Articole din categoria: Numărul 4

Corespondenţa de afaceri
Numărul 4 Anul 2022
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.
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Despre obligația de motivare în dreptul fiscal (I)
Numărul 4 Anul 2021
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...
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Cadoul primit de fisc în pandemie: 687 de zile de prelungire a prescripției dreptului său de a stabili creanțe fiscale, precum și a dreptului său de a efectua executarea silită
Numărul 4 Anul 2021
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...
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Din serialul „Legea societăților nr. 31/1990” – un nou episod: Legea nr. 223/2020 privind simplificarea și debirocratizarea transferului de părți sociale și a vărsării capitalului social prin modificarea Legii societăților nr. 31/1990 (în România)
Numărul 4 Anul 2021
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...
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Despre economia digitală în Uniunea Europeană și evoluția dreptului antimonopol
Numărul 4 Anul 2021
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...
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Criptoactivele. Perspectivă teoretică, tehnică și normativă
Numărul 4 Anul 2021
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...
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Tehnici de negociere și argumentare
Numărul 4 Anul 2021
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...
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The real deal v. The paper deal: de la standarde la adaptarea contractelor
Numărul 4 Anul 2021
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...
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Metoda votului cumulativ, în reglementarea actuală a dreptului român al pieţei de capital
Numărul 4 Anul 2020
This study is dedicated to the examination from a normative, theoretical and practical perspective, of the cumulative voting method, method for electing the members of the management and supervision bodies of joint stock companies whose securities are traded on regulated markets, method initially established by GEO no. 28/2002 on securities, financial investment services and regulated markets and by Law no. 297/2004 on the capital market (LPC...
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De la inovaţie doctrinară la normativitate transnaţională. Consideraţii asupra litigiului Bremen și alţii contra Zapata Off-Shore Co.
Numărul 4 Anul 2020
The Bremen and others v. Zapata Off-Shore Co. case could be contemplated as a purely foreign trade case and not as international trade one. This article focuses on the idea that foreign trade and international trade are two different areas.Their interplay, if any, amounts to another idea; that is to sustain that the Bremen and others v. Zapata Off-Shore Co. case can be regarded as a particular stance of the transnationa...
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