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This approach is meant to carry out a brief examination of the control which the judge is required to perform on the acts of disposition of the parties in the civil trial. It refers to the main sides of availability and, especially, to the presentness and imperativeness of such a control. In this context, the author notes that the new Civil Procedure Code has not abdicated from the active role of the judge, this being far from the peak of its „glory”. Likewise, the author analyzes the procedural ways of invalidation of the acts of disposition, first noting the incidental legislative regulation both with regard to the transaction and to the judgment that confirms the agreement of the party. It is noted that, from a normative point of view, the party does not have an option right between the exercise of the action for annulment and the means of recourse against the judicial transaction. At the end of the study, the author analyzes some aspects of the recourse which can be exercised against the acts of divestment and acquiescence to the claims of the applicant. -
În cazul în care prin acțiunea introductivă promitentul-cumpărător a solicitat numai restituirea avansului achitat în temeiul antecontractului de vânzare-cumpărare și dobânda legală aferentă, nesolicitând și constatarea intervenirii pactului comisoriu expres stipulat de părțile contractante cu consecința repunerii părților în situația anterioară sau rezoluțiunea judiciară a convenției, în temeiul art. 1020–1021 C.civ., este lipsit de fundament juridic demersul său, astfel cum a fost formulat, deoarece numai în caz de desființare a convenției se poate dispune obligarea părții în privința căreia angajamentul nu s-a executat la daune-interese. (Înalta Curte de Casație și Justiție, Secția a II-a civilă, Decizia nr. 3261 din 24 octombrie 2014) -
The offences regulated by the Law No 31/1990 on companies form a domain relatively less explored by the criminal law specialists and quasi-unexplored by the civil law specialists. In this study, the authors deal with those offences grouped within Article 272 of the above-mentioned law. These offences have a few specific elements. First, assuming there is a legal rule, the active subject is qualified, that is a person holding a certain quality of company member. Secondly, for two of the offences, the assumption of criminal rule is another rule, of the company law, to which the criminal law rule refers. By the fact that there is a situation such as the latter, but also because the assumptions of the other offences provided in Article 272 are part of the company law, first it is the duty of the civil law specialist to decode the meaning of the material rule, because a rigid application of the purely criminal vision in a field of the private law can lead to wrong conclusions, with serious consequences on the subjects of the offences. But, in order to cover the entire interpretative area, the same consideration must be given, according to the authors, to the criminal matters as well, where the role of the criminal law specialist steps in, so that the reader – either a civil law specialist or a criminal law specialist – forms a proper idea about a far too little investigated field.
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In this study, the authors have chosen to present and to analyze the criminal law institution of the conditional release because, as practitioners, more than once, they came to discover a different application thereof, a different approach of the criteria laid down by this institution and even a difference of opinions within the assessment of the opportuneness of ordering this measure by the judges of the same court, this generating an uneven practice with regard to the application of the same rule of criminal law.
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Within this article, the author makes an analysis of the main provisions of the Hague Convention of 1985 on the law applicable to trusts and on their recognition. In the context of introducing in the Romanian civil law the legal operation of fiducia, achieved by the provisions of Articles 773–791 of the Civil Code of 2009, Romania’s accession to the Hague Convention would be a natural step that the Romanian legislator should take in the near future. Although some of the provisions of the Hague Convention have been taken, tale quale, within the provisions of private international law relating to the fiducia, the accession to the Hague Convention and its introduction into the Romanian internal law, would lead to expanding the scope of practical application of the legal instrument of the fiducia itself.
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In this study, the author makes a presentation of the Romanian legislation and case-law, of the European case-law (the European Court of Human Rights), of some regulations of the European legislation, as well as of some provisions of the Constitution of France and of Belgium, all concerning the protection of human dignity and reputation of the individual.
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The author of this study, starting from the premise that both the employees of public authorities/institutions (who carry on their activity based on an individual labour contract), as well as the civil servants of these budgetary structures (who carry on their activity based on a job relation) have a legal labour relation each, comes to the conclusion that the present jurisdictional system regarding the labour conflicts (the disputes) of the two categories of personnel mentioned (the labour conflicts of the employees of the public authorities/institutions are settled by the labour jurisdiction courts, while the same type of cases, in case of civil servants, fall within the jurisdiction of administrative disputes courts) is obviously unnatural and discriminatory. This being the case, it is proposed the unification of the jurisdiction in this respect, in the sense that both for the employees of the public authorities/institutions and for the civil servants in their service, the competence to settle the labour conflicts is going to pertain to the labour jurisdiction courts.
