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The new Fiscal Code and the new Fiscal Procedure Code harmonized with the European Union legislation have brought significant mutations in the development of the relations of fiscal law and of fiscal processual law between the public tax authorities and the taxpayers/payers. These relations of fiscal law and of processual fiscal law have as their primary foundation the fiscal administrative act, which underlies the entire edifice of the fiscal matter. Starting from these desiderata, this study aims at analyzing several aspects regarding the implications which the new regulatory framework in fiscal matters has brought in the field of adoption of some fiscal administrative acts, emphasizing, at the same time, the distinction which must be made between the fiscal administrative acts and the administrative acts whereby budgetary claims are individualized. -
Declanșarea și judecarea unui proces atrag per se o serie de cheltuieli bănești care se materializează în taxele judiciare, onorariile avocaților, experților și ale altor specialiști, ori în sume de bani cuvenite martorilor chemați să răspundă în fața judecătorului, pe lângă multe alte inconveniente. Dacă sarcina înfăptuirii justiției aparține statului, principiu recunoscut în majoritatea sistemelor democratice, se pune problema sarcinii suportării cheltuielilor pe care le presupune judecarea unui litigiu. S-a ajuns astfel la „compromisul” prin care cheltuielile de judecată să fie împărțite, aproximativ proporțional, între stat și părțile litigante. Culpa procesuală este izvorul cheltuielilor de judecată, partea îndreptățită la acordarea acestora este partea litigantă, potrivnică celei care cade în pretenții și, pe cale de consecință, cea care a fost în culpă procesuală, prima fiind „victima” celei de-a doua. Ab initio trebuie precizat că stabilirea cheltuielilor de judecată va fi făcută de instanță numai în măsura în care acestea au fost solicitate în cursul procesului pendinte, faptul că instanța nu le-a acordat reprezentând o omisiune a acesteia, care poate fi îndreptată pe calea unei cereri de completare a hotărârii, dacă partea are deschisă această procedură. Probleme s-au ivit în legătură cu actualizarea cheltuielilor de judecată în faza de executare silită, când executorul judecătoresc proceda la punerea în executare a hotărârii judecătorești. Astfel, s-a născut întrebarea „Poate executorul judecătoresc să actualizeze sumele cuvenite creditorului cu titlu de cheltuieli judecătorești?” Înalta Curte de Casație și Justiție a limpezit problema de drept ridicată și a statuat că sumele acordate printr-o hotărâre judecătorească pot fi actualizate în funcție de rata inflației, de executorul judecătoresc în etapa executării silite (cu notă aprobativă). -
The offences provided by the Law No 31/1990 on companies form a domain relatively little explored by the criminal law specialists and quasi-unexplored by the civil law specialists. This study deals with the two offences grouped within Article 2721. These offences have a few specific elements. First, the active subject in the legal rule hypothesis is qualified, namely a person that holds a certain quality of company member. Secondly, for two of the offences, the hypothesis of criminal rule must be supplemented by the rules of company law regulating the issue of company securities. By the fact that the hypotheses of the other offences regulated in Article 2721 are part of the company law, first it is the duty of the civil law specialist to decode the meaning of the material rule, because a rigid application of the purely criminal vision in a field of the private law can lead to wrong conclusions, with serious consequences on the subjects of the offences. But, in order to cover the entire interpretative area, the same consideration must be given to the criminal aspects as well, where the role of the criminal law specialist steps in, so that the reader – either a civil law specialist or a criminal law specialist – forms a proper idea about a far too little investigated field.
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In this case study, the authors analyze a less common situation in the judicial practice, namely the one of the confirmation of the judicial administrator, in so far as the judicial control court admits the appeal of the creditor that had requested by means of an application for summons the appointment of another insolvency practitioner. The institution of judicial control finds its legal basis in Article 129 of the Basic Law, according to which against the judgments, the parties concerned and the Public Ministry may exercise the legal remedies, under the terms of the law. The provisions of Article 501 of the new Civil Procedure Code give efficiency to the above-indicated constitutional text, given that, without the binding nature of the judgments pronounced by the judicial control court, the purpose of control and, finally, the well-grounded and legal settlement of the cases would not be achieved.
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In this article the author aims to analyze, from a constitutional point of view, the content of Article 24 of the Basic Law. The right to defence is a universal right enshrined in the most important international documents that have guaranteed, after the end of the Second World War, the suite of human rights and freedoms inherent and essential to human dignity. There would be no right to defence if there wasn’t a corollary right, the right for everyone to go to court, asking for justice when another person has violated their legitimate rights and interests. The society, the State has the same indictment right when a person violates the social values protected by a criminal law. In addition to the traditional justification for the regulation and protection by the State of the right to defence, its guarantee in a democratic society is also a requirement to respect a fair trial, in which the parties (plaintiff and defendant) must enjoy equal conditions for supporting their claims or defence. In other words, every accused person is entitled to defend itself and prove to the judge the inconsistency of the accusing evidence against him.
