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...

Regarding the scope of application of article 67 paragraph (6) of Law no. 31/1990, namely whether it also applies in the case of the valorization of securities in the context of a forced execution that is carried out by way of a sale (amicable, direct or forced), and the adjudication act represents, at least regarding the nature and legal consequences, a genuine sale-purchase contract by which the property right over the goods that are the sub...

The withdrawal of associates from the limited liability company is a solution to the crisis of affectio societatis, whose legal meanders are becoming increasingly interesting due to the complexity of the problems arising in practice and the few and even contradictory legislative solutions. The present study examines only the hypothesis of the withdrawal of an associate from the limited liability company with the consent of all the oth...

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 ...

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...

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...

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 ...