The situation of the minor child from previous marriages generates confusion regarding the persons who are entitled to the personal deduction when the parent the child lives with remarries.This confusion is generated by a difference of vision between the provisions of the Methodological Norms for the application of the Tax Code, on the one hand, and the provisions of the Tax Code and the Civil Code, on the other.This study is an a...

Currently, by the provisions of Law no. 31/1990 regarding the companies, it was expressly enshrined the possibility of forced valorisation of the social parts both within a procedure provided by the Code of civil procedure and during an insolvency procedure. In this favorable legislative context, whether or not we agree with the current legislative vision, we proposed to find out whether, from the perspective of the potential adjudicator (cred...

Viewed broadly, business law encompasses the rules of law that characterize the entire activity of the commercial entity, starting from regulating its status as a subject of law and up to the norms that establish the legal framework for the conduct of its entire activity.The state-taxpayer relationship falls within the scope of the rules of fiscal law, both regarding the rules of material law and the rules of procedural law. In the conte...

A contracting authority has the freedom to externalise the provision of a service or the provide it internally by using their own resources in order to pursue public policy objectives. However, when doing so a contracting autority must comply with the free movement of goods, the freedom of establisment and the freedom to provide services as regulated by TFUE as well as the principles deriving therefrom, such as equal treatment, non-discrimina...

The purpose of this study is to prospect and evaluate the possible legal implications and effects on the activity of joint stock companies and limited partnerships on shares that have issued shares to the bearer, according to the Companies Law no. 31/1990, after the provisions of Law no. 129/2019 enter into force, with special reference to the transitional provisions established by art. 61 of that law. ...

The request for the termination of the abusive clauses in the credit agreements is imprescriptible, being subject to the regime of absolute nullity, since it penalizes violation of norms of public order. The application for the restitution of benefits provided under the canceled clauses, whether it is formulated together or separately from the main application, has a distinct prescriptible regime. As the object of the requested benefits is rep...

The right of access is placed at top of the rights of the person concerned. This situation results in greater accountability of the operator or the person empowered by the operator as well as the data protection officer. Keywords:

As of May 25, 2018, there have been numerous debates on the basis of Regulation (EU) 679/2016 on the protection of personal data („the Regulation”), focusing in particular on those personal data processing that are carried out in the context of the deployment business activities in departments such as HR, marketing, or sales.Very little has been said about data processing in the context of the implementation of physical security measures...

The General Data Protection Regulation (GDPR) has led, through its entry into force, to concentrating energies for the study of privacy, in particular data protection, as fundamental human rights. The center of interest has been and is marked by the limits of sanctions, but these sanctions are aimed at failing to respect the rights of the data subject, as the natural person is the main subject of the Regulation. The interest in the novelty of ...

Being the reflection of mixed operations, banking contracts involve a number of peculiarities. In the present study, we aimed to highlight the particularities of banking contracts, especially as regards the admissibility of court intervention to remedy the nullity of unfair terms in credit agreements.The court which has established the unfairness of a clause in a consumer credit agreement is required to remove it application by default. ...