Probleme controversate în aplicarea unor dispoziţii din Legea societăţilor nr. 31/1990
Numărul 5 Anul 2024
The Companies Law prohibits shareholders who are directors from voting, including by proxy, on their discharge „or on a matter in which their person or administration would be at issue”. Article 126 regulates the generic conflict of interest between the shareholder and the company, when the directors are those who have prepared the financial statements and have every interest in being approved. The prohibition to exercise the right to vote is ...
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Repararea prejudiciului în materia fondurilor europene: oricând, oricum și de câte ori dorește creditorul?
Numărul 5 Anul 2024
The panoply of legal instruments which the legislator consecrates for reparation of damage and who cares to several branches of law can instill to the creditor the illusion of the possibility of simultaneously resorting to all of them or of establishing an order of their use according to subjective criteria.A concrete example in this regard will be analyzed in the present study and it concerns the matter of non-reimbursable funds face t...
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Impozitarea vânzării de bunuri imobile de către persoanele fizice din patrimoniul de afectaţiune (sau despre regimul fiscal al transferului intra patrimonial)
Numărul 5 Anul 2024
The tax regime of the income obtained by individual real estate developers has been challenging for both taxpayers and tax authorities. Contradictory administrative doctrine on the applicable tax regime (whether tax on income from the transfer of real estate from own patrimony or tax on income from self employment activities is due) was sanctioned by the Amnesty Law No. 29/2018, but in practice cases of reclassification of the activity performe...
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Implicaţiile Multilingvismului în activitatea Curţii de Justiţie a Uniunii Europene
Numărul 5 Anul 2024
The proceedings before the Court of Justice of the European Union are characterised by the juridic multilingualism, the objective of which is to ensure the uniform interpretation and application of Union law, as well as to control the legality of acts of the Union institutions, bodies, offices and agencies. However, although viewed as a juridic and functional requirement, multilingualism also brings a series of complex difficulties and challen...
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Insolvenţă și creanţe fiscale. Un studiu de caz
Numărul 5 Anul 2024
The particular nature and the development of Tax Law in recent years in Romania is raising certain questions when it comes to Tax Law’s relationship with other procedures. In this contribution, the author analysis a case that was decided both by an insolvency court and a tax court, with the consequence that the same tax decision was considered both ineffective and effective from a legal point of view.
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Impozitarea veniturilor din servicii digitale: concept, tendinţe globale și specific naţional
Numărul 5 Anul 2024
The paper addresses the legal challenges generated by the new configuration of the digital economy, in general, and in the European Union, in particular. The exponential development of digital services and the fabulous revenues thus generated raised the interest of governments to establish a rigorous tax treatment for these revenues, respecting the imperatives imposed by the principle of fair taxation but also to satisfy the rigors of budget ba...
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Ce garanţii (mai) garantează o garanţie?
Numărul 5 Anul 2024
A far-seeing creditor will try to avoid even from the outset the consequences of the insolvability of his debtor and of equality with the other co-creditors. In order to achieve this goal, the creditor will proceed to the establishment of some guarantees that will guarantee the recovery of his receivable.The prospect of their debtor’s insolvency makes some creditors even more diligent, in order to ensure themselves a favorable position in...
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Regimul specific al creanţelor cu mai mulţi codebitori/fideiusori în procedura insolvenţei
Numărul 5 Anul 2024
In the case that a fidejussor of the insolvent debtor files an application for registration of the receivable in the creditor table, he can only be registered with the paid part of the debtor’s claim. The fi dejussor who does not pay anything of the receivable for which he guaranteed cannot be registered in the table of receivables even with a conditional claim, and even less just simply, otherwise the result will be an artificial increase of ...
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Succinte observaţii privind transmiterea creanţelor bugetare deţinute faţă de un debitor aflat în insolvenţă (art. 264 ind. 1 din Codul de procedură fiscală)
Numărul 5 Anul 2024
The amendment, in 2018, of the provisions of the Fiscal Procedure Code, with an impact on the regulation on insolvency, in the sense of allowing the assignment of budgetary receivables is one that could not remain unnoticed. The simple positioning of the budgetary receivable, one whose image is linked, par excellence, to the need to ensure a total and rapid satisfaction in the assets of the budgetary creditor, next to the legal figure of the a...
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Judecătorul-sindic și judecăţile sale. Exigenţe ale abordării interdisciplinare a procedurii insolvenţei cu privire la desemnarea administratorului judiciar
Numărul 5 Anul 2024
This article is based on a situation often encountered in practice in insolvency proceedings opened under Law no. 85/2014: the appointment of the insolvency administrator by the majority creditors / the majority creditor holding at least 50% of the creditors’ estate with voting rights at the first meeting of the creditors’ meeting, without taking into account essential aspects in the conduct of the insolvency proceedings that are important fo...
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