Together with the tax statement, the taxation decision is the main legal document for establishing and individualising of the fiscal obligation. It is a fiscal administrative document, to which the special law assigns the valences of a debenture, however particularizing it by issuer, object which it concerns, content, form and enforceable legal power. These aspects will be the object of analysis in this study, having as finality the configuration of the legal regime of this legal fiscal instrument.

Tax domicile is defined in the Fiscal Procedure Code in order to provide solutions to some problems of administration of taxes, contributions and other amounts owed by taxpayers, especially those on the tax registration and establishing territorial competence of the fiscal bodies. Also, the tax domicile is important in a fiscal legal relationship, in the relationships of the taxpayer with the tax authorities in case the taxpayer may be represented by an empowered person. The taxpayer with no tax domicile in Romania, who has the obligation of submitting tax declarations to the tax authorities should designate an empowered person, with tax residence in Romania, with some exceptions recently regulated by the Fiscal Procedure Code. Based on the importance of the correct determination the taxpayer’s tax domicile, the study aims to examine the legal implications of tax domicile in the procedure for the administration of taxpayers.

Conform art. 315 alin. (2) lit. d) C.pr.pen., în cazul în care procurorul dispune soluția de clasare a cauzei, ordonanța trebuie că cuprindă (după caz) și mențiunea sesizării judecătorului de cameră preliminară cu propunerea de desființare totală sau parțială a unui înscris. Acest aspect este reluat în art. 5491 C.pr.pen., care reglementează procedura în asemenea situații; astfel, potrivit alin. (1), în cazul în care procurorul a dispus clasarea sau renunțarea la urmărire penală și sesizarea judecătorului de cameră preliminară în vederea luării măsurii de siguranță a confiscării speciale sau a desființării unui înscris, ordonanța de clasare, însoțită de dosarul cauzei, se înaintează instanței căreia i-ar reveni, potrivit legii, competența să judece cauza în primă instanță, după expirarea termenului prevăzut la art. 339 alin. (4) ori, după caz, la art. 340 sau după pronunțarea hotărârii prin care plângerea a fost respinsă. Conform alin. (3) al art. 5491 C.pr.pen., judecătorul de cameră preliminară poate dispune una dintre următoarele soluții:

Analizând cererea de recurs, instanța reține următoarele: În fapt, motivul de recurs invocat de recurenta-reclamantă Banca T. privește posibilitatea antrenării răspunderii civile delictuale a lichidatorului, în temeiul art. 22 alin. (4) coroborat cu art. 24 alin. (1) din Legea nr. 85/2006, pentru săvârșirea unui act prevăzut de această lege în competența sa. Ambele părți – atât recurenta-reclamantă, cât și intimata-pârâtă S. – S.P.R.L. – sunt de acord asupra următoarelor elemente de fapt: – la data de 24 martie 2011 a fost vândut la licitație un bun imobil (apartament) al debitoarei M. – S.R.L., al cărei lichidator este intimata-pârâtă S. – S.P.R.L. (Proces-verbal de licitație nr. 30 din 24 martie 2011); – în vederea participării la licitație, recurenta-reclamantă a făcut o ofertă de adjudecare a imobilului, în contul creanței pe care o are împotriva debitoarei M. – S.R.L., la prețul de 18.750 euro – echivalentul a 75% din valoarea de evaluare a imobilului (Adresa nr. 9552 din 24 martie 2011);

From the point of view of the legal content, the execution of the prison sentence under supervision represents the penultimate way as regards the difficulty of the execution regime, being more facile than the regime involving deprivation of liberty. This execution method disposed by the trial court produces immediate effects, so that the sentence imposed is not actually executed, however, during the supervision period, the person convicted must observe the supervision measures set forth by law, the obligations imposed by the court and to fully perform the civil obligations set forth in the judgment of conviction. If the person convicted does not commit any new offence and he/she complies the supervision measures and with the abovementioned obligations during the supervision period, this execution method produces final effects as the sentence imposed is deemed to be executed by operation of law. In exchange, in case the person convicted does not comply with the supervision measures set forth by law, with the obligations imposed by the court or with the civil obligations set forth in the judgment of conviction during the supervision period, the court is obliged to revoke the advantage of suspending the sentence execution under supervision and to dispose its execution by deprivation of liberty. If the person convicted commits a new offence during the supervision period, the trial court is obliged to establish the sentence for the respective offence, to revoke the suspension of the execution of the sentence under supervision and to apply the sentence according to the second offence rules or to the rules of the intermediary plurality.

