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  • The entry into force of the four Codes – Civil, Civil Procedure, Criminal and Criminal Procedure – has put an end to the legislative reform of the last 24 years in Romania and now begins the stage of their implementation. This will involve, besides noting the first case-law reactions, the initiation of a process of developing a new Romanian legal doctrine of criminal law and of private law, respectively. From this perspective, the period of exegetical approach, which is in full progress and which has manifested in the form of annotations, comments and theoretical explanations of the Codes, must be followed, as soon as possible, by theoretical analyses meant to deduct the new principles and to contribute to syntheses and systematic exposures of private law and of criminal law, respectively. In this regard, a priority role pertains to the scientific research in the field of law.
  • Any attempt in the sphere of the humanities to characterize and explain the man in his individuality, but also in the social existential context relates also to the problem of freedom. Freedom is essentially related to the human being, but also to the existential phenomenality of man. Man is the only being whose fundamental ontological dimensions are freedom and spirit. In this study, the authors briefly analyze the concept of freedom not only as a moral value or category, but especially as an ontological dimension of man. In this way, the distinction is made between the ontological freedom and the legal freedoms established or recognized by means of legal norms by the state. The legal freedoms are a phenomenal expression of human existence, whose legitimacy and ground are conferred by the ontological dimension of human freedom. In this context, there are analyzed the main characteristics of the legal freedoms and the practical importance of the ontological meaning that must be found in the freedoms established by law.
  • The idea of this study was generated by the concern, relatively modest, which the specialised literature has expressed, after the entry into force of the current Civil Code (1 October 2011), for analysing the legal rules established for the legal institution of „loss of exercise of parental rights”. In fact, the study tends to be a thorough and systematic analysis of the regulations of the Civil Code established for this legal institution, the author also being equally concerned by the grounding of some de lege ferenda proposals meant to eliminate the various imperfections of the legal rules in the field.
  • The new Romanian Fiscal Procedure Code has established a special legal act, of an absolute novelty, called „temporary taxation decision”. This is a legal administrative fiscal act, integrated into the payment of the additional main fiscal obligations established in the course of the fiscal inspection. However, the law assigns to it a few elements that individualizes it in relation to the common taxation decision, taken over in the new legal regulation without any substantive amendment. In this context, we propose the analysis of this new type of fiscal administrative legal act, with the following objectives: emphasising the reason of this establishment and of its legal nature; configuration of the premises of its issuing and of its legal valences; establishing its connection with the taxation decision issued on completion of the fiscal inspection. We will use as main documentary point of reference both the provisions of Article 133 of the Law No 207/2015 on the Fiscal Procedure Code and the regulations enacted for their uniform application, pointed out throughout our analysis.
  • 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.
  • SECȚIILE UNITE, deliberând asupra recursului în interesul legii, constatã urmãtoarele: În practica instanțelor judecãtorești s-a constatat cã nu existã un punct de vedere unitar în aplicarea dispozițiilor art. 105, cu referire la art. 10 din Legea nr. 46/2008 privind fondul forestier proprietate privatã a persoanelor fizice sau juridice.
  • The article presents the considerations of the Decision No 250/2019 of the Constitutional Court of Romania and the practice of the European Court of Human Rights regarding the change of the legal framework during the trial, concluding that it is ordered by a conclusion prior to the settlement on the merits. Likewise, there are presented arguments that justify the mandatory preparation of the minute in case of change of legal framework, the motivation of the conclusion and its communication. There are examined, from the perspective of the change of the legal framework, the amendments and supplements to the Criminal Procedure Code ordered by the Law No 130/2021, which bring specifications in agreement to the case law of the Constitutional Court of Romania and of the European Court of Human Rights.
  • The judicial declaration of presumptive death is covered by art. 49 to 57 of the Civil Code and art. 943 to 950 of the Code of Civil Procedure; these are texts that take over a large part of the old regulation provisions and also bring some novelties. The new legislation no longer requires prior assumption of disappearance and establishes a general case and two special cases of judicial declaration of death.
  • The tax return is generally regulated in the Fiscal Procedure Code, being the fundamental part for establishing tax liability. Both procedural matters and the capacity as a taxation decision assimilated act or a taxation base related act, as appropriate, gives it a distinct legal status, pointed out in this paper.
  • The statement that he is the sole heir, given by the successor to the notary public, within the notarial successoral procedure, even if it is untrue and made in order to establish the inaccuracy of the persons entitled to acquire the succession patrimony, does not constitute a statement within the meaning required by the provisions of Article 326 of the Criminal Code, because it does not meet the essential condition that, according to the law or the circumstances, it should serve to produce the legal consequence pursued by the declarant. According to Article 108 (1) first sentence of the Law on public notaries and notarial activity No 36/1995, the quality of successor and/or, as the case may be, the title of legatee, as well as their number shall be established by civil status documents, by will and with witnesses. If the evoked legal provision does not mention the statement of the successor among the means of evidence by which the quality or number of successors can be proved, the inaccurate statement given by the successor is incapable of producing the intended legal effect, in the sense that the number and quality of successors cannot be established based on it. Moreover, as a legal nature, the statement of the successor is not a means of evidence, but a simple procedural act, performed within the notarial successoral procedure.
  • Termination of a contract certainly raises a multitude of questions for the party wishing to invoke the resolution or termination of the contract. This study intends to present the main out-of-court alternatives available to the parties to a convention, namely the unilateral declaration of resolution and the Commission Pact, highlighting the advantages and disadvantages of each institution under review, as well as the guidelines of the main legal systems and opinions expressed in the practice that appeared with the entry into force of the new Civil Code. By analyzing all the aspects mentioned above, we tried to facilitate the choice of the party that wants to terminate a contract. We also presented some proposals that could improve the usefulness of these institutions, especially the unilateral declaration of resolution, proposals aimed at the correlation between this declaration and the land book, as well as the various cases that may arise in notarial practice.
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