The reserve of the title until the full payment of the price (Pactum reservati domini donec praetium solvitur) under the civil and then commercial sale contract had a vertiginous development in the 19th and 20th centuries. As it was not expressly regulated in the Civil Code or the Commercial Code, a wide range of solutions had been released over time – from challenging the validity of this clause by jurisprudence and doct...

In interpreting of the provisions of the Old Fiscal Procedure Code, the Supreme Court ruled that the 5 year – prescription period is not calculated starting with 1st January of the year in which there is an obligation for taxpayers to fi le the tax return for this tax, as sometimes interpreted the fiscal body, but from 1st January of the year in which the basis for taxation of the profit tax was established.This article presents an...