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...

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. ...

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...

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...

The limited liability company drives around the legal system in an environment where duet o several interventions and reevaluations have as goal the distroing of the concept itself – the limited liabiliality. This is the reason why in the new law context we have to rearange the role of the limited liability of the shareholders. ...

The mandate without representation is rarely encountered in purely civil judicial practice, it mainly refers to commercial activity, the contract being objectified, as a rule, in one of its specialties (commission, consignment, shipment), and having the destination of intermediation of production activities, alienation of goods or provision of services, all exercised for profit, i.e. with the intention of obtaining profit, an aspect from which...

Crimes against patrimony committed in the virtual environment are in a continuous expansion as the frequency of using electronic means of payment is steadily increasing. The need to incriminate harmful acts against the patrimony that are committed by means of non‑cash payment instruments is thus undeniable.However, the new offense introduced in the Penal Code can be critically analysed by reference to its constitutive content. The article...

The European institutions have committed themselves to take actions that ensure a better adaptation of the authorities and practitioners in the field of justice to new technologies, through access to new tools, through the acquisition of new skills and through the development of alternative investigation techniques. The European Commission believes that the digitization of justice must be accelerated and proposes a set of tools, with the aim ...

Digital platforms are innovative structures that create challenges for many areas of incidence, with business law being particularly targeted. Their massive presence in most business sectors puts us in a race against time to understand them, in the hope of being able to perceive the changes they bring about. The question we ask with our two‑part study is to what extent they illustrate a new enterprise architecture.In order to address thi...

In this article we are going to analyze the premises that were the basis of the referral to the High Court of Cassation and Justice in the procedure regulated by art. 519 et seq. C. pr. civ., regarding the issue of the applicable legal regime, in particular of the prescription for the execution of a budgetary claim established by a court decision pronounced in the joint liability procedure provided for by law no. 85/2014 on insolvency preventi...