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 ...

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...

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...

In interpreting of the provisions of the Old Fiscal Procedure Code, the Supreme Court ruled that the 5 year – prescription period is not calculated starting with 1st January of the year in which there is an obligation for taxpayers to fi le the tax return for this tax, as sometimes interpreted the fiscal body, but from 1st January of the year in which the basis for taxation of the profit tax was established.This article presents an analys...

The Romanian National Council for Solving Complaints confirms that the mere submission of an e-mail without any identifi cation data does not account for a conclusive proof to justify an abnormally low tender. In a similar vein, a mere sworn statement from the bidder mentioning a discount received from the producer without any other proof should be disregarded by the contracting entity.Furthermore, if the producer in question even express...