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The Romanian Labour Code (the Law No 53/2003, republished on 18 May 2011) provides, in Article 38, that „Employees may not waive the rights recognized to them by law. Any transaction which aims at waiving the rights recognised by law for the employees or at limiting such rights shall be null.” The author starts from the premise that this legal text, which could also be found in the previous Labour Code (Law No 10/1972), should be reconsidered, however, in the light of the social order of today, of the principles and of the requirements of the market economy and of the dynamics of the labour relations and of the labour market. Considering the above, the author formulates, in accordance with the Romanian labour law doctrine as well, a flexible interpretation of Article 38 of the Labour Code, also taking into account a series of texts of the new Romanian Civil Code, which entered into force on 1 October 2011, by rallying, at the same time, to a number of de lege ferenda proposals elaborated in the labour law doctrine over the last years.
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In this study, the author analyzes the provisions of the Romanian Civil Code (the Law No 287/2009) referring to the matrimonial convention (Articles 329–338 and Articles 366–369). Therefore, there are examined the provisions on: the notion; the principles of the matrimonial convention; the legal characters; the conclusion of the convention – the conditions on the substance and the form of the convention; the date of conclusion and the date from which it produces effects; the caducity, the simulation and the nullity of the matrimonial convention; the object of the convention; the publicity of the convention and its amendment.
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As subject of public international law, the European Union is committed not only to observe, but also to develop the public international law and, within this framework, it is established the principle of equality between the Member States, within the limits of the treaties of the Union. The institutional structure of this intergovernmental international organization and the procedure of adoption of the legal acts reflect a nuanced equality between the Member States, which however emphasizes the specificity of the Union. „United in diversity”, a motto to which, according to the Declaration No 52 to the Treaty of Lisbon, not all Member States have subscribed, the European Union promotes an enhanced integration and a political cooperation in which the States act in accordance with the Treaties and, in certain cases, for the purpose of supporting the national interest. The transfer of competences from the States to the Union was achieved gradually, with the economic and political evolution at national and international level, pursuant to the state sovereignty. Equality between states within the European Union is a principle whose application in the current European and international context might reflect a new approach of the European integration and positioning of the Member States within the Union. -
In a more and more obvious „global legal space”, the legal culture – understood as a set of knowledge, creations and forms of expression of law – undergoes fundamental changes and major developments. By rejecting hegemony in favour of hybridization, the realistic perspective involves a „cross-over” of the legal systems, concepts and cultures and calls for important mutations on several levels. Starting from such appreciations, the author analyzes the trends and the prospects, in this context, of the education and of the research of law, doctrine, legal science and deontology of the legal professions in Romania.
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Finding the truth in the criminal trial sometimes requires the hearing as witnesses of some persons who know of factual elements referring to the object of the case. In order that the statements given by these persons should not be influenced by factors of pressure exercised on them, the criminal processual legislation has also instituted some special measures to protect the persons that are going to be heard in this capacity in the criminal trial, being also created special categories, such as the category of threatened witness, of vulnerable witness and of witness included in the witness protection program. This study deals with the transitory situation arisen after the entry into force of the new Criminal Procedure Code where the witness, to whom the status of witnesses with protected identity in the criminal prosecution phase has been granted in accordance with the provisions of the previous Criminal Procedure Code, is heard in the trial phase after the entry into force of the new Code.
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Within this paper, the author makes a brief review of the background, respectively of the grounds of the Decision No 363/2015 of the Constitutional Court, and afterwards he stops to analyze the effects of this decision on the criminal trials ongoing at the date when the mentioned decision is pronounced. In relation to the exigences imposed by the principle of legality of incrimination and to the fact that the text declared unconstitutional has incriminated for the first time a certain conduct as an offence, the failure to reconcile, within the legal time limit, the incrimination text with the provisions of the Constitution of Romania, republished, has the value of a decriminalization.
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This study analyzes the rules within the Romanian labour legislation referring to the attributions of the trade unions in correlation with those of the elected representatives of the employees. It is concluded that there are, in this matter, legal solutions obviously uncorrelated, major errors, unjustified exclusions from the exercise of some attributions of the representatives of the employees in favour of the trade unions. All these despite the fact that, in terms of essential competences – either of the trade unions or of the representatives of the employees –, the legal solutions are identical. In relation to these findings there are made a series of proposals to improve the labour legislation which have as objectives to clarify the role and to state the attributions of the trade unions and of the representatives of the employees in the conduct of the labour relations.
