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The new Fiscal Code and the new Fiscal Procedure Code harmonized with the European Union legislation have brought significant mutations in the development of the relations of fiscal law and of fiscal processual law between the public tax authorities and the taxpayers/payers. These relations of fiscal law and of processual fiscal law have as their primary foundation the fiscal administrative act, which underlies the entire edifice of the fiscal matter. Starting from these desiderata, this study aims at analyzing several aspects regarding the implications which the new regulatory framework in fiscal matters has brought in the field of adoption of some fiscal administrative acts, emphasizing, at the same time, the distinction which must be made between the fiscal administrative acts and the administrative acts whereby budgetary claims are individualized.
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The new Romanian Civil Code contains references to the goodwill, but it does not regulate the legal regime of the goodwill. In the absence of a legal regulation of the goodwill, the legal nature of the goodwill is analysed on the basis of the new conception of the Civil Code concerning the patrimony of the natural person and of the legal person. According to the Civil Code (Article 31), the unique patrimony of the natural or legal person may be subject to a division in the cases and under the conditions provided by law. Allocation patrimonies are the fiduciary patrimonies and those allocated to practicing an authorized profession. In the light of this conception, the goodwill represents an allocation patrimony, namely a distinct fraction of the patrimony of the natural or legal person, intended for conducting the trading activity. Under the terms of the new Civil Code, which admits that the patrimony of a natural or legal person may be subject to a division or an allocation, it is fully justified to qualify the goodwill as „trading patrimony”, a name repudiated in the past.
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In a traffic accident resulting in numerous injuries there have been drawn up several forensic documents, the time limit for medical care being extended to 100 days because of the emergence of some post-operative complications. After numerous postponements and after the reinstatement of the case on the list of cases twice, the court requested that the acts be approved by the Superior Forensic Commission next to the National Institute of Forensic Medicine, although there were no contradictions between them. This body has decided that there is no causal relation between the accident and the extension of the number of days of medical care, invoking medical negligence and the failure of the injured person to go through the entire recovery treatment. Based on this advisory opinion the court has ordered the acquittal, ignoring the other evidence, without giving reasons. According to the author, the solution of the court is ungrounded and unlawful.