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The tax administrative disputes, as a branch of the administrative disputes, a fundamental institution of the state of law, meant to protect and guarantee the fundamental rights and freedoms of citizens, becomes particularly important after the accession of Romania to the European Union. In this context, by the adoption of the new Fiscal Procedure Code, harmonized with the European acts in the matter, the fiscal processual rules which regulate the matter of the tax administrative disputes enjoy a greater clarity, quality and predictability. Starting from these desiderata, this study aims at analyzing the main amendments and supplements brought by the new Fiscal Procedure Code, in the matter of the tax administrative disputes, in relation to the provisions of the Fiscal Procedure Code in force. -
Within this study, the author has analyzed, in the light of the new Fiscal Procedure Code and also of the current one, the forms of the sanction of the fiscal obligation and the mechanism of their operation depending on the category of creditors that may be, on the one hand, the fiscal bodies, and, on the other hand, the taxpayers that are entitled to the refund or the reimbursement of some amounts from the public budget. Similarly, the author has made the necessary distinctions between the types of sanctions depending on whether the fiscal claims pertain to the central budget or to the local budget. Finally, the author has analyzed the modalities of granting the delay interests for the failure to refund the amounts from the budget due to the taxpayers depending on the cause which has generated these fiscal claims, respectively the fault of the fiscal bodies or of the taxpayers themselves.
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The article analyzes the facultative jurisdiction of the court seized with an application promoted by a judge, a prosecutor, a registrar, a legal assistant, who act as plaintiffs in an application for which the court where they carry on their activity has jurisdiction. The analysis focuses on the meaning and the interpretation of the phrase „court where they carry on their activity”.
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Dreptul european al achizițiilor publice reprezintă una dintre materiile cele mai armonizate din dreptul Uniunii1, atât din perspectiva normelor substanțiale, cât și a celor procedurale (căile de atac împotriva deciziilor autorităților contractante)2 -
As part of the legal culture, the judicial culture is particularly important in the activity of elaboration, interpretation and application of law, for the achievement of the values of the state of law. While the legal culture concerns the law configuration factors, the judicial culture expresses the aspects of the context of its application, having the administration of justice in its centre. The national traditions, the particularities of the positive law, a certain way of producing truth, the popular representation of justice and the flow of information and the legal ideas play important roles in crystallizing the content of the judicial culture and in expressing its specificity. Distinguishing between the internal judicial culture (including the attitudes, judgments, perceptions, values, etc. common to a group of law professionals) and the external judicial culture (expressed in the perceptions and in the imaginary of the society about justice), the author examines the content of the concept and analyzes its constitutive elements. The traditions, the forms of expression and the prospects of development of the Romanian judicial culture are analyzed from this general perspective.
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After the entry into force of the new Civil Procedure Code and of the new Criminal Procedure Code, the problem of the judicial institution of the liability of the State and of the magistrates for the prejudices caused by judicial errors still remains controversial and unclarified, further generating doctrinaire and jurisprudential controversies. In this context, this study intends, in relation to the current legal context, to make an analysis of a few controversial problems regarding the liability of the State and of the magistrates for the prejudices caused by judicial errors, aiming, in particular, at the forms of liability of the magistrates, the legal nature of the labour relation of the magistrates, the legal nature of the liability of the State for the prejudices caused by judicial errors, the procedure of engaging the liability of the State and the action for regress brought by the state against magistrates.
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In this study the authors criticize the case law of some courts by which it is ordered „the restoration of the previous situation”, in case a person acquires an asset (by committing an offence) and subsequently alienates it to a third party in good faith. The situation presented is justified, according to the authors, by the idea that, if the solution suggested is not accepted, an uncertainty and an instability will be created in the civil circuit, which are likely to lead to the infringement of the property right or of the mortgage right. Moreover, in the matter of real rights on buildings, uncertainty would be reached even in respect of the buildings recorded in the land book, thus infringing the provisions of Article 900 (1) of the new Civil Code, a text that establishes that „if a real right has been recorded in the land book for the benefit of a person, it will be presumed that the right exists for the benefit of such person”.
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The study is devoted to the analysis of the legal provisions on the civil liability for disregarding the copyrights, the rights related to copyrights and the sui-generis rights of the creators of databases. Specifically, there are discussed aspects such as: the basis of the matter, the nature of the infringed rights, the engagement of the civil liability (the nature of the legal actions regulated by Article 139 of the Law No 8/1996, the promotion of these actions, the jurisdiction to settle the litigations, setting of the damages, the provision of information and the provisional measures). The idea of the study starts, especially, from the little consideration given to the subject in the Romanian doctrine in the field of legal protection of the intellectual creation and in the numerous existing normative problems in the matter.
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At the same time with the entry into force of the new Civil Procedure Code, according to the authors, the appeal has also made its way into the field of administrative disputes, in addition to the recourse, which is the traditional legal remedy in this matter. This study identifies the problems raised by this new legislative conception, noting the current legislative inconsistencies that impedes the process of application of the objective law and, moreover, generates non-unitary judicial practice. -
The study examines, under multiple aspects, the relationship employer – employee in terms of protection of the personal data of the latter. There are identified, as being applicable, the legal rules contained in the Labour Code, in the Civil Code and in other normative acts, but also in the European and international regulations. It clarifies, in practical terms, the concrete modalities (internal regulation, individual labour contract, addendum) which may set the rules in this matter for each employer.
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Introducere. O justiție perfectă nu poate fi concepută fără respectarea valorilor, a principiilor fundamentale, nu poate fi imaginată în afara unei societăți care mai înainte de a fi dreaptă trebuie să fie una civilizată. Societatea întemeiată pe principiile statului de drept a devenit o formulă pe care o auzim rostită pretutindeni, reluată obsesiv, ca un laitmotiv fără de care nu începe și nici nu se poate sfârși o zi. Garanția statului de drept nu poate fi întemeiată decât pe o justiție echitabilă, imparțială și eficientă
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Unele considerații asupra separării puterilor în stat. În literatura de specialitate se acceptă că doctrina separării puterilor în stat s-a dezvoltat în secole întregi de evoluție politică și filosofică1. Originea sa poate fi identificată în secolul al IV-lea î.H., când Aristotel, în tratatul său intitulat „Politici”, a descris trei agenții ale formei de guvernare: adunarea generală, funcționarii publici și autoritatea judiciară. Și în Republica Roma exista un sistem asemănător bazat pe adunarea generală, senat și oficialii publici, toate funcționând pe baza principiului „verifică și echilibrează” (checks and balances). După căderea Imperiului Roman, Europa a devenit fragmentată în state-națiuni și de la sfârșitul Evului Mediu până în secolul al XVIII-lea structurile de guvernare au constat în forme de concentrare a puterii, determinată de rațiuni ereditare. Singura excepție a perioadei este considerată dezvoltarea Parlamentului Englez (Parlamentul) în secolul al XVII-lea2.
