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...

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...

In the case of a company in the framework of the judicial reorganization procedure, for the smooth running of the procedure and in order to successfully close this procedure, it is possible to identify the need to amend the constitutive act of the debtor; this corporate event can be achieved by carrying out, in this special situation, two complementary legal procedures, specific to corporate law and insolvency law; in other words, such a chan...

Often, the legislative technique poses challenges to the jurist, generating interpreting efforts of the legal norms, requiring searches to identify the purpose of the regulation. This is also the case of the norm enshrined in art. 53 paragraph 9 of Law no. 101/2016, from the perspective of the determination of the statute of limitations applicable to the actions through which damages are claimed for the economic operator’s failure to perform t...

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...

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...

As the rapid advancement of technology continues to reshape various aspects of society, the legal domain faces new challenges in adapting to the transformative capabilities of smart contracts. Through a nuanced analysis, the paper delves into the fundamental concepts and philosophical underpinnings of jurisprudence, investigating their applicability to the realm of smart contracts. Drawing on historical legal precedents and theoretical framewo...

On January 1, 2023, economic operators who purchase goods established as being in the category of those with high fiscal risk by order of the president of the National Agency for Fiscal Administration subject to road transport at national level on public roads have the obligation to register the transport on the platform RO E‑Transport. Although the stated purpose of the regulation is to make the transparency of the import and export of goods ...

The study presents the actions of prevention and fighting against money laundering carried out primarily by financial institutions. Money laundering includes those financial operations by which sums of money obtained from crimes are given the appearance of legality of source. The crime of money laundering has an autonomous character compared to the predicate crime, not being conditioned by the pronouncement of a conviction for this crime. An ...

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. ...