Law no. 85/2014 on insolvency proceedings regulates, in addition to the judicial reorganization procedure, the bankruptcy procedure, which applies in cases expressly provided by law, being the final solution through which creditors can satisfy their claims. Keywords:

The class action had undergone an extremely sinuous and complicated historical evolution. With origins that go back to XIIth century Medieval English Law, it has been subjected countless times to reforms and reconfigurations in order to adapt it to the needs of a certain era. Initially build as an instrument for the strong and few in their fight with the many and weak, the class action had transformed into a useful and efficient instrument for...

Our research aims to go forward with the legal analysis of the issue regarding the civil liability for professional malpractice, more precisely, identifying special coordinates on which this liability lies. If in the first part we have identified the main obligations of the professional, the second part is intended for special obligations. These kind of obligations are found about all categories of professionals and works as a genuine protect...

The preliminary ruling references made by Romanian courts or the refusal to make a reference are elements of the judicial relationship between the national courts and the Court of Justice of the European Union, according to art. 267 TFEU. The article analyses the reference for a preliminary ruling made by the Court of Appeal from Cluj (C-201/14, Bara and Others). The purpose of this article is to highlight the importance of applying and interpr...

This study, representing the second part of a broader project aiming to analyze the content of the rights of the artists and their status, render an overview of the patrimonial rights of the Romanian artists: use right and the resale right. The controversial resale right representing a neuralgic point of imbalance between the interests of the artist and those of the owner of the work of art, either plastic or photographic.

In our opinion, conviction for committing a crime in associated form, in according of art. 8 par. (2) of the Law no. 241/2005 to prevent and combat tax evasion, requires proving a certain degree of association: a structure, a network, a hierarchy, a program, planning the execution of actions that are sanctioned by criminal / penal law.

Irregularities in the company’s internal decision-making process cannot affect the validity of the company’s acts concluded with outside third parties, where the company’s agreement was based on the legal representatives’ authority to act, not on a resolution of the shareholders’ general meeting. However, case law is not unitary in this sense. When it comes to directors’ liability, views may differ on the very nature of such liability, ...

It is a fact that economy has undergone profound changes, in recent years, that have changed the physiognomy of companies and corporate law, and at the same time put ethics on the jurists’ agenda. The new stakeholder approach to corporate governance, regarding the maximization of the interests of all the parties impacted by the activities of a company, implicitly generates corporate social responsibility (CSR). The doctrine of ”legitimate expe...

This paper highlights the stages of Romania’s adherence to the European Banking Union (EBU). Although the initial estimated adherence schedule conceived by the National Bank of Romania, the Ministry of Public Finances, The Bank Deposits’ Guarantee Fund and the Authority for Financial Supervision was not respected, the transposition into national law of the relevant European legal dispositions having been delayed, at present they do...

Double Tax Conventions are international treaties subject to public international law. Therefore, based on the rules and principles of public internaţional law, provisions of the Double Tax Conventions overrides domestic tax legislation. The extent în which this principle is expressed in the domestic tax legislation (Tax Code) does not fully observe the public international law.