The right of any person to invoke the illegality of an administrative or fiscal act is clearly stipulated in art. 4 parag. 1 of Law no. 554/2004. However, some authors and, moreover, the Romanian High Court of Cassation and Justice have imposed a series of admissibility conditions in order for this right to be allowed. Some consider that the illegality of such acts can only be accepted as a defence when invoked within the one year term, stipu...

With regard to the law applicable to the legal person, the new Civil Code sets out a new regulation, partly taking over the former dispositions of Law no. 105/1992 establishing a regulatory framework for private international law relations. Thus, Section 2 – in Book VII of the new Civil Code, Dispositions of private international law, in the special part on the Conflict of Laws, Chapter I Persons – deals with the law applicable to legal ...