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...