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...

The cases under analysis are presented from two argumentation perspectives, a major one and a minor one, both leading (with regard to the same factual situation) to contrary solutions: admitting or dismissing the action for the liability of the administrator and/ or other managers for the debtor’s stopping payments.