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This scientific approach debates and proposes solutions for a problem of judicial practice also reflected in the doctrine of speciality, namely whether it subsists the offence of tax evasion provided in Article 9 (1) b) or c) of the Law No 241/2005, whose active subject is a legal person, in case of absence of the accounting records of the taxpayer. The author’s certain conclusion is based on arguments related to the legal text and which the practice has embraced as a corollary, and he proposes a solution in the sense that the judicial bodies may analyse that all the constituent elements of the reference offence are present even in the absence of the documents of accounting records. Likewise, the article also deals tangentially with a possible problem related to the constitutionality of a legal phrase that is part of the constituent elements of the offence of tax evasion and criticizes the redundant and incoherent phrasing of the legislator. -
The paper aims to emphasize the consequences of the Judgment Costanzo pronounced by the Court of Justice in 1989 on the competences and powers of the public administration authorities, when these authorities are acting within the scope of application of the European Union law. From the perspective of the persons of private law directly concerned, the paper makes available to them the manner in which they can invoke the Union law – as a right opposable against the national administrative authorities – without requiring the intervention of the courts to obtain the removal from the application of the measures of national law contrary thereto.
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In this article, the author analyzes extensively the issue of the status of the judges of the Constitutional Court from Romania, as it was prefigured in the theses debated by the Constituent Assembly in 1991 and regulated in the provisions of the Constitution approved by the national referendum of 8 December 1991 and revised by the Law No 429/2003. The status of the constitutional judges is analyzed by reference to the role and attributions of the Constitutional Court. The status of the constitutional judges derives from the role of the Court as guarantor of the supremacy of the Fundamental Law. The constitutional provisions regarding the status of the constitutional judges are developed by the Law No 47/1992 on the organization and functioning of the Constitutional Court, as well as by other special laws. The judges enjoy independence and are obliged to impartially exercise their attributions. The constitutional provisions provide that the constitutional judges are incompatible with any other public or private office, except for higher legal education teaching activities, are independent in the exercise of their mandate and irremovable during their term of office. The Law No 47/1992 establishes that the judges are not legally responsible for the opinions and votes cast in connection with the cases pending before the Court. For any other deeds, the constitutional judges may be tried in criminal proceedings with the consent of the plenum of the Constitutional Court, under the conditions provided by the Law No 47/1992.
