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...

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...

The financial system has a key role to play in transforming the economy into a more efficient and sustainable one, by reorienting private capital towards sustainable investment and encouraging more transparency. The consideration of sustainability factors in the decision-making process and investment advisory process can realise superior benefits. This can increase the resilience of the real economy and the stability of the financial system. T...

The study bases the model of correct behavior of the consultant providing legal services – exonerating behavior of civil liability – on the idea of intellectual enterprise; it is argued that the contract for services regulations are common law in matters of legal advice; two specific professional obligations are deduced from this concept: the efficiency obligation to the legal act performed (proposed) and the obligation of loyal advice; the pr...