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The New Fiscal Procedure Code introduces a novelty, the penalty for non-declaring. This penalty is a specific sanction that amerces a certain behaviour of a taxpayer consisting in non-declaring or wrongfully declaring main tax obligations. The penalty has a significant practical impact in case of both administrative irregularity and criminal irregularity. The nature of this penalty, the legal conditions of occurrence and the procedure of infliction cause some interrogations including an eventual exam of constitutionality. -
In this study, the author analyzes the practical implications of the amendments brought to the Civil Procedure Code by the Government Emergency Ordinance No 1/2016, following the admission of the plea of unconstitutionality of the provisions of Article 666 of the Civil Procedure Code by the Decision of the Constitutional Court No 895/2015. After a brief historical presentation of the legislative events that have led to the current situation regarding the approval of enforcement, the author, by examining the effects of the Decision of the Constitutional Court No 895/2015 and of the Government Emergency Ordinance No 1/2016, identifies the categories of situations that may arise in the practice of enforcement.
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In this study the author, after making certain considerations on the concepts of human rights and world order, in the context of globalization, as well as of the trends of globalization of law, points out to the necessity to undertake some urgent actions in order to proclaim, establish and, mostly, guarantee the human rights and fundamental freedoms worldwide. In the author’s opinion these legal rules which have the consent of all States would represent, along with solving the contradictions between the international economic system with a quasi-global organization and the prevailing political structure of the human society which is at state level, a starting point in achieving a real world order, in compliance with the current stage of the socio-historical movement and with the challenges of the 21st century.
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On 1 April 2016 there were celebrated 150 years since, by Decree of the Princely Lieutenancy, it had been approved the Regulation for establishing the Romanian Literary Society, with the special mission to determine the spelling, to elaborate the Romanian grammar and to start and develop the Romanian dictionary, thus representing „the act of birth” of the national academic institution. Transformed in 1867 into the Romanian Academic Society, it opened its area of concerns, along with literature and philology, to history and natural sciences, following that, by the Law of 1879, it would acquire legal personality and become „national institute” under the name of Romanian Academy. Over a century and a half of uninterrupted activity, the Academy was the major factor of enforcement of the Romanian spiritual unity, „the vital centre” of irradiation and promotion of the national science and culture. In this context, the law has been and still is at the same time foundation, form of culture, field of scientific knowledge, value of expression of the academic concerns, and the jurists, some of its most devoted promoters. Under the terms of transformation of the university into a setting almost exclusively for transmitting knowledge and skills of training of future professionals of law, the only forum for conducting the fundamental legal research and for the development of the science of law remains the Legal Research Institute of the Romanian Academy. In order to play such a role it must redefine its mission and re-establish its priorities, so as to provide the proper setting for the legal reflection and for the achievement of theoretical projects that should lead to the crystallization of the new Romanian doctrine of the law. -
International agreements constitute a category of legal acts within the European Union (EU). They are concluded by the EU acting alone or jointly with Member States depending on the provisions of the founding Treaties. With the entry into force of the Treaty of Lisbon, the European Union (EU) acquired legal personality. It is therefore a subject of international law which is capable of negotiating and concluding international agreements on its own behalf. The external competences of the EU are defined in Article 216 of the Treaty on the Functioning of the EU. The division of competences between the EU and Member States is also expressed at international level. The current division of competences between the EU and Member States is not set in stone. However, the reduction or extension of EU competences is a delicate matter which requires the consent of all Member States and necessitates a revision of the Treaties.
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In the practice it was questioned the possibility of the public prosecutor from a public prosecutor’s office higher in hierarchy to take over cases from a public prosecutor’s office lower in hierarchy where the criminal prosecution has ended, following that the public prosecutor from the public prosecutor’s office higher in hierarchy settles the case by indictment. In an opinion this procedure has been appreciated as being fair, in another opinion it has been appreciated that there have been violated the rights of the defendant to a fair trial.
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Constitutional case law has got an important influence over the normative regulations and the legal system in general, due to the multitude of ways in which the Constitutional Court can intervene in order to modulate and harmonize legal provisions and the authorities’ actions with the rules and principles enshrined in the Basic Law. The risk of sanctioning the disregarding the constitutional exigencies, either in terms of formal conditions or in what concerns the fund rules, is a factor of accountability of the legislature. Therefore, the role the constitutional review plays in increasing the quality of laws and its positive effects on the lawmaking process should reinforce the importance of the Constitutional Court in the institutional state’s architecture.
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The article analyzes the material jurisdiction to settle the action for liability of the mayor for the prejudice caused to the state budget in the exercise of his mandate by the deficient fulfilment of the duties devolving on him, a prejudice established by the Court of Auditors by its act of control. In the absence of a derogatory regulation concerning jurisdiction, such an action, being governed by the rules and principles of the tort civil liability regulated by Article 1349 of the Civil Code, falls under the material jurisdiction of the court or of the tribunal, depending on the value of the object of the dispute (of the quantum of the damage requested to be repaired), according to Article 95 point 1 in relation to Article 94 point 1 k) of the Civil Procedure Code.
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This study aims to identify the arguments for which, in the current legislative context, it is not admissible to order the sending of the case for retrial by the judgment pronounced on the application for annulment. The application for annulment, as a legal remedy, is regulated within the procedure of payment order.
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The anticipated legal capacity of the minor represents, together with the situation of the married minor, one of the exceptions of acquiring full legal capacity at the age of 18, expressly provided in Article 40 of the new Civil Code. Thus, for acquiring the „emancipation”, the minor can address the law court himself, by way of the non-contentious procedure, and with regard to the „reasonable grounds”, the legislator has not made an enumeration or an exemplification thereof, these remaining at the discretion of the guardianship courts. Given the implications which the measure of emancipation of the minor could have on himself and on others, this must be seen as an exceptional one, and although there is still no case law on the application of Article 40 of the Civil Code, de lege ferenda, the possibility to revert to the recognition of the anticipated legal capacity by the guardianship court would be, to the same extent, an appropriate measure of the higher interest of the minor.
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This paper is mainly a semantic analysis of the definition of the offence of child pornography, included in Article 374 of the Criminal Code. It emphasizes the merits and the shortcomings of the current definition, as well as some solutions intended to remedy this definition.
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This article explores the concept of usucapion as envisioned by the new Civil Code of Romania. In the current regulation, the usucapion retains its status as both an originary mode of acquiring property and other real rights and a particularly important effect of possession. Unlike the former regulation, usucapion is now applicable not only in real estate matters, but also to moveable goods. With this new regulation, the lawmaker also had in mind the land registry system, as established by Law No 7/1996. In this regard, the provisions applicable to Transylvania, Banat and Bucovina in respect to the distinction between the two forms of real estate usucapion, namely tabular and extra-tabular, are extended for the entire country, with some changes. Therefore, our study sets forth a novel perspective on this subject and at the same time aims to present its findings in a concise, albeit exhaustive manner.