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The area of significance of certain terms used in the Constitution is quite diverse and therefore we cannot be precise about their content, especially when the semantic perception of those terms is not purely legal. Terms, as „homeland”, „nation”, „nationality”, „people”, „national minorities”, „national identity” or „ethnic identity” don’t have at first sight an explicit constitutional significance. The content of these terms evolves with the dynamics of the population. Moreover, some of these terms have a specific meaning in some cultural systems and another meaning in other civilizations. Therefore, they should be explained according to the corresponding social realities, political culture and traditions of the population or community of citizens to whom they will apply.
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This study deals with the problem of the judicial remedy and of the time limit for exercising it in case of the rejection on the merits of the application for establishing guardianship. The analysis is carried out from the perspective of the civil procedural provisions which regulate the procedure for settling the non-contentious applications.
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In respect of the contract of transport, the provisions of the new Romanian Civil Code in the matter (Articles 1955–2008) have the nature of general law, which, as the case may be, is supplemented by the special legislation, specific to each type of transport (rail, naval, road, air). Considering the above, this study makes an analysis of the provisions of the new Civil Code referring to a limited aspect, namely a summary on the rules of this Code, with reference to the civil-contractual liability of the transporter in the contract of transport of goods.
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Art. 1100 dispune că creditorul nu poate fi silit a primi alt lucru de cât acela ce i se datorește, chiar când valoarea lucrului oferit ar fi egală sau mai mare. Acest text, care nu este de cât o consecință a art. 9691 și a interpretărei voinței părților, reproduce No. 530 din obligațiile lui Pothier: «Obicinuit, zice acest autor, nu se poate plăti de cât lucrul datorit; și debitorul nu poate să oblige pe creditorul său a primi drept plată alt ceva de cât ceea ce i se datorește.» «Aliud pro alio, invito creditori, solvi non potest.»2 «Nici creditorul, zice art. 1862 din Codul Calimach (1213 C. austriac), nu poate fi silit să primească împotriva voinței sale alt ceva, fără de cât aceea ce are dorit să ceară, nici datornicul nu este îndatorit să dea sau să facă alt ceva, fără de cât aceea ce este dator să dea sau să facă. Aceasta are tărie și pentru vremea, când, și pentru locul, unde, și pentru chipul cum are să se împlinească îndatorirea.»3 -
În primul meu articol, publicat în Dreptul dela 8 Decembrie 1913, arătam că unul dintre cele mai mici și mai sărăcăcioase bugete, în care spiritul de exagerată economie, de adevărată sgârcenie, se arată la fiecare pas, este acel al Justiției. Nu știu cum s’a făcut, că aproape toți miniștrii de justiție, deși avocați prin meseria lor obișnuită, deci cunoscând în deaproape pe magistrați și situațiunea lor materială mai mult decât precară, nu au intervenit până acum de a schimba normele și alcătuirea acestui buget sărăcăcios și nedrept. În adevăr, acest buget, care până mai eri era de 10 milioane, azi, după atâtea secțiuni noui de Curți și tribunale înființate, abia se ridică la 11 milioane și jumătate. Iar salariile magistraților și ale celorlalți funcționari judecătorești, de acum 24 ani, dela legea organizărei judecătorești din 1890, a d-lui Teodor Rosetti, au rămas aceleași! Și cât de mult s’a schimbat în 24 ani situațiunea economică a țărei! Banul s’a eftenit, iar prețul obiectelor de prima necesitate s’a întreit și împătrit chiar.
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This study is a thorough analysis of the procedure of judgment in the absence of the defendant. In particular, there are assessed the remedies that the Romanian regulation provides to the one who has been the subject to a procedure of judgment in contumacy. The author brings arguments of comparative law and of systemic interpretation of the internal legal rules, his conclusion being that there are many aspects in which the internal regulation is deficient.
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The most important normative act, which regulates the matter of establishing, organizing and dissolving societies, is Law No 31/1990. According to Article 1 (1) of the Law No 31/1990, for the purpose of carrying out activities for profit, natural persons and legal persons may associate and form companies with legal personality, in compliance with the provisions of this law. Article 1 (2) of the same law provides that the companies referred to in paragraph (1) based in Romania are Romanian legal entities. Violations of legal norms regulating the establishment, organization, modification and cessation of the activities of societies can be manifested in various forms and may, as the case may be, imply criminal, civil, disciplinary, tax liability etc. Taking into account the fact that the companies have a special importance in the field of business, the Romanian legislature criminalizes certain facts of violation of the norms provided by the Law No 31/1990.