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The judicial practice, including that of the Supreme Court, reveals difficulties in applying the sanction of nullity, in particular in case of virtual nullities. In this context, the author shows that it is necessary an applied analysis of the theory of nullity, in order to establish a staging of the judicial approach undertaken for applying this sanction. An interdisciplinary approach for the purpose of establishing the role of the condition of injury in such approach contributes to the avoidance of the confusion of the virtual nullity with the relative one.
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The problems of compulsory licences in the matter of patents has received a unitary regulation with the signing of the Agreement on Trade-Related Aspects of Intellectual Property Rights – TRIPS Agreement. Likewise, the Doha Declaration (Doha Declaration on the TRIPS Agreement and Public Health) is an important legal reference point because it clarifies a number of practical aspects relating to the compulsory licences in the matter of new medicines both in terms of the production for the domestic market and the import of such products. In the context of the sharp rise in the prices of new medicines, as well as of the constant pressure on the public health insurance budgets, the mechanism of compulsory licences may represent for the patients a new way of access to the new innovative medical therapies. This article discusses the international and European legal framework, with a special focus on the legal regime of compulsory licences in Romania. There are also examined the experiences of other countries in this field, the way of determining the remuneration due to the patent owner, as well as the usefulness of these practices for Romania.
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The article analyzes the changes brought in the matter of approval of the application for enforcement. In the Civil Procedure Code of 1865, the enforcement court had jurisdiction over the approval of the application for enforcement. By the Law No 459/2006, this jurisdiction has been changed and the power to approve the application for enforcement has been recognized to the court executor. By the Decision of the Constitutional Court No 458/2009, this change was declared unconstitutional and it was restored the approval of the application for enforcement by the enforcement court. By the Law No 134/2010, that is the new Civil Procedure Code, it has been preserved the approval of the enforcement by the enforcement court, however, by the Law No 138/2014, it was restored the form declared unconstitutional. Therefore, we have considered as being predictable 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. Following the Decision of the Constitutional Court No 895/2015, it has been adopted the Government Emergency Ordinance No 1/2016, which reinstated to the jurisdiction of the enforcement court the approval of the enforcement applications. In our opinion, the legal and correct solution is the approval of the enforcement by the enforcement court.
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The regulation (Article 227) of the new Criminal Procedure Code has a partial correspondent in the provisions of Article 146 paragraphs 8 and 111 and Article 1491 paragraphs 9 and 12 of the previous Criminal Procedure Code (1968). The authors analyze the institution of rejection of the proposal of preventive arrest of the defendant during the criminal prosecution, presenting some critical issues and proposing some improvements to the new regulation.
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In this study, the author has chosen to present and to analyze the offence of abandonment of family, provided in Article 378 (1) c) of the Criminal Code, because, with the stabilization of the judicial practice after the entry into force of the Criminal Code, it has been established a new outlook in respect of the approach of the constitutive elements of the offence and a clarification of the controversial aspects with regard to establishing the ill-intention of the offender.
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The direct action is a means to settle debts, created in order to protect privileged creditors. Thus, such action must be expressly provided by law. With regard to the lease contracts, the new Civil Code brings a new element, regulating the right of the lessor to hold the sub-lessee liable for the payment of the rent or for the failure to enforce the contract. As the right conferred to the lessor represents a new element within the Romanian doctrine, there is a necessity to perform an extended study of the direct action derived of the lease contract. This study tackles a general analysis of the direct action of the lessor against the sub-lessee from the perspective of the new Civil Code. Furthermore, there are references within the text regarding the old stipulation in relation to the new one. Last but not least, there will be constant references to the French doctrine as well as to the de lege ferenda propositions for the amendment of the texts within the new Civil Code.
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Faptul că, în cadrul acțiunii în revendicare promovate anterior intrării în vigoare a Legii nr. 10/2001, pârâții au invocat în apărare prevederile art. 45 alin. (2) din acest act normativ, precum și buna-credință de care ar fi dat dovadă la încheierea contractelor de vânzare-cumpărare, nu reprezenta un argument suficient pentru ca instanța să treacă la analiza fondului acestei apărări, după ce aceeași instanță stabilise că legea, în conținutul căreia se regăsește textul de care se prevalau pârâții, nu are incidență în cauză, având în vedere data promovării acțiunii și opțiunea reclamantei, de a continua judecata în condițiile dreptului comun, aspecte ce relevă caracterul contradictoriu al considerentelor hotărârii atacate, fiind astfel incidente dispozițiile art. 304 pct. 7 C.pr.civ.
