Articole cu aceleași cuvânt cheie: opozabilitate

Clauza de rezervă a dreptului de proprietate în procedura insolvenţei. Despre opozabilitatea „inopozabilă” sau în căutarea oximoronului juridic perfect
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 doctrine, t...
Citește mai mult
Impactul Deciziei ÎCCJ nr. 21/2020 asupra creanţelor fi scale pentru care dreptul organului fiscal de a stabili obligaţii fiscale s-a prescris
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 analys...
Citește mai mult