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The faulty interpretations of the normative system as a hierarchical system are due to analysing the matters of validity and of withdrawal of legality on the basis of the same methods of interpretation as when the matter of conformity is examined. If we clearly operate this distinction, using the pre-war case law, then the ordinary courts have competences in the matter of contentious of validity of rules and even some competences in the matter of contentious of conformity, despite the Constitutional Court’s claim to monopolize the constitutional contentious of rules. Likewise, they have competences in the matter of contentious of conformity of the infraconstitutional rules with the Constitution, which is questioned only due to the understanding of the normative hierarchy according to the French model, which is not applicable pursuant to the Constitution of Romania. Finally, I will prove that the ordinary courts have the competence to verify the agreement of the rules declared unconstitutional with the C.C.R decision.
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Leave of absence is a motivated missing (absence) from the workplace, being a period when the employee does not work. As the leave of absence from the workplace is not legally regulated by the normative acts in force, in practice, when the employee requests leave of absence in order to solve some personal matters, discussions arise as to whether or not he receives salary during the leave of absence. This study raises for discussion some considerations and proposals referring to the legal status of the leave of absence from the workplace, both for the employees from the budgetary sector and for the employees from the private sector.
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The article analyzes the Decision of the Constitutional Court No 369/2017, by which the phrase „as well as in other requests assessable in cash worth up to ROL 1 000 000 inclusive” was declared unconstitutional. In the Civil Procedure Code, in Article 483 (2), there are listed the judgments that can not be challenged with recourse, among which there are the requests assessable in cash worth up to ROL 500 000. By Article XVIII of the Law No 2/2013, this threshold was increased to the amount of ROL 1 000 000 inclusive. We consider criticizable the establishing of the categories of court judgments that have eluded the recourse taking into account the value criterion and we propose to eliminate this criterion. In our opinion, we agree with the admission of the plea of unconstitutionality, which has eliminated the value threshold for the promotion of judgments that can be challenged with recourse. Likewise, we consider criticizable also the delimitation of the material competence between judges and tribunals, being based on the value criterion. In our opinion, the delimitation of the material competence must be made depending on the nature of the litigation brought to justice, not on the value criterion of the request for summons.
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The oblique action is a means of preserving the claim that has been regulated both in the sense of the new Civil Code and in the sense of the old Civil Code. The new regulation, however, brings some improvements to clarify the conditions and effects of the oblique action. At the same time, the notion of general pledge of creditors is replaced by the notion of joint guarantee. As such, a study on the effects and conditions of the oblique action is extremely useful, especially as it is compared with the provisions of the new French Civil Code. Through this paper we have understood to deal with a very important and up-to-date subject as it is a means of protecting the claims at the disposal of any creditor. At the same time, the parallel with the direct actions comes to clarify the confusion that has been created many times in both doctrine and judicial practice between the two legal mechanisms.
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Following the Decisions of the Constitutional Court No 405/2016 and No 392/2017 there are numerous discussions regarding the regulation of the offence of abuse of office, provided by Article 297 (1) of the Criminal Code. The Ministry of Justice has proposed the amendment of Article 297 (1) of the Criminal Code without establishing a value threshold and without the circumstantiation of the injury caused by committing the facts, elements depending on which it can be assessed the incidence or lack of incidence of the criminal law, by ignoring the above-mentioned decisions of the Court. In the public debates organized by the Ministry of Justice different opinions have been expressed in the sense of establishing a derisory threshold of ROL 1 000, in another opinion a threshold of ROL 2 000 000, and in another opinion in the absence of any threshold, without any circumscribing of the offence of abuse of office. In the context of these discussions, we propose the adoption of the regulation of the French Criminal Code in which facts are clearly, precisely and predictably circumscribed. -
This article proposes a solution to identify the initial moment of the period of prescription of the criminal liability in case of the offence of deception, in the particular situation where the material element is separated in time from the immediate follow-up. In order to resolve this matter of law it is necessary to establish the legal nature of the offence of deception, from the point of view of the offence unity. If a progressive offence is in question, the form of legal unity being part of the category of offences with duration of consummation in time, the period of prescription of the criminal liability begins to run from the date of committing the action or inaction.
