The preliminary ruling references made by Romanian courts or the refusal to make a reference are elements of the judicial relationship between the national courts and the Court of Justice of the European Union, according to art. 267 TFEU. The article analyses the reference for a preliminary ruling made by the Court of Appeal from Cluj (C-201/14, Bara and Others). The purpose of this article is to highlight the importance of applying and interpr...

In systems of law, as well as in the area of current knowledge, it is the Greek and Roman civilizations that offer the ethical and moral fundamentals, as well as the legislative and institutional framework for modernity. It was easy to start with Aristotle’s Nicomachean Ethics where the author laid the basis of the principles of democracy, the philosophical and ethical systems, which were later confirmed and enriched by European historical ev...

For the first 5 years following the accesion to the European Union, the Romanian tax courts proved pretty shy when it came to referring tax cases to Luxembourg (except for the widely-spread car registration tax cases).However, in 2011 and 2012, a number of cases have been sent to the Court of Justice of the European Union. The affairs concern mainly the fields of VAT, excise duties and car registration taxes. It seems, however, that this...