-
Achitare persoană fizică autorizată (avocat) pentru infracțiunea de evaziune fiscală. Nedepunerea în termen a declarației fiscale 200 pentru o perioadă de doi ani nu constituie infracțiune, ci contravenție. Sumele obținute din activități economice, dar declarate cu întârziere sau nedeclarate, pot fi impozitate cu ocazia controlului fiscal, în cazul în care documentele primare justificative, respectiv chitanțele și facturile, sunt întocmite, sunt disponibile și pot fi verificate. Nedepășirea plafonului pentru obligativitatea înregistrării contribuabilului ca plătitor de TVA poate fi dovedită prin mijloace de probă. -
Part of EU law – both primary and especially secondary – waste problem is a complex multi-faceted one in its aspects. Since the first programs of action on the environment (EAP) – the first (1973–1977), the second (1977–1983) – to the last, the seventh such program (2013–2020) entitled A better environment for a better life, the challenge of waste is dealt with either issue on its own, or as part of wider objectives. Whatever the approach, solving subordinates to old or new principles of environmental law as formulated in the first EAP and then developed in other programs of action. These are: prevention is better than cure; EIA should be considered at an early stage of decision making; exploitation of nature by means of causing significant damage to the ecological balance should be avoided; scientific knowledge must be improved to allow for appropriate action; „polluter pays” principle, the polluter should bear the cost of prevention and environmental restoration after damage thereto; activities of a Member State shall not cause damage to the environment of other States.
-
Seen by Aristotle as a pure ornamental rhetorical figure, the metaphor is no longer intended in the 21th century to embellish poetical expression, but to generate new forms of access to knowledge, leading from a paradigm of expressive semantic regime to a semantic cognitive regime. It is considered today that the metaphor is not only related to the literary style, but to the whole of human sciences. Even the definition of the right has fuelled an abundant literature that is lost in the darkness of times, and which seems to have failed to reach a right conclusion, as lawyers still seek a definition for their concept of law. This is because the meaning of law, its force and its reason to be keep an irreducible part of mystery, a mystery derived, in part, from the fact that the right term is a metaphor and, like any metaphor, linguistically materializes the cognitive processes of communication and provides, by analogy, an imaginative support that binds it to an already familiar conceptual circuit.
-
After the First World War, six different systems of civil law were enforced in Greater Romania. The conflicts among these systems were settled through interprovincial law, carved by scholars and jurisprudence according to the Private international law template. This paper aims to present the choice-of-law rules and the jurisdiction grounds of the Romanian interprovincial law. The choice-of-law rules were organized according to the following principles: the status and capacity of persons were subjected to the law of the domicile of origin, movables and real estates were governed by lex rei sitae and the formal validity of legal act was subjected to the place where the act was concluded. The effects of acquired rights were subjected to the local law. Their enforcement was governed by lex loci executiones. Only the exclusive jurisdiction rules of the local law ought to be observed by the judge. For the rest of the jurisdiction rules, the local judge had to follow the jurisdictional grounds provided in the Civil Procedure Code of the Old Kingdom of Romania. The judicial decisions delivered in one province were enforced without exequatur in the other provinces.
-
The new Criminal Code has introduced the imputability as essential feature of the offence. In the current meaning, imputability also includes guilt. Nevertheless, the legislator has mentioned also guilt as essential feature of the offence, together with imputability. The author analyzes to what extent the two essential features of the offence are complementary or exclude each other.
-
This article addresses the matter of the correct legal classification of the introduction of drugs into the country for personal use. Our attention was drawn whereas not only that the judicial practice of the national courts and the specialized literature are not unitary in terms of legal classification, but even the High Court of Cassation and Justice has pronounced diametrically opposed solutions. Within the paper, it is performed an analysis of the incidental texts of law and of the judicial practice in the field, as well as some aspects of legislative technique and criminal policy.
-
This paper addresses the matter subordinated to the substantive competence of settlement, during the criminal investigation phase, of the cases in which, initially under the competence of the D.I.I.C.O.T., the procedure of disjunction intervenes. His authors conclude that the provisions of Article 11 (3) of the Government Emergency Ordinance No 78/2016 must in no way be interpreted as being enacted in order to arbitrarily prorogue a prosecutor’s competence, but only for the purpose of the proper administration of justice, purpose to which any decision of disjunction must be subordinated.
-
The way of exercising the parental rights and duties suffered after the adoption in 2009 of the Civil Code significant amendments as compared to the previous regulation. At the time of elaboration of the current Criminal Code, especially of the Chapter reserved to the family offences, this aspect has not been taken into account, so currently it is established the lack of synchronicity between the two regulations. The current regulation of the offence of non-compliance with the measures regarding minors, provided by Article 379 of the Criminal Code, refers to family relations that do not cover the new socio-economic realities, in which it is witnessed the labour migration from Romania to other states, in many cases doubled by the dissolution of some families. Similarly, the situations in which the children are left in the care of other persons or where the distance between the child and one or both parents is beyond the borders of a state become increasingly frequent.
-
In this study, the author, starting with a specific case, refers to the patrimonial liability of the employees grounded on Article 253 (3) of the Labour Code. The text takes over from the common law the so-called action for regress of the principal for the act of the agent, provided by Article 1384 of the Civil Code. However, this action is possible only if the agent (the summoned employee) is liable for the prejudice, and not in the assumption that other persons or the principal himself (the employer) is guilty for causing the prejudice. At the same time, the elements of the contractual civil liability of the employees, consisting in the illicit act, causing damage to the employer’s patrimony, the causal link between the illicit act and the prejudice, as well as their guilt, are cumulative; the lack of one of them removes the mentioned liability.
-
The funeral expenses are borne either from the estate left by the deceased, or by the person who contracted this obligation, or who has been entrusted by will with the task of settling the funeral. Also, the person who is responsible for the act which caused the expenses is usually obliged to pay them back. As such, this short study presents the notions of funeral and commemoration expenses from the perspective of the persons obliged to bear them.
-
In this study we are making reference to the refusal to accept the bill of exchange and the extraordinary acceptance in the Republic of Moldova and Romania. By accepting the bill of exchange, the drawer becomes the principal debtor and, consequently, the bill of exchange must be presented to him. In case the drawee refuses the acceptance of the bill of exchange, the statement of refusal must be ascertained, within the time limits set for presentation on acceptance, by an act drawn up. Normally, the acceptance of the bill of exchange is made by the drawee. In the case of refusal of acceptance from the drawee, in order to protect the interests of the holder of the bill of exchange, the law regulates the possibility for a person other than the drawee to accept the bill of exchange. Such an extraordinary acceptance avoids the initiation of the action for regress.
-
Privileged wills are sometimes viewed as an anachronism. In civil law systems such as Romania or France, the freedom of disposition is limited by certain institutions (e.g. the hereditary reserve and the forced heirship), while this is not the case in common law jurisdictions. Nevertheless, civil and common law systems inherited the Roman notion that in some extraordinary circumstances the testator should be allowed to bypass the rigid formalities required for the validity of a will. In turn, civil law systems view such privileged wills as a rather simplified version of the notarial form, while English law fully lifts the written requirement for these cases. The purpose of the current article is to prove the enduring relevance of privileged wills in the contemporary world through an analysis of their origins, current regulation and prospects.
