The author aims to answer this question by analyzing a case study, namely the conditions in which Romania can be considered by other member states as a tax haven, and under what conditions Romania may consider other Member States as tax havens. In this regard, the author has analyzed the differences between the criteria that characterize a tax haven, preferential tax regimes and offshore financial centers, based on documents published by the E...

By the present article, which is part of the author’s doctoral research on tax abuse we will try to undertake an endeavour for identifying and analyzing the general legal framework on abuse of taxpayer Romanian tax. In this respect, in its first part, we present and detail (I.) the law principles underlying the incrimination of Romanian taxpayer’s fiscal abuse, and in the second part we will pay attention to these principles in Romanian tax la...

In a natural order of things, specialized legislators should not generate conflicts of special rules. But sometimes conflicts occur. In the following we will try to x-ray such a conflict arisen between a special provision of the Fiscal Procedure Code and of the law on insolvency proceedings.

According to present law, illegally obtaining European Union funds crime consists in using or presenting of false, incorrect or incomplete statements or documents in bad-faith, if this has as effect the misappropriation of funds of European Union or budgets managed by, or on behalf of the European Union. This could also be committed by knowingly failing to present the data required by law, if this has as effect the misappropriation of those fu...

This series of three articles, in three parts, analyses the issue of tax evasion, regulated by Law no. 241/2005 regarding the prevention and fighting tax evasion.This second part consists in commentary, article by article, of the crimes connected to the tax evasion, respectively Articles 3 – 8: reconstituting the accounting documents destroyed, refusal to present the legal documents and assets, physical barring the competent ...

This article proposes a brief comparison between the procedure of fiscal responsibility laws and criminal liability procedure for committing tax offenses.As a first junction point between the two procedures, the first part of this presentation was examined notification of prosecution by tax authorities. Here it was covered the criminal procedure rules in conjunction with the provisions of legislation relating to tax audit activity....

National sovereignty is an attribute of the state, but also a fundamental principle of relations between states underlying cooperation.Currently, the concept of sovereignty is at the heart of the debate on tax harmonization in the European Union. In the Union, the basic principle is that each state has his fiscal sovereignty, namely the right and exclusive power to establish a system of taxation and apply it on its territory.Howeve...

The main purpose of this article is to identify resemblances which exist or should exist between the legal regime of nullity of the decisions of the general meetings of shareholders in joint-stock companies, set, mainly, by the Romanian Companies Law no. 31/1990, and the general legal regime of nullities set by the Civil Code. ...

This article approaches the issue of the abuse of the voting right, from the perspective of the current legislation, that is the New Civil Code, and the fact that it conflicts with The Companies Law no. 31/1990, as well as with The Capital Market Law no. 297/2004, which laws were inspired by the former Decree no. 31/1954. The two most common forms of the abuse of the voting right, that is minority oppression and majority harassment, are analyz...

The comparative study of revendication, possessory action and eviction presents a great deal of interest from theoretical and from practical point of view aswell.The structure highlights the main similarities and differences between the three mentioned actions in matters of civil procedure law, taking in consideration the stages of the civil trial.The relevant provisions of substantive law are going to be presentend aswell, pointi...