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The aim of the present paper is to cover the main aspects regarding the legal treatment of witness protection in the Romanian criminal legislation by presenting, from a critical standpoint, the current regulation of the witness protection. The authors analysed essential aspects regarding the protection of threatened witnesses, the protection measures ordered during the criminal investigation, the protection measures ordered during the trial or the protected witnesses hearing, as well as the protection of vulnerable witnesses by reporting to the European Convention of Human Rights provisions and jurisprudence. Also, the present paper analyses the probative value of the protected witness statements and contains comparative law matters on witness protection laws in several European countries.
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This study focuses on the legal issues involved by the provisions of Articles 125 (3) and 132 (2) of the Constitution (according to which the office of judge or public prosecutor shall be incompatible with any other public or private office, except for the didactic offices in the higher education institutions) in correlation with the provisions of Article 41 (1) of the Constitution (according to which the right to work shall not be restricted, and everyone has a free choice of his/her profession, trade or occupation, as well as work place). Currently, the relevant administrative practice and case law interpret and apply extensively (lato sensu) Articles 125 (3) and 132 (2). Such approach leads to the presumption that any other activity performed by judges or public prosecutors is forbidden (otherwise triggering disciplinary liability thereof) unless that other activity is not related to didactic offices in higher education or is not assimilated to such offices by special law (or, as it happens most often, by a decision issued by the Plenum of the Superior Council of Magistracy). This study demonstrates that, on the contrary, the aforementioned constitutional provisions establish a presumption according to which the judges and public prosecutors can lawfully perform not only the activities which consist in „didactic offices in higher education”, but also any other activity which is not an „office” and in relation to which there is no „conflict of interest” in the light of the relevant legal provisions. In order to reach this conclusion, the constitutional and legal provisions on the concept of holding multiple „offices” must cease to be interpreted extensively (lato sensu), as it is made currently by the administrative practice and the case law, but restrictively (stricto sensu) – as those constitutional provisions constitute an exception from the constitutional principle of the free right to work, establishing a restriction of this fundamental right exercise. The legal provisions laid down in this field can be qualified as consistent with the Constitution only if their normative content does not produce an extensive application of the constitutional provisions concerning the holding of multiple „offices”. Thus, by the words „other public or private office” (with which the office of judge or public prosecutor is prohibited to be held simultaneously) one has to understand exclusively a public or private activity performed regularly and in an organized manner within an institution (organization) against a remuneration.
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The ordinary courts have the general competence to protect the rights and freedoms of individuals, whether provided or not in the international treaties or in the Constitution of Romania. The Constitutional Court’s claim to be the only one to exercise constitutional justice powers is based on a faulty interpretation of its own competence, which is constitutionally determined as being to ensure the supremacy of the Constitution, and on reducing the constitutional contentious to the contentious of rules. A correct interpretation of the constitutional provisions and the fructification of the Romanian tradition in the matter of constitutional justice demonstrate that the ordinary courts are competent to apply the Constitution in order to protect the rights and freedoms of individuals, therefore to exercise constitutional justice powers, because this is not reduced to the control of the constitutionality of the laws.
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Until the entry into force of the current Civil Code, the maintenance contract was an unnamed one and did not benefit from a regulation by the former Code or by other normative act. Often encountered, developed in time by the practice, the doctrine and the case law, devoid of rules to determine its definition and content, the maintenance contract raised problems due to the difficulty with which it was delimited from similar contracts. In this study, starting with the provisions of Article 2256 of the Civil Code, corroborated with the provisions of Article 2247 of the Civil Code, we are analyzing a real, practical situation of applicability of the provisions of the mentioned articles, showing also the solution which we consider to be the most effective, from all points of view, to solve the problem. It concerns the situation in which the maintenance contract was concluded during the lifetime of an individual who, at the time of conclusion of the contract, suffered from a disease which caused his death.
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Stipulation for another and direct actions are two topical legal mechanisms that, although in theory are clearly explained, the judicial practice is hesitant in their application. At the same time, due to the multitude of similarities regarding the effects of these legal mechanisms, a confusion has been created in numerous situations both in terms of their legal meaning and their applicability. As such, a comparative study of the two legal notions contributes and facilitates the substantiation in law of the stipulation for another and of the direct actions, but also the way of application in the judicial practice. In the present study we mainly focused on presenting the origins of the stipulation for another, but also on its application over time, so far, concluding with a comparison with the direct actions, regarding the main effects of the two legal mechanisms. We hope that the judicial practice will outline in time a more effective differentiation of the two notions with a wide spread in the fields of law.
