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.

The Civil Code took over the „undertaking” concept, a specific feature of the Commercial Law, and extended its application to the activities of any „professional”, without taking into consideration the lucrative or non-lucrative nature of these activities; unfortunately, neither of these two concepts do not enjoy an extensive regulation under the Romanian law, their legal outline being construed, mainly, through doctrine and case law. Under the...

The concept of „undertaking” is used in several branches of law, but in each of these branches of law the notion of „enterprise” has a different meaning. This paper aims to summarize the definitions and characteristic features of the „enterprise” in the meaning of civil law, competition law and fiscal law, and to present the relevance of these definitions to the respective branches of law.

This paper is addressing the thesis of the existence of a named management contract, having its own physiognomy and legal regime. This legal concept is analyzed both from the perspective of the special provisions of the Law no. 31/1990 – the law of companies, as well as of the new provisions of Civil Code, especially regarding the administration of the goods of another.Arguments supporting the authors’ conclusion that the management con...

This article continues the series and proposes a brief analysis of the substantive and form conditions of the trust contract. If, as far as the substantive conditions are concerned, the legal text does not intend to innovate, the legal text is more than innovative in terms of form and formalities required for enforceability against the third parties. Without any claims of exhaustion of these aspects, the second part of this article is an essay...

As shown in the literature, preventing insolvency and, if possible, removing its incidence effects on the commercial activities is at least as important as the insolvency procedure itself. As a result, the ad-hoc mandate can help the debtors in financial difficulty to maintain their business until they manage to generate cash. Considering the importance of ad-hoc mandate as a way of saving those companies from insolvency, through this article...

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.