The study analyzes the current account contract as an effective technique for simplifying long-term contractual relations, in the context of a large business volume, with its lending function. The legal definition of the contract has revealed that this contract performs, through the novation mechanism, a function integrating receivables coming from other contracts and operations of the parties in the current account, and the settlement of accounts is carried out through the offset system. In addressing the legal characters of the current account contract emphasis has been placed on its intuitu personae character and arguments have been brought for combating the thesis of the ancillary character of this contract in the relation to the contracts and operations generating receivables recorded in the account. The effects of recording of the receivables in account (of extension of maturity and of unavailability) and the category of receivables incompatible with this recording in account, as well as the legal consequences of closing the account before deadline, which pave the way for the execution of the credit balance, have also been analyzed. The effects of the recording of receivables in the account have also been analyzed from a fiscal perspective, related to the application of VAT and of the profit tax. The current account was also analyzed in the context of the insolvency procedure, as a means of maximizing the debtor’s assets and of its beneficial effects in the process of judicial reorganization. The main effects of the current account contract have been discussed under the translative aspect of the property right, marked by the moment of recording the receivable in the account, under the aspect of novation, as a legal instrument of integration in the account of the receivable, generated by the original contract or by the operation performed between parties from the perspective of offsetting the two amounts of receivables, from which the credit balance results, as a liquid and exigible receivable, susceptible to execution. The examination of the side effects of the current account contract refers to the interest applied to each receivable registered in the account and to the credit balance, as well as to the commissions and expenses related to the legal operations generating the receivables recorded in the account. Regarding the closing of the account, the two hypotheses have been analyzed, the one related to the final closing of the account, which coincides with the termination of the current account contract, and the one regarding the periodical closing, as well as the legal regime of the credit balance, resulting from the offset within each of the two hypotheses. The aspects regarding the presumption of approval of the credit balance, of its contestation after approval, in connection with the material errors and the legal action for the rectification of these errors have not been omitted either. Finally, there have been discussed the modalities of termination of the current account contract on the deadline and by denunciation, in respect of the contracts concluded for an indefinite period.

The paper intends to emphasize the importance and echo of the motivation of jurisdictional acts given in the operation of individualization of procedural measures, with emphasis on preventive measures in criminal proceedings. The analysis is imposed in the recent social and legal context, in which the individual freedom of the person is subjected to particular trials and must be preserved, an objective finally achievable through the analysis and rigorous argumentation of the acts of disposition elaborated by the judicial bodies.

The present research intends to analyze the issue of certification of the European Enforcement Orders from the perspective of the regulation provided for in Regulation (EC) No 805/2004 of the European Parliament and of the Council of 21 April 2004 creating a European Enforcement Order for uncontested claims, from the perspective of the provisions of the Romanian Civil Procedure Code and also from the perspective of recent European and national case law in the matter. Therefore, the study aims to analyze the object, the scope of application, as well as the certification conditions of the European Enforcement Orders. In order to elaborate the study, there will be analyzed with priority the current European and national legislative provisions, the specialized doctrine, and also the relevant case law in the matter.

The national legislation on social security provides for different standard retirement ages for women and men, and this aspect does not contravene the principle of non-discrimination on the basis of sex in social security matters, enshrined in Directive 79/7/EEC of 19 December 1978 on the progressive implementation of the principle of equal treatment for men and women in matters of social security, nor the principle of equality of citizens, enshrined in Article 16 of the Romanian Constitution. However, failure to apply the more favourable age conditions, laid down for women, to people who have changed their gender identity from woman to man may give rise to discrimination on the grounds of sex. The rationale for maintaining different standard retirement ages is based on the socio-professional disadvantages of women in Romania in relation to men, so that being a woman during their working lives justifies the application of a lower retirement age, regardless of whether at the time of retirement, following the change of gender identity, the beneficiary of the pension is a man, and not a woman. As national law does not regulate this issue, it is for the national courts to interpret social security legislation in accordance with the principle of non-discrimination on grounds of sex. The existence of different standard retirement ages for women and men does not automatically lead to the de jure termination of employment relationships as a result of retirement at different ages, as Article 56 of the Labour Code regulates the possibility of termination of employment relationships, for both sexes, at the same age. Nor does the change in gender identity give rise to different treatment, on the basis of sex, on the date of the termination of employment relationships as a result of the fulfilment of retirement conditions.