Articole din categoria: Numărul 6

Instituţia suspendării inspecţiei fiscale – corelaţia dintre dreptul fiscal și dreptul comun
Numărul 6 Anul 2021
Irrespective of the legal relation it is applied to, the suspension should not have ratio legis, permanent consequences. In other words, the suspension as a procedural instrument, should preserve the substance of the legal relation and delay the review or evolution thereof. In terms of tax inspection, article 127 of the Code of Tax Proceedings is no exception either, since it is a legal instrument necessary, yet proportionally applicab...
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Legislaţia privind consolidarea clădirilor interbelice – aspecte fiscale, provocări și propuneri de lege ferenda
Numărul 6 Anul 2021
This article presents the legal framework relating to the consolidation of inter-war buildings, including those pertaining to the immovable cultural heritage, by examining the main pieces of legislation in force as well as the draft legislation initiated locally and nationally and launched for public debate. Within this analysis, the main deficiencies identified with respect to the relevant provisions are rendered – namely the lack of a rigor...
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Limbajul corporal
Numărul 6 Anul 2021
The verbal message is only one of the elements of communication, its weight being often appreciated as inferior to para-verbal and non-verbal communication.The latter, by engaging the entire body of the transmitter, outlines the overall picture that strengthens or diminishes the power of words.
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Cât de previzibilă ar fi putut fi impreviziunea în contractele de credit bancar?
Numărul 6 Anul 2021
Although there is an express regulation under the Civil Code, both hardship and datio in solutum have particularly attracted the attention of the legislator, who considered that common regulation is not sufficient to resolve situations arising during the post-2008 economic crisis, when the debtors were no longer able to fulfill their obligations. Thus appeared Law no. 77/2016, which was “improved” along the way by Law no. 52/2020, its...
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Insolvenţa și pandemia –noutăţi legislative
Numărul 6 Anul 2020
Adoption and entry into force in 2014 of Law no. 85/2014 on insolvency prevention and insolvency procedures led to the modernization of insolvency legislation in Romania.The year 2020 has brought major global challenges, with the coronavirus pandemic causing unrest on all fronts, with significant effects on the global and national economy.Law no. 55/2020 aimed to provide some additional protection measures to companies in financia...
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Scindarea acţiunilor în realizarea unor creanţe între instanţa de drept comun și judecătorul-sindic și alte probleme de compatibilitate
Numărul 6 Anul 2020
A debtor’s entering the insolvency proceedings has consequences in respect of the remedies available to it in order to recover its claims, pending before the substantive law courts or before the courts of arbitration. According to article 75 of Law No 85/2014, the litigation becomes concursual and its “transfer” to the syndic judge’s competence for settlement, depending on the trial stage is not optional, but mandatory, otherwise it incurs th...
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Desemnarea administratorului/lichidatorului judiciar: despre protejarea intereselor economice ale participanţilor la procedura insolvenţei în spiritul legii și dincolo de litera ei
Numărul 6 Anul 2020
The paper aims to highlight some controversial aspects of appointing of insolvency practitioners, briefly analyzing some of the interests of participants in insolvency proceedings that may lead to a diversion of the legal text to the detriment of the special principles of insolvency proceedings. In order to ensure the application of the law in their spirit, the role of the judge needs to become more important, including by resolving situations...
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Scurte consideraţii izvorâte din practică cu referire la votul asupra planului de reorganizare
Numărul 6 Anul 2020
This study has been triggered by the cases encountered in the judicial practice and by their applied nature.The occurrence, at the Appeal Courts level, of diametral conflicting positionings in respect with the application and interpretation of the legal provisions regarding the voting exercise upon a reorganization plan, more specific the ones related to the acknowledgement and interpretation of the assumptions connected to the un-depri...
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Succintă prezentare a modificărilor aduse în anul 2020 Legii societăţilor nr. 31/1990
Numărul 6 Anul 2020
In 2020, the Companies Law was amended three times. Although not all of them are significant, the changes are likely to facilitate the creation and operation of companies. However, they are not sufficient to meet, on the one hand, the real needs of company partners in the decision-making process and, on the other hand, to solve law enforcement problems, which both theoreticians and practitioners have long time ago identifi ed in company law.
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Forma proiectului de fuziune sau divizare
Numărul 6 Anul 2020
Practice and much of the doctrine present the document of merger or division as an authenticated one, which is a mistake. Firstly, the document is not the decision of the general assembly, and this, as negotium juris, is not a legal act but a sui generis act. Secondly, the document is the plan of merger or division, which is then subject to approval by the general assembly or assemblies. Unfortunately, the mistake is based on...
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