The study approaches the issue of the recrimination of the offence of usury according to the new Romanian Criminal Code. The author examines the criminal, contravention and civil involvements of lending money on interest and emphasizes the part that the National Bank of Romania has for authorizing the persons entitled to lend money on interest.

This study describes a series of aspects regarding: the form of the state, the structure of the state and the governing form, insisting upon their features and divisions, at the same time pointing out the classifications of the structures of the state (the unitary state, the composite state); respectively, the monarchy (absolute and constitutional) and the republic (presidential, semi-presidential or parliamentary).

The trust that the patient grants to the medicine professionals for applying the prevention or treatment methods corresponding to his health condition, under the lowest risks, depends on correct and complete information regarding his prevention, diagnostic and treatment activities. Actually, the breach of this deontological duty represents an act of betrayal of his trust, as he could not choose the best solution corresponding to his own interests, in the circumstances in which the patient is free to decide about his own fate. From the legal point of view, this breach of duty results in the civil liability incurred for the prejudices caused to the patient. Considered from the perspective of the biomedical ethics, the physician’s duty to inform the patient brings into focus an interesting subject of research: the manner in which the observance of the patient’s autonomy affects the mechanism of adopting the medical decision related to the diagnostic, the care, the treatment or determining him to undergo certain scientific experiments. From this perspective, the study tries to provide a new approach of the duty of information, but this time from the ethical point of view related to the consideration due to the dignity of the patient human being who is so vulnerable and suffering. The selection of the case law solutions rendered completes the exposure of the legal consequences regarding the breach of this duty.

According to the Romanian laws in the matter, the President of Romania, the senators, the deputies, the presidents of the county councils, the mayors, the county counselors and the local counselors are elected by the people by direct vote. Instead, the vice-presidents of the county councils and the deputy mayors of the local councils shall be elected by the indirect vote of the representatives elected in the county councils and respectively, in the local councils. Examining this issue regulated in several laws successively amended and supplemented, which results in a series of confusions regarding the enforcement, the author concludes that it would be reasonable and advisable for the vice-presidents of the county councils and for the deputy mayors of the local councils to be elected by a direct vote.

The article contains an analysis of litigation on reducing military service pensions recalculated/revised by Law no. 119/2010 and by Government Emergency Ordinance no. 1/2011, in relation to those retained by the High Court of Cassation and Justice in Decision no. 29/2011, given in solving interesting appeal in law, on the application of the provisions of Law no. 29/2011. From the perspectives of the Decision no. 29/2011 the High Court of Cassation and Justice, the analysis is presented on two levels. First, targeting issues of constitutionality of the Law. 119/2010 and, second, conventional control of the law courts, in assessing the application effects in concreto of national standards, by reference to the European Convention on Human Rights.

In this study the author examines the treason offence both from the perspective of the applicable Criminal Code and of the new Criminal Code, pointing out the main similarities and differences between the two regulations. Likewise, the high treason is referred to, representing a legislative novelty introduced for ensuring the legality principle related to the provisions of the Constitution of Romania, as republished.

In this study the author carries out a summary of the anti-competitive practices, of the applicable laws at the national and European level, of the investigation and control procedures. Thus, the anti-competitive practices, the different views of the American law system and the European law system are examined regarding these practices and their impact on the national and world economy, the actions taken by the supervision and control authorities for their incrimination, the applicable sanctions.