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This study raises for discussion the current meaning of the term „commercial arbitration” within the text of Article 146 d) of the Constitution since, presently, under Article 3 of the current Romanian Civil Code, corroborated with Article 8 of the Law No 71/2011, and of other normative acts issued for the application and the development of the provisions of the Civil Code, the latter is „monistic”, in the sense that the new civil legislation has abandoned the traditional division into civil legal relations and commercial legal relations, a duality that existed in the legislation of private law in Romania until 1 October 2011.
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Preserving its nature as a modality of extinguishing a legal obligation, a fiscal obligation herein, the provisions of the Fiscal Procedure Code customize the datio in solutum in relation to the common law, under the following aspects: premises for operation thereof; procedure for realisation thereof – a special and excessively rigorous one; legal effects, all these in compliance with the specificity of the fiscal field. These aspects are the object of analysis of this study, making their radiography, in the light of the connected legal provisions inclusively, so that, ultimately, be able to reach a conclusion on the legal regime of fiscal datio in solutum.
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There are different solutions concerning the legality of inclusion in the annual paid leave allowance of the 4 additional sucessive classes of remuneration by which the basic salary is increased, as additional payment for exercising the activity of preventive financial control, according to Article 20 (4) of the Framework Law No 284/2010 on the unitary remuneration of the staff paid from public funds. According to some opinions, it is permitted to include in the annual leave allowance the 4 additional sucessive classes of remuneration, while, according to other opinions, this possibility is not admitted. This study presents the conditions in which, in the opinion of the author, the 4 additional sucessive classes of remuneration can be included in the annual paid leave allowance.
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In this study the author has analyzed corruption from the perspective of its legal implications on the business environment. A notion which appeared at the same time with the economic changes became in time a truly global scourge which has systemically affected the economic exchanges, the financial flows, the market economy. It symbolizes, after all, the poor functioning of the state which makes considerable efforts to control the economic and financial crime. In this context, the author has identified corruption acts and measures to combat them, also emphasizing the constant efforts at both state and international level, in order to combat this criminal phenomenon.
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Prevederile imperative ale art. 73 alin. (2) din Legea nr. 85/2006, care instituie un termen de 5 zile în care să se formuleze contestația la tabelul preliminar de creanțe, nu intră în contradicție cu termenele recomandate de către judecătorul sindic în încheierea de deschidere a procedurii insolvenței. Prin urmare, nu sunt îndeplinite condițiile prevăzute de art. 322 pct. 7 C.pr.civ. în cazul în care se invocă contrarietatea dintre încheierea de deschidere a procedurii insolvenței și decizia prin care a fost respinsă ca tardivă contestația la tabelul preliminar, întrucât nu se poate confunda termenul prevăzut de art. 73 alin. (2) din Legea nr. 85/2006 cu termenele prevăzute de art. 62 din aceeași lege. (Înalta Curte de Casație și Justiție, Secția a II-a civilă, Decizia nr. 4020 din 19 noiembrie 2013)