The tax administrative disputes, as a branch of the administrative disputes, a fundamental institution of the state of law, meant to protect and guarantee the fundamental rights and freedoms of citizens, becomes particularly important after the accession of Romania to the European Union. In this context, by the adoption of the new Fiscal Procedure Code, harmonized with the European acts in the matter, the fiscal processual rules which regulate the matter of the tax administrative disputes enjoy a greater clarity, quality and predictability. Starting from these desiderata, this study aims at analyzing the main amendments and supplements brought by the new Fiscal Procedure Code, in the matter of the tax administrative disputes, in relation to the provisions of the Fiscal Procedure Code in force.

Within this study, the author has analyzed, in the light of the new Fiscal Procedure Code and also of the current one, the forms of the sanction of the fiscal obligation and the mechanism of their operation depending on the category of creditors that may be, on the one hand, the fiscal bodies, and, on the other hand, the taxpayers that are entitled to the refund or the reimbursement of some amounts from the public budget. Similarly, the author has made the necessary distinctions between the types of sanctions depending on whether the fiscal claims pertain to the central budget or to the local budget. Finally, the author has analyzed the modalities of granting the delay interests for the failure to refund the amounts from the budget due to the taxpayers depending on the cause which has generated these fiscal claims, respectively the fault of the fiscal bodies or of the taxpayers themselves.

În ipoteza unei promisiuni bilaterale de vânzare-cumpărare, respectiv a unui act juridic prin care părțile se obligă să încheie în viitor un contract de vânzarecumpărare, acțiunea prin care beneficiarul promisiunii îi solicită instanței să pronunțe o hotărâre care să țină loc de act autentic de vânzare-cumpărare este supusă termenului general de prescripție extinctivă, chiar dacă bunul la care se referă convenția părților este un imobil, deoarece obiectul antecontractului nu este bunul imobil, ci obligația de a face, a cărei executare poate fi solicitată doar în cadrul termenului de prescripție extinctivă. (Înalta Curte de Casație și Justiție, Secția I civilă, Decizia nr. 3447 din 4 decembrie 2014)

The author examines the problems of Article 267 of the Treaty on the Functioning of the European Union (in reference to the jurisdiction of the Court of Justice of the European Union to give preliminary rulings). The analysis, starting from brief theoretical considerations, grounds the author’s conclusions on the presentation of a vast case law of the Court of Justice of the European Union in Luxembourg in the matter.

As part of the legal culture, the judicial culture is particularly important in the activity of elaboration, interpretation and application of law, for the achievement of the values of the state of law. While the legal culture concerns the law configuration factors, the judicial culture expresses the aspects of the context of its application, having the administration of justice in its centre. The national traditions, the particularities of the positive law, a certain way of producing truth, the popular representation of justice and the flow of information and the legal ideas play important roles in crystallizing the content of the judicial culture and in expressing its specificity. Distinguishing between the internal judicial culture (including the attitudes, judgments, perceptions, values, etc. common to a group of law professionals) and the external judicial culture (expressed in the perceptions and in the imaginary of the society about justice), the author examines the content of the concept and analyzes its constitutive elements. The traditions, the forms of expression and the prospects of development of the Romanian judicial culture are analyzed from this general perspective.

In this article, the author argues that the offences of deprivation of liberty and outrage committed against the criminal prosecution bodies on the occasion of finding a flagrant offence of corruption have prejudiced the public confidence in the possibilities of the competent authorities to combat such forms of criminal illicitness, the climate of public order and peace being also affected and the impact in the media being significant. It is clearly reflected from the contents of the publicized facts a shade of hilarity on the criminal prosecution bodies, an aspect that generates feelings of insecurity among the public, the comments made by readers of the online media being also made in this respect. Considering these aspects, the author initiates some discussions on the mentioned case, by presenting data about the legal proceedings, the duration thereof, the pronounced solutions, the factual situation, the means of evidence and others.