the field of sports. A special and derogatory legal regime of these companies is justified. But the current regulation should be modernized, adapted to the current legal, economic and social conditions. Law on the one hand should support the establishment of these joint-stock companies, setting clear criteria and procedures, on the othe...

Regulations of unfair contractual terms and practices are a relatively new field in the relations between companies. However, its importance should not be overviewed considering the high potential risk arising from it. There are a number of legislative provisions granting to the unfair terms and practices between professionals its due importance.Both European and national regulations incline to regulate more profoundly the relations betw...

Community property regime affects both the setting up and the functioning of companies regulated by Law no. 31/1990, in case one of the spouses disposes of the indivisum estate, in order to acquire shares or stocks. Thus, the provisions of art. 349 of the Civil Code should be related to the specific regulations on companies.

The hereby article is meant to highlight and to accentuate the meaning given by the legislator to the provisions stipulated by art. 241 of the Capital Market Law, by comparing the limits of competence imposed on the executive management of a stock company, by reporting to the plenitude of competence belonging to the general meeting of shareholders, pursuing in the same time the interpretations given to this article, bearing a brief comparative...

This article represents the second part of a study aimed to provide an overview over the services and construction contractors’ liability under the Romanian Civil code. In this second part, the authors focused to the special provisions from the Romanian Civil code, applicable to construction contracts and also provided brief considerations with regard to the termination of the contractor agreements. Where the case, the special legislation has ...

Under the old Romanian Civil Code the assignement of rights and obligations and the possible substitution of a contractual party were not subject to any legal provisions holding globally the possibility of any contractual position transfer. Therefore, at the time, the scholar aproach was suggesting a divisional view – the dissolution of the contractual transfer concept in different suitable civil institutions ready to offer explain as for the...

The astreinte, derived from the Latin adstring is a process of constraint which, despite its character indirect, is very effective; it hits the debtor in his sensitive part, the portefeville, to the penalty is vast, although it is not without limits.The author reviews the evolution of the institution of penalty, judicial or conventional, limited to the comminatory measure „comminatory penalty”.