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.

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insurance for civil liability for the prejudices caused to third parties by vehicle and tram accidents, which has repealed the Law No 136/1995, but which does not have a law for adoption yet.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 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.