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...

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...

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 ...

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...