Cross-border business needs conceptualization. One of the Schools of Transnational Commercial Law that responded to this need constitutes the object of this academic analysis. The international harmonization of commercial law is closely related to the ideas spread by the school under discussion. International instruments of harmonization are plural and diverse in nature, as are the academic approaches to these instruments. This article fully ...

Correspondence has a central place regardless of the field in which we carry out our professional activity. Being a means of written communication, it must obey some generally known rules. Additionally, however, business correspondence is characterised by specific elements whose knowledge and application can make the difference between success and failure. We will dwell on them in the present material.

The right of the shareholders to withdraw from a joint stock company, in the event of a decision of the general meeting of the shareholders activating the procedure regulated by art. 134 of the Law no. 31/1990, with the consequence that the shareholder who disagreed with such a decision has received from the company the value of the shares in possession, at a value determined by an expert according to the legal procedure, is not conditional upo...

Considering the technological evolution in the European space, the interaction between this sector and antitrust became relevant. Therefore, the article tackles concepts of a digital economy, like online platforms their structure, the economic relevance and last but not least, relevance for the antitrust law. At the same time, the article addresses the reaction of the European Commission to the evolution of the digital economy, not only at, bot...

The study is dedicated to the examination from a normative, theoretical and technical perspective of crypto-assets. Keywords: crypto-asset, cryptocurrency, token, security token, utility token, asset referenced token, ele...

As legal professionals or as mere speakers, we will often find ourselves in situations that require either neutrality or the best possible resolution of conflicts. Moving away from the paradigm of the verbal duel meant to leave only one person standing, the negotiation and argumentation techniques accentuate the empathy and the desire to obtain mutual gain. Their knowledge and application translates into harmonious communication and results con...

This text is the result of the reviews of the following publications: Stewart Macaulay, Non-Contractual Relations in Business: A Preliminary Study, American Sociological Review, vol. 28, nr. 1, 1963; Stewart Macaulay, The Impact of Contract Law on the Economy: Less Than Meets the Eye?, Conference on Law and Modernization, Peru, 1994; Stewart Macaulay, The Real and the Paper Deal: Empirical Pictures of Relationships, Complexity and the Urge fo...

The statement of reasons within the administrative tax decisions issued upon the conclusion of a tax audit, but also in the administrative procedure of reviewing the tax appeals continues to represent an aspiration. This paper is an essay to highlight that the achievement of an appropriate state of reasons in the field of the administrative tax decisions needs both legislative interventions, consisting especially in the amendment of the secon...

Hardly made public, the legislative measures during the COVID 19 pandemic that changed the course of tax prescriptions have significant implications for thetaxpayer, the one who benefits from the effects of the prescription. Thus, the fiscal prescription, having the nature of an extinctive prescription, releases the taxpayer from the fiscal responsibility. Following the measures we will talk about in this article, the release does not com...

The title of the present article seems to suggest a happy ending for the new episode of the series that has been preoccupying the business environment for a long time due to the pleasant resonance that two terms produce in the reader’s mind: „simplification” and „debureaucratization”. Furthermore, noting to whom the two terms apply: to the „transfer of shares” and to the „payment of the share capital”, it could be said that the fans of our seri...