This article deals with the issue of assignment of litigation rights and how this matter has been regulated in tax law and the relationship between tax issues and civilian regulation and case-law. We followed the definition of the claim against the Romanian state in the light of European Court of Human Rights case-law and how the effects of these decisions are mostly applicable in conceptualizing the tax treatment of property alienation of per...

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...

The paper approaches the issue of conceptualizing credit consumer overindebtedness, from the perspective of the over-indebtedness defining elements, of the over-indebtedness measurement models and of the causes of this patrimonial situation. The paper argues the idea of equivocality of the concept of consumer over-indebtedness, underlines the difficulty of adopting a set of criteria for measuring the indebtedness and highlights the complex cau...

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).