Even though by the decision handed down on June 3, 2021 in case no. C‑182/20, the Court of Justice of the European Union solved the issue of adjusting the value‑added tax in the case of debtors in bankruptcy, in practice there may be difficulties in delimiting the scope of applicability of the decision issued by the European court, both regarding the issue of right of deducting VAT related to taxable operations prior to entering the bankruptcy...

The transmission of medical data of deceased persons is inter alia a processing of personal data and is excluded, as a general rule, from the applicability and protection of the General Data Protection Regulation. National legislation in Romania is not sufficiently satisfactory to allow such a transmission of data, in relation to the requests existing in practice and the interests of various entities, including insurance companies, to obtain su...

Following the decision of the Constitutional Court no. 708/2021 the Law no. 214/2023, has provided the criteria for determining the amount of a day‑fine.In the content of the article, the criteria established by the legislator are analyzed, on the one hand, in the case of legal persons that have the obligation to prepare annual financial statements or, as the case may be, in annual accounting reports (total income and total assets), and,...

This article aims to analyze especially the correlation between the final thesis of art. 1539 Civil Code and the provisions of art. 13. At first sight, it could be argued that in this situation silence is equivalent to consent, claiming that the creditor waives the right to request the penal clause or that through the text of the law in question the legislator instituted a legal obligation on his part in the sense of he does not remain passive...

In the process of persuasion reasoning and emotions are particularly emphasized in order to apply some techniques designed to attract the judge’s attention and convince him of the legitimacy of the thesis. However, the judge’s requirement is much simpler and was expressed bluntly by the dictum enshrined in Roman law: „Da mihi factum, dabo tibi jus” („Give me the facts and I will give you the legal solution”). Even though the diligent...

Frequently, in order to obtain tax results (amounts to be collected to the budget), tax auditors act as interpreters of the agreements concluded between the audited taxpayer and its trading partners. This paper attempts to analyze such situations and to identify the criteria for such interference, as well as its limitations. ...

The current regulation enshrines the possibility of spouses to use the common assets as a contribution to the setting up of a company or for the acquirement of shareholdings in existing companies and outlines the legal regime of shares and corporate rights thus acquired. If the conditions for the use of common assets seem to be quite clear, the same cannot be said about the requirements imposed for the alienation of the shareholdings thus acqu...

The legal assistance contract concluded between the lawyer and the client benefits from a special legal regime, expressly regulated, which contains its form and substance conditions, the content and variables of the binding legal relationship, as well as the conduct framework of the parties in view of the birth, modification and termination of this legal relationship.This paper analyzes the topic of concluding assistance or legal represe...

The employment contract defines one’s own identity also through the appeal to the duration of the conventional relationship, which, in the typical form, remains undefined because the worker’s stability is subsumed as a priority to the protective purpose that underpins the labor legislation. The time factor involves the intersection with external events or arising from the will of the parties, which affect the employment relationship, leading to...

The arbitrability of the corporate litigations is, in principle, possible, especially after passing the new Civil Procedure Code (Article 542), which eliminated the condition of the pecuniary nature of the dispute. Norm of Article 63 of Companies Law no. 31/1990 does not establish an exclusive competence of the courts of law but a material and territorial one within their general competence. In addition, Article 132 paragraph (2) and following ...