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Audit services is based on two premises: (i) companies must be able to choose their auditors according to their needs and at a reasonable cost and (ii) investors must be able to rely on an independent audit opinion based on an audit of high quality before investing in a company. It is in the public interest to ensure a sustainable audit function and, consequently, a competitive market for audit firms. Usually, a person invests in a company only once, in advance, has analyzed an audit report relating to the financial condition of that company. If, then, there is a failure of the enterprise (such as eg bankruptcy) that has earlier cases and unidentified audited by the auditor in place its civil liability issue. The question is to set a limit on the civil liability of auditors so that, on the one hand, to ensure fair compensation to those injured (investors), and on the other hand, auditors to take such risks reasonably. -
Prevention and fight against cross-border offences specific to organized crime shall be a major aim assumed by the European Union, an aim which has become imperative in time because of the proliferation of criminality in the matter and implicitly of the high degree of social danger of these categories of criminal offences. The study exposes a comparative analysis of the European Framework normative act, as compared to the provisions contained in the national internal laws, the author revealing that the Romanian criminal law is present interest, and in these circumstances the Romanian legislator shall not operate any amendments for the transposition of this normative act in the Romanian law. Beforehand, this subject represented the subject matter of certain different investigations in the field of judicial cooperation in the criminal matter among the Member States, concretized in studies and items published in specialty journals or international conferences, where the need for the harmonization of laws was pointed out among the Member States. Likewise, this study exposes also certain critical remarks related to certain rules contained in the European normative act, which, according to the author’s opinion, should be supplemented. Finally, this study is distinguished both by the comparative examination of the Council Framework Decision 2008/841/ JHA of 24 October 2008, with the provisions of the national internal law, and by the critical formulated remarks. -
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The author provides a detailed analysis of the legal content of bribe taking offense provided for in art. 289 of the new Criminal Code. He examines the subject of care proceedings, the subjects of the offense, the objective and subjective sides, the forms, procedures, sanctions and some procedural aspects relating to the deed provided for in art. 289 of the new Criminal Code and its aggravated versions. Also, the author does not hesitate to express his standpoint with regard to the systematization of this offense, the constituent content thereof, its nature, its relations with the provisions of Law no. 78/2000 on preventing, discovering and sanctioning corruption, as subsequently amended and supplemented, and to propose some of his own solutions and ideas in this regard. Not least, the author promotes some of his own opinions on the connection or relationship of this criminal deed with other offenses, as well as regards the law applicable for transitional cases. -
Through its varied meanings, “loyalty” is perhaps the noblest moral value. It is, in terms of law, a factor and a marker of legal relationships “moralization”, procedural relations including. Although unanimously accredited in the field legal relationships as well, including procedural relations, the loyalty principle is enshrined in terminis as a fundamental principle of civil proceedings. However, it is an implicit result of numerous provisions in the law of civil procedure, which finds appropriate forms of legal and judicial sanction. In our procedural civil regulatory climate, certain peremptory procedural exceptions having permanent effect make unnecessary the application of the praetorian “estoppel” rule established in common law and subsequently in other legal systems. Fundamental right of access to justice is not incompatible with assuming „duty of loyalty”. -
Given the overwhelming importance of the family home in family economic relationships, the Civil Code authors found it necessary to establish, as an absolute novelty, a special legal regime for various legal acts of the spouses in relation to this house and furnishing or garnishing property thereof. Also, the Civil Code provides a regulation derogating from the common law regarding the rights of spouses on the rented house and in connection with the award of the lease benefit and joint ownership of the house in case of divorce. The new regulations are designed to eliminate, mainly, the causes for various doctrinal interpretations and non-unitary jurisprudential solutions generated by the ambiguities and gaps of previous legislation in the matter. -
The success of the states global fight against illicit drug trafficking requires effective international cooperation in the judicial sphere. Controlled drug delivery method involves cooperation of several countries to identify, to land and hold liable in criminal terms the drug traffickers who carry out criminal activity or part of this activity in several states. Throughout the article, the author makes a critical examination of national legislation and judicial practice in the field of controlled drug delivery institution. -
Completul pentru dezlegarea unor chestiuni de drept în materie civilă al Înaltei Curți de Casație și Justiție s-a pronunțat pe 17 februarie 2020 cu privire la reținerea contribuției de asigurări sociale de sănătate asupra indemnizațiilor plătite în baza Legii nr. 341/2004 -
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The challenge on enforcement does not refer to the merits of the judgment of conviction, but it is directed against its enforcement and, for this reason, its completion consists in eliminating the illegal matters occurring in the enforcement or during the enforcement of the judgment. The probation service attached to the tribunal has no competence to file a challenge on enforcement with the court of law for reasons of illegality occurred during the surveillance of the person convicted and, in particular, for matters related to the personal interests of the convict. If, during the surveillance, problems or interests of the convict occur that prevent the convict from appearing on the dates scheduled, the probation service has the competence to examine the reasons invoked and revise the initially scheduled surveillance plan. -
This paper analyses judicial limits of property in national legal context, where this kind of property limits are relatively young comparing to the legal limits, which are clearly delimited. The study begins with brief comparative law on similar English, French, and Canadian regulations, continuing by presenting the doctrinal divergence on the foundation of civil liability for abnormal inconveniences of good neighbourhood. The study shows different points of view from doctrine on the fundament of civil liability for causing inconveniences by exceeding the reasonable boundaries of neighbourhood. The paper focuses on differentiating between abuse of right, tortious civil liability and extra-contractual liability, proposing the last one as the fundament of civil liability for causing abnormal inconveniences that bothers the relations of good neighbourhood. Also, it is brought into discussion the meaning of „owner” to which Article 630 of the Civil Code refers, and the implications regarded by giving a restricted meaning to this notion used by the legislator. Still, the French doctrine and the European Court of Human Rights Jurisprudence is orientated to a broad interpretation of this notion.
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