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Both in the Member States and at European and international level there are currently concerns for finding the best means of combating tax fraud and tax evasion. Recent measures place the good tax governance among the means of fighting against this phenomenon, and it is estimated that joint actions at European level are more effective, being meant to encourage also third countries to apply minimum standards of good tax governance. At the same time, the concept of good tax governance, as well as those of tax fraud and tax evasion are taken under consideration by the doctrinaires in the field of criminal and tax law, but the definitions given to them have been imprecise and sometimes contradictory. In this context, we intend to emphasize the contribution of good tax governance as an effective means to prevent and mitigate tax fraud and tax evasion both at national, European and international level. -
Resulting from the frontal collision of two criminal law systems at the level of the legislation, theory and practice of criminal law, the crisis of the (science of) criminal law in Romania is a crisis of the „technical-legal method”. This crisis resulted from the lack of thoroughly analysing the foundations of this method configured in terms of general juridical theory in the context of the Historical School of Law from Germany, received in the particular matter of the theory of criminal law thanks to the contribution of the Italian criminal specialists (Arturo Rocco) and which became a traditional method of the Romanian science of criminal law due to its reception in Italy by Vintilă Dongoroz. In the broader plan of the general theory of law, the same crisis proves to be a crisis of the idea of science of law, explicable by the vicissitudes of the reception of the Historical School of Law in Romania over the last 150 years. -
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The Law No 136/1995 on insurance and reinsurance in Romania did not expressly mention that the insurer acquires a right of regress against the person responsible for causing the prejudice, but only that the former is subrogated in all rights of the insured or of the beneficiary of the insurance. The wording has generated some different interpretations in practice as regards the action of the insurer to the reparation of the prejudice, this being classified either as special action, founded on the civil tort liability, or as action of common law, based on the civil contractual liability. These interpretations have led to the express regulation of the action for regress within Article 31 (6) of the Government Emergency Ordinance No 54/2016 concerning the compulsory motor vehicle insurance for civil liability for the prejudices caused to third parties by vehicle and tram accidents, which has repealed the Law No 136/1995, but which does not have a law for adoption yet. -
The Law No 136/1995 on insurance and reinsurance in Romania did not expressly mention that the insurer acquires a right of regress against the person responsible for causing the prejudice, but only that the former is subrogated in all rights of the insured or of the beneficiary of the insurance. The wording has generated some different interpretations in practice as regards the action of the insurer to the reparation of the prejudice, this being classified either as special action, founded on the civil tort liability, or as action of common law, based on the civil contractual liability. These interpretations have led to the express regulation of the action for regress within Article 31 (6) of the Government Emergency Ordinance No 54/2016 concerning the compulsory motor vehicle insurance for civil liability for the prejudices caused to third parties by vehicle and tram accidents, which has repealed the Law No 136/1995, but which does not have a law for adoption yet.
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The present scientific approach has as object the notarial activity and its development between the medieval moment of the imperial or papal authorisations and the era of artificial intelligence. Thus, the author approaches the role of the medieval notary in Transylvania, emphasizing the procedural or substantial aspects of notarial documents, presents the graphic elements of their notarial seals, but also succeeds in analyzing from the same perspectives the activities of the contemporary notary, the impact of new technologies and of the digitalization on this activity.
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The Government Decision No 196/2016 has approved the preliminary thesis of the draft Administrative Code. The Government’s intention to give an incentive to the adoption of the Administrative Code, although it is salutary, is not the first. In recent years, several other proposals circulated in Romania for the adoption of an Administrative Code, which however have not been successful, so that, more than 25 years after the change of the political regime in our country, the practitioners, as well as the theorists of the administrative law are confronted with an unsystematized legislation, lacking coherence here and there and generating very different jurisprudential solutions, as well as administrative practice solutions. Within this study, the author intends to discuss some specific issues raised by these theses of the draft Administrative Code, namely: the unity and the ideological and, implicitly, terminological coherence in the administrative law; the organisation of the central public administration, including of its relations with its decentralized structures; the status of the civil servants, as well as the status applicable to the contractual staff of the public administration and the organization, functioning and disputed claims of the public services. -
In this study, the author makes an analysis of the notion of “consumer” according to art. 6 of the Regulation (EC) no. 593/2008 of the European Parliament and of the Council of 17 June 2008 on the law applicable to contractual obligations (called „Rome I) as compared to the regulation of this notion in the Romanian law (mainly in the Consumer Code – Law no. 296/2004 as subsequently amended and supplemented), emphasizing that the established Romanian law in this matter, although slightly different from the European law (Rome I) does not contradict the European law, but only explains it better and, partially, extends its incidence, and this to the benefit of consumers. -
The study aims to analyze the situation in the domestic law of the application of the institution of transfer of undertaking in relation to the exigences of Directive 2001/23/EC as interpreted by the Court of Justice of the European Union. The premise of a correct interpretation and application of this institution is the knowledge of the essential aspects developed in t he case law of the Court of Justice of the European Union that analyzes the scope of application ratione materiae of Directive 2001/23/EC, among which are emphasized the distinction made by the Court between labour force-based companies and companies whose activity necessarily involves the exploitation of goods, as well as the autonomous meaning attributed to the notion of „conventional assignment”. Furthermore, the author shows that the regulation of the notion of transfer of undertaking from the domestic law restricts the scope of application ratione materiae of the Directive 2001/23/EC, non-compliant conditions being imposed, such as the transfer of the property right from the assignor to the assignee and the existence of a contractual link between the assignor and the assignee. The analysis of the judicial practice of the national courts and of the opinions expressed in the doctrine shows that a unitary point of view has not been outlined with regard to the possibility of applying the principle of conforming interpretation of the domestic law in order to ensure the full effect of the provisions of Directive 2001/23/EC. In a first opinion, it is argued that the full effect application of the Directive from the perspective of the scope of application ratione materiae can be achieved through a conforming interpretation of the domestic law which allows to leave the contrary internal legal provisions be disregarded, without thereby reaching to a direct application of Directive 2001/23/EC. According to the second point of view, the extension of the institution of the transfer of undertaking over the express normative content of the internal provisions, in the absence of any legal operation of assignment or merger, without having as object the property right, would be an interpretation contra legem. In compliance with the limits of the principle of conforming interpretation stated in the case law of the Court of Justice of the European Union, the conclusion supported by the author of this study is that the conforming interpretation of the national law is an effective remedy for the full application of the provisions of Directive 2001/23/EC.
