By its very function and training, the notary is a man of legal „express”, of explicit formulations. (…) A seeker of the causal relation, who will never be able to detach from it. Although abstraction could help him, he ignores it, and prefers to look, confused, for the validity of the causal relation underlying the document he is drafting. He is easily afraid and take exaggerate precautions. His anatomy impedes creativity, so he prefers well...

The texts I write (and, in general, the texts that are written in law) are of two kinds: “negotiable” texts and texts “of adhesion”. (…) The texts written for “negotiation” have a different content from that which would have resulted if those texts had been written “for adhesion”. (…) Whoever the reader is, I examine the result of the agreement I propose to reach in terms of “degree of consensus”, not in terms of “assenting to an op...

The addressees of what I write, the information about them, about their expectations are decisive. The language, the tone, the modality of expressing the information depend all upon the addressees, more precisely upon what I know or I think I know about them. Keywords:...

The contract becomes a group work, reflecting the agreement reached by theparties. Sometimes this compromise, as well as the hurry in the negotiation of some provision before signing, result in imperfect formulations, whose future interpretation might trigger potential disputes. But these situations are specific to the dynamics of the transactions, in which, many times, the pressure to reach an agreement, after many tens of hours of neg...

Every law professor writing about law is a Mr. Teo. Keywords: selection, interpretation, canon, fracture.

There are many writing techniques but none is magical. I think the writing style is personal in the first place, and only thereafter it does become technical. There is, however, a common denominator in everything: enthusiasm, whether you are a writer every day or not.

Maybe it’s because of this that I write: to understand what I read. I noticed that you realise whether you understood something only after trying to explain it to someone else. Keywords: legal literature, legal practice, pl...

Pursuing legal professions may bring some risks, including the risk of prejudicing the others and thus triggering civil liability. Malpractice insurance in the legal field has been rapidly developed in recent years and has the role of covering the damage caused during or in connection with the legal acts or facts regarding the juridical professions, committed by authorized and active specialist in these professions.

Double taxation of income has generated and generates multiple problems among the taxpayers of the Member States, there being situations when for the same type of activity, a taxpayer owes tax on the territory of two or more Member States, creating a conflict of competence regarding the taxation of the taxpayer’s income. In order to regulate how these conflicts are resolved, Council Directive (EU) 2017/1852 of 10 October 2017 on tax disputes r...

Through this study we set out to proceed with the inventory and examination of some of the most relevant legislative interventions on Law no. 31/1990, decided by the Parliament by the two normative acts mentioned in the title. We also set out to identify and evaluate the impact that those legislative events may have on the establishment and functioning of the forms of companies envisaged by the legislature.