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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Infracțiunea de operațiuni ilegale cu instrumente de plată fără numerar
Numărul 5 Anul 2023
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...
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Viziunea europeană asupra digitalizării Justiției, pentru perioada 2020‑2025
Numărul 5 Anul 2023
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 ...
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Platformele digitale – o nouă arhitectură a întreprinderii (I)
Numărul 5 Anul 2023
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...
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Termenul de prescripție pentru executarea unei hotărâri de angajare a răspunderii solidare potrivit dispozițiilor Legii nr. 85/2014 atunci când pasivul debitorului include și datorii bugetare
Numărul 5 Anul 2023
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...
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Dovada socială și rolul ei în sfera judiciară
Numărul 5 Anul 2023
Being convinced does not mean defeating your criticism, reason and free will. Being convinced does not mean giving in to the insistence of the one who wants to be convincing. To be convinced means, simply, to find bridges between the thesis proposed to you and two types of interests – the personal and the general ones. The principle of social proof, theorized and popularized by Professor Robert Cialdini, explains why these bridges exist and ho...
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Evoluții legislative relevante în utilizarea instrumentelor și proceselor digitale în materia dreptului societar
Numărul 5 Anul 2023
Increasing the transparency of business activities, digitalisation of cross‑border public services and facilitating the access of companies, especially SMEs, to cross‑border operations are only some of the objectives of the integrated and digital Single Market at EU level. In the Communication An SME Strategy for a sustainable and digital Europe, the European Commission announced the need to assess the introduction of additional measures in th...
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