A new dynamic is underway against tax evasion. In the United States, the “Foreign Account Tax Compliance Act” – FATCA was adopted in 2010, which obliges banks and other financial institutions (including mutual funds pensions) established abroad to report to the US IRS the assets and transactions of their clients, regardless of whether they are US citizens or residents.Transposed to Europe, it allows to know who, among t...

The application in time of the Regulation on insolvency proceedings, which started before the accession of the new Member States and remained in force after the entry into force of EU law (when EU law came into force during the insolvency proceedings) was questionable. Unfortunately, it seems that in the preliminary ruling pronounced in case Erste/B.C.L., the European Court ignored the complexity of the issue as related to private internation...

The article examines the protection of databases by copyright. It is discused the legitimacy of this protection and the particularities of the legal regime of the protection of databases in the European Union. In addition, are analyzed the solutions of the Court of Justice of the European Union, regarding this matter. ...

The relationship between the dispute settlement mechanism of the World Trade Organization (WTO) and the human right to health is extremely complex and it covers a wide spectrum of ethical, political and juridical issues. The WTO applicable law includes provisions, such as Article XX letter b) of the GATT, that make us believe that the human right to health is determinant in interpreting the obligations of the WTO Members and their refuse to co...

This article aims to assess the impact of changes of Law No. 193/2000 intervened through Law No. 214/2013 for the approval O.U.G. No. 4/2013 on the amendment of Law No. 76/2012 for the implementation of Law No. 134/2010 on the Code of Civil Procedure, and for amending and supplementing of regulation on disputes between professionals and consumers concerning unfair terms in contracts of adhesion. The author deals with an extremely important new...

This article proposes a view on the impact of the New Civil Code on a credit instrument of Anglo-Saxon origin – the overdraft which was regulated, until the coming into force of the new code, only by BNR (National Bank of Romania) norms, mainly aiming at prudential aspects. As a consequence, the credit institutions had a greater liberty for establishing the related obligations, a liberty which, used while ignoring the norms of the New Ci...

National Tax Administration Agency started an extensive campaign to register ex officio, for the purpose of collecting VAT, of persons who receive income from intellectual property rights.The interpretation given by the tax authorities to some legal diffuse texts affects hundreds of writers, artists, architects, journalists and representatives of other socio-professional categories that have earned revenues in return fo...

This article approaches an old story which started in September 2009 and which, for at least two years, was the priority of fiscal control in Romania: the VAT regarding real property transactions. The article does not focus on the material law norms concerning the imposition of VAT, but on the law principles that should be taken into account when construing the fiscal legislation prior to 2010 and, impliedly, that should be considered by the n...

The comments on this case stand for an analysis of the way in which the foreign court (Austrian court) qualified by lex fori a juridical relation with an foreign element as well as the reasons for which the exception of lack of jurisdiction could not be used due to some procedural impediments (the de jure monopoly of the Austrian Federal Bar Association – ÖRAK over the representation before courts in this country).

The franchise agreement judicially regulates the economic operation by which the trader, who successfully carries his economic activity, provides another trader, who is independent and carefully selected, the trademark and know how to be exploited, and also assistance during contract. When the franchise contract comes to an end, it ceases to have effect, thus the former franchisee is obliged immediately to no longer use the trademark and know...