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In this article, the author advocates the necessity to adopt a special law on the liability of magistrates for committing the judicial errors through bad faith or due to their own negligence. The beginning of reforming the political system set in motion in December 1989 has generated also the change of the judicial system as a whole and, at the same time with it, of the relations between the state and the citizen, according to the principles of the constitutional democracy. As the new government system places at its foundation the individual-citizen, it was natural for the state to assume a direct liability for the violation by its judicial agents of the legitimate rights and interests of the citizens. In this framework, it was built a system of corrections for judicial errors, extended to the effective legal liability of the judges and of the public prosecutors who, in bad faith or gross negligence, have violated the processual rights of the parties in the trial, have convicted them unjustly, or have subjected them without any grounds to some repressive procedures. This system of moral and material corrections does not work, the provisions in the matter, included in the processual legislation, are not sufficient for the citizen to gain full confidence in the act of justice. A special law is necessary not only to ensure the corrections of the judicial errors, but also to exemplarily sanction the guilty parties for violating the law.
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Dacă, în ceea ce privește societățile pe acțiuni, legiuitorul a menționat expres în art. 118 alin. (1) din Legea nr. 31/1990 privind societățile posibilitatea ca în convocatorul pentru prima adunare generală să se fixeze ziua și ora pentru cea de-a doua adunare generală, când cea dintâi nu se ține, o asemenea posibilitate nu este prevăzută și pentru societățile cu răspundere limitată. O astfel de mențiune nu echivalează cu o convocare legală pentru cea de-a doua adunare generală, cerința celei de-a doua convocări rezultând din mențiunea expresă din cuprinsul art. 193 alin. (3) din Legea nr. 31/1990. -
The study shows that Article 291 of the Criminal Procedure Code, with the marginal name „Referrals made by persons in management positions and by other persons”, provides a sui generis way of referral to the criminal prosecution bodies, separately from the complaint, denunciation and ex officio referral. It is appreciated that the text establishes an obligation to refer the matter to the criminal prosecution body, particularised by subject and object. The subject of this obligation is, among others, any person who exercises a service of public interest for which he has been entrusted by the public authorities. This description corresponds to the notion of civil servant, within the meaning of Article 175 (2) of the Criminal Code. The judge pertains to this category, by the fact that he exercises a service of public interest and by the fact that he has been entrusted by the public authorities to exercise it. Consequently, it is shown that subject of the obligation to refer the matter to the criminal prosecution body is an offence about the commission of which the judge has become aware in the exercise of his duties. The article also notes that Article 346 (7) of the Criminal Procedure Code is mandatory for the preliminary chamber judge, but the extent of this obligation is limited by the need to comply with Article 354 (2) of the Criminal Procedure Code. Thus: as a rule, the preliminary chamber judge who ordered the commencement of the trial has the obligation to join the composition of the judicial panel that exercises the judicial function; by way of exception, if the preliminary chamber judge that has ordered the commencement of the trial is prevented by an objective cause from joining the composition of the judicial panel, he may be replaced with another judge. The sanction of the violation of Article 346 (7) of the Criminal Procedure Code is the absolute nullity arising from the non-observance of the rules regarding the composition of the judicial panel. It is appreciated that absolute nullity is incidental, since Article 346 (7) of the Criminal Procedure Code is violated, in two hypotheses: the preliminary chamber judge who has ordered the commencement of the trial is not also the judge who exercises the judicial function, and this is not caused by any impediment; the preliminary chamber judge who ordered the commencement of the trial is not also the judge who exercises the judicial function, and this is caused by a non-objective impediment.
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Both in the Member States and at European and international level there are currently concerns for finding the best means of combating tax fraud and tax evasion. Recent measures place the good tax governance among the means of fighting against this phenomenon, and it is estimated that joint actions at European level are more effective, being meant to encourage also third countries to apply minimum standards of good tax governance. At the same time, the concept of good tax governance, as well as those of tax fraud and tax evasion are taken under consideration by the doctrinaires in the field of criminal and tax law, but the definitions given to them have been imprecise and sometimes contradictory. In this context, we intend to emphasize the contribution of good tax governance as an effective means to prevent and mitigate tax fraud and tax evasion both at national, European and international level.
