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  • The tax return is generally regulated in the Fiscal Procedure Code, being the fundamental part for establishing tax liability. Both procedural matters and the capacity as a taxation decision assimilated act or a taxation base related act, as appropriate, gives it a distinct legal status, pointed out in this paper.
  • Administrative jurisdiction on public procurement is carried out by the National Council for Solving Complaints and finalized with the pronouncement of certain administrative and judicial acts, called decisions. These can be attacked by complaint to the courts of appeal, whose decisions are final. The 2010 amendment to the Government Emergency Ordinance no. 34/2006 on awarding public procurement contracts, public works and services concession contracts introduced the obligation of those who make complaints to pay legal fee in an amount which even now raises some questions. Alpha The practice of all courts of appeal in the country is to accept to charge the complaints with either 4 lei or 2 lei. Constanþa Court of Appeal chose to break away from this unwavering practice of the courts of appeal which it itself promoted until recently and to require claimants to pay a value charge according to the amounts provided for in Art. 28717 paragraph 1 of the Ordinance, namely between 0,01 lei and 1,100 lei, and not fixed amounts of 4 and 2 lei. This study enounces the two different solutions found in courts of appeal case law and the arguments that they are based on, whilst the author tries to generate thoughts on the issue of charging the complaints not only to those involved in the judicial process of settlement of the latter and the litigants, but also to the legislative body, with an eye to prompt and definitive clarification thereof.
  • Analyzing the jurisprudence of the past three decades whereas tort law is concerned, one can easily find some gray areas, where the doctrinal principles developed so far seem to have fallen behind the realities of our modern society. Such a gray area is being analyzed by the author of this study, and it is attributed by modern doctrine to the jurisprudence applying the precautionary principle. Developed in the area of international public law, adapted to private law, and embraced by modern doctrine, the precautionary principle is a prominent figure in European legislation, as well as in our national laws, and lately also in court decisions.
  • In Romania, Article 5 paragraph 1 of Government Decision no. 250/1992 (which usually applies only to the personnel budget units) provides that employees who missed work because they were on sick leave throughout the calendar year are not entitled to the holiday leave corresponding to that year. We emphasize that this (exceptional) provision is not found in the (Romanian) Labour Code (Law no. 53/2003, republished on May 18, 2011). On the other hand, Article 7 paragraph 1 of the Directive 2003/88/EC of the European Parliament and of the Council provides for the right to annual leave of any employee, without exception, as the case law of the European Court of Justice states that this is a principle of European social law. So being, the author concludes that Art. 5 paragraph 1 of Government Decision no. 250/1992 can no longer be applied (to the budgetary personnel); however, through an interpretation consistent with the Directive, the employees who are not part of the budgetary personnel due to the direct effect of the European norm (Directive 2003/88/EC) benefit from the provisions thereof, even if the directive has not yet been transposed into Romanian legislation, especially as, in terms of this discussion, is not contrary to the Romanian Labour Code.
  • The author examines the concept of „seniority in magistracy according to the applicable laws (Law no.303/2004 regarding the statute of judges and prosecutors) by referring to the broader concepts of seniority at work, respectively, seniority in a specialty.
  • This paper aims to examine the issue of renunciation of inheritance, valence of the right of succession option in every aspect that it involves, to reveal the novelties brought by Law.287/2009 on this matter, and to assess on the usefulness and timeliness thereof.
  • The entry into force of the Civil Code leads to significant changes in the existence and manifestation of the right of first refusal, by explicitly enshrining the right of legal first refusal, and the right of conventional first refusal, on one hand and secondly by extending the scope. The emergence of new regulations requires consultation of French regulations, doctrine and practice in these matters so as to achieve an overall understanding of the concept, its functionality and role, and also an analysis of the effects of these provisions on the doctrine and domestic practice.
  • Brokerage is an activity which plays an important role in the economy and is exercised in various areas thereof, such as trade, insurance, transport, etc. Despite the importance of this activity and the large number of brokered legal relationships, the first brokerage contract regulation is found in the Civil Code (Law no. 287/2009) which entered into force on October 1, 2011. The brokers are professionals and their goal is to bring together other natural or legal persons to conclude certain contracts specific to the economic sector they operate in. Brokers are third parties to the agreement between the two parties brought into relationship and have only the right to receive the established remuneration as far as the brokered agreement is concluded. In terms of the right to remuneration, the fulfillment of the obligations undertaken by the parties in the brokered contract is irrelevant.
  • This study analyzes a series of correlations between the current Civil Code (entered into force on October 1, 2011) and the legislation relating to intellectual creation (works, related creations thereof, databases, inventions, industrial drawings or models, trademarks and geographical indications). In this respect, following a series of considerations concerning the legal terminology in this field, the paper discusses the patrimonial intellectual property rights on the works and trademarks that each of the spouses registered, as well as on scientific or literary manuscripts, drawings, art and invention projects and other similar property, as well as on the revenues due under an intellectual property right. Finally, it draws some considerations related to private international law matters on the legal protection of intellectual creation.
  • The cessation of the natural person’s existence shall result in a series of consequences, such as the succession law, the personality rights, and the natural person’s respect and subsequent to his/her death and so on. This study examines the cessation of the natural person’s existence and its consequences, in the light of the provisions of the applicable Romanian Civil Code (Law no. 287/2009, as republished on 15 July 2011 and come into force on the 1st October 2011), pointing out the new regulations in the matter, as compared to the previous laws (into force until the 1st October 2011).
  • Prevention and fight against cross-border offences specific to organized crime shall be a major aim assumed by the European Union, an aim which has become imperative in time because of the proliferation of criminality in the matter and implicitly of the high degree of social danger of these categories of criminal offences. The study exposes a comparative analysis of the European Framework normative act, as compared to the provisions contained in the national internal laws, the author revealing that the Romanian criminal law is present interest, and in these circumstances the Romanian legislator shall not operate any amendments for the transposition of this normative act in the Romanian law. Beforehand, this subject represented the subject matter of certain different investigations in the field of judicial cooperation in the criminal matter among the Member States, concretized in studies and items published in specialty journals or international conferences, where the need for the harmonization of laws was pointed out among the Member States. Likewise, this study exposes also certain critical remarks related to certain rules contained in the European normative act, which, according to the author’s opinion, should be supplemented. Finally, this study is distinguished both by the comparative examination of the Council Framework Decision 2008/841/ JHA of 24 October 2008, with the provisions of the national internal law, and by the critical formulated remarks.
  • This study examined in a comparative manner the provisions of the Council Framework Decision 2008/675/JHA of 24 July 2008 compared to the Romanian internal provisions related to taking into consideration the criminal convictions decided in another European Union Member State, in the circumstances in which in another Member State a new criminal lawsuit is being initiated against the same individual, but for different facts. The investigation is important since the above mentioned European normative act is classified in the broad range of measures taken for the purpose of the harmonization of laws in the field of judicial cooperation in the criminal matter within the Member States, and the Romanian laws have not been adjusted yet to the European legislative system. Based upon the investigation carried out by the authoress, it results that both the examined European normative act and the internal laws in the matter have certain lacks and for this reason their amendment and supplement is required. The essential contribution of the study shall consist in the examination of certain judicial rules and the identification of certain situations which have to be regulated either by supplementing the European normative act, or by the adoption of another instrument, the same situation being valid as regards the Romanian laws, as well.
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