Salary claims benefit from a preferential regime, in the case of the employer’s insolvency, determined by the need to protect employees. At the same time, current claims benefit from a privileged legal regime, which is justified by the imperative to continue the debtor’s activity after the opening date of the insolvency procedure.With regard to current salary claims in the insolvency procedure, the issue arises of determining the compete...

Without many legislative opportunities for promoting their services, lawyers must rely mainly on the results of their activity. In addition, however, some methods of communication make up the best practices by which, over time, those who have understood the partnership relationship between lawyer and client have acquired professional success. ...

Interest expenses and the costs economically equivalent to interest have challenged for a long time the international tax environment to find a solution with the purpose to eliminate or, at the very least, to limit the related abusive tax practices.With the objective of establishing a consistent rule within the international tax framework, in 2015, O.E.C.D. adopted Action 4 as part of the B.E.P.S. Project, which recommendations were take...

The article discusses how civil courts deal with the fraud by backdating documents by a former representative of the company together with a third party. The specificity of this kind of fraud is that it puts at work some legal presumptions (the presumption that the date on the document is the correct one, the presumption that the agreement has a lawful cause) to create advantages for the fraudsters. When situations of this kind are not timely...

Exclusion is a measure specific to intuitu personae companies. The legal enumeration can be extended through by-laws, as established by the High Court of Cassation and Justice – Panel for resolving legal issues in civil matters, by Decision no. 28/2021. Prior to this decision, the doctrine was divided, a large part considering that the enumeration is limiting. However, the shareholders cannot eliminate, through the by-laws, one or mo...

By Decision no. 28/2021, the High Court of Cassation and Justice appears to have been created problems instead of resolving legal issues. Thus, in this paper we aimed to identify them rather than clarify them, and show that the release itself needs release. Keywords:

The merger of the companies involves a ”transfer of assets”. The first question is whether personal data is an element of assets. The merger of companies requires that at least the data of one of the companies, acting as operator, to be transferred to another. The second question concerns the steps that negotiation teams need to consider regarding personal data. In this respect, the company’s relations with its contractors will be evaluated, ...

The opening of insolvency proceedings upon the creditors request should not raise any problems, given that the legal regulation contained in Law no. 85/2014 seems clear. In this sense, the conditions that the creditors’ claims must meet in order to open the insolvency procedure against the debtor are those provided by art. 5 point 20 and art. 5 point 72 of the Law no. 85/2014.However, there are still controversies relating, inter alia, ...

A discussion about the penal clause in the era of disruptive technologies may seem outdated. However, its placement in the context of insolvency proceeding is giving a new impetus to the old institution of civil law.Concretely, in the present study we aimed to analyze the extent to which the compensatory penalty or the moratorium penalty or the penalty due for the performance of the obligation in another place than the one agreed in the ...

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...