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...

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...

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...

The present study takes into account the recent case law of EU courts and the practice of the Commission and of the Romanian Competition Council with regards to the concepts of party to the agreement and „facilitator” of the agreement, by puting forward arguments in the sense that for the responsability of an undertaking for its involvement in an anticompetitive agreement to be established it is not neccessary for the said undertaking to be a...

In the concern to define the acquittal behavior of the public notary – a provider of legal advice – the author insists on the prior obligation of investigation that the notary must fulfill before providing the required service; the rule is deduced from the general concept of legal guarantee that he (the notary) must offer; the rule is adapted accordingly to the procedures for authentication of sales and real estate mortgages; the task of verif...

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...