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The new Fiscal Code and the new Fiscal Procedure Code harmonized with the European Union legislation have brought significant mutations in the development of the relations of fiscal law and of fiscal processual law between the public tax authorities and the taxpayers/payers. These relations of fiscal law and of processual fiscal law have as their primary foundation the fiscal administrative act, which underlies the entire edifice of the fiscal matter. Starting from these desiderata, this study aims at analyzing several aspects regarding the implications which the new regulatory framework in fiscal matters has brought in the field of adoption of some fiscal administrative acts, emphasizing, at the same time, the distinction which must be made between the fiscal administrative acts and the administrative acts whereby budgetary claims are individualized.
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The following codes coexist at this moment in Romania: the Civil Procedure Code (issued in 1865, republished in 1948, subsequently supplemented and amended on numerous occasions), the Family Code (issued in 1954) and the Civil Code (issued in 1865), both of them were amended and supplemented by the new Civil Code and by the new Civil Procedure Code (published in 2009, respectively in 2010), but have not come into force yet. Under the circumstances, Law No. 202/2010 regarding certain measures to accelerate disputes resolution was enacted in October 2010; this law takes over a series of provisions from the new (civil and civil procedure) Codes. In this context, the author, by means of the above study, makes a thorough analysis of the impact of Law No. 202/2010 (mentioned hereinabove) on the notary procedures (regulated under Law No. 35/1995 regarding notaries public and notary activity, subsequently amended and supplemented in a successive manner) both at present, and from the perspective of the new (civil and civil procedure) Codes.
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When the court of judicial review is vested with the settlement of the recourse against the court order under which the legal and the solid nature of the preventive arrest has been reviewed ex officio according to the procedure set forth by art.3001 of the Code of Criminal Procedure, the recourse should be settled before the expiry of the preventive arrest period, taken or extended by the judge subsequently. This review deadline is a bar period, not a recommendation one. In practice, it is found that the court decides in relation to the review of the legal and the solid nature of the preventive arrest upon the receipt of the file, many times on the last or penultimate day of the 30-day deadline of the preventive arrest. This situation occurs either due to the non-observance of the 5-day deadline by the prosecutor, or by the court itself, and consequently the court of appeal decides within a period of a few days following the expiry of the 30-day period.
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Perioada dintre rămânerea definitivă a hotărârii de condamnare și reluarea procesului penal, ca urmare a admiterii redeschiderii procesului penal în cazul judecării în lipsă a persoanei condamnate, este luată în considerare pentru stabilirea împlinirii termenului de prescripției. (Judecătoria Târgu Jiu, Sentința penală nr. 2141/2017, definitivă prin neapelare – nepublicată – cu notă critică)
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In this article, the authors deal with the issue of the use of the tax stamps, revenue stamps or special regime standard forms. The authors describe the legal framework, the implications of the non-compliant use of the tax stamps, revenue stamps or special regime standard forms, and identify, at the same time, certain legislation inconsistencies and doubts, and also in some incrimination texts. At the end of the article, one identifies possible remedy solutions of the findings, by also making references to certain de lege ferenda proposals.
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The Directive 2008/99/EC of the European Parliament and of the Council of 19 November 2008 on the protection of the environment through criminal law, whose transposition into the domestic law must be carried out by 26 December 2010, obliges the EU Member States to provide in their national legislation for effective, proportional and dissuasive criminal penalties in respect of serious infringement of provisions of Community law on the protection of the environment. For the Romanian law, its application involves a substantial reform of the notion and regulations regarding offences related to the protection of the environment, for the purpose of properly incriminating the series of actions seriously affecting the environment, in a coherent vision, which would reflect the particularities of the field and, in particular, would ensure effective and discouraging penalties, able to contribute to achieving the objective set.
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The Directive 2008/99/EC of the European Parliament and of the Council of 19 November 2008 on the protection of the environment through criminal law, whose transposition into the domestic law must be carried out by 26 December 2010, obliges the EU Member States to provide in their national legislation for effective, proportional and dissuasive criminal penalties in respect of serious infringement of provisions of Community law on the protection of the environment. For the Romanian law, its application involves a substantial reform of the notion and regulations regarding offences related to the protection of the environment, for the purpose of properly incriminating the series of actions seriously affecting the environment, in a coherent vision, which would reflect the particularities of the field and, in particular, would ensure effective and discouraging penalties, able to contribute to achieving the objective set.
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The perception and consideration of global warming and of its consequences as an „existential crisis” and the official proclamation – at the level of more and more states, of EU and within UNO – of the climate emergency confer the character of major priority of the entire humanity to the concerns aimed at mitigating the phenomenon, at limiting and adapting to its effects. The control of the anthropic impact on the climate system and the effort to maintain its stability have involved the intervention of law in various forms and different measures – public policies, constitutional provisions, pertinent legislative provisions and relevant international treaties –, with legal force of soft law or of firm normativity, within a world-wide governance, particularized regionally and nationally. An increasingly significant aspect of this process becomes the consideration of the impact of climate change on human rights and the relevant legal reaction of development of some appropriate meanings, with structuring trends in the form of a new dimension, specific to the right to a protected, healthy and ecologically balanced environment, the right to a stable climate and proper to the maintaining of the planetary ecological balance, to preserving the condition of the human species and favourable to the perpetuation of the civilization created by it. Initiated by the doctrine, the idea was acquired and knows the first resonances in the case law, with more and more firm and adequate echoes at regulatory level, finding ourselves at the moment of identifying and promoting the appropriate solutions and the adequate ways to achieve that goal. The new fundamental (human) right, individual and collective, of the present generations and especially of the future generations, protecting their possibility to adapt to the pace and amplitude of climate change, is foreshadowed as an indestructible component of the system of environmental rights, asserted in the last half century, quasi-universally recognized – constitutionally, legislatively and internationally – and who know their own dynamics.
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The offence of international illicit trafficking in risk drugs is provided in Article 3 (1) of the Law No 143/2000 on preventing and combating illicit drug trafficking and consumption, and, following the amendment brought by the Law No 187/2012 for the implementation of the new Criminal Code, is currently punished by imprisonment from 3 to 10 years and the interdiction to exercise some rights. Prior to the amendment, the punishment was imprisonment from 10 to 20 years and the interdiction to exercise certain rights.
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Adopted in the 1922–1926 legislature, the Constitution of 1923 was indispensable for the project of legislative unification of Romania. Its norms impose unique fundamental principles and rules for the entire national legal system: the principle of national sovereignty; the principle of legality and supremacy of the Constitution; the interests of the social community may take precedence over individual interests in the matter of property right. The regulation of some unique institutions for the entire Romanian State ensures the unitary exercise of constitutional competences, and the regulated rights for all Romanians ensure a unique foundation of freedom and equality. Other provisions have a strong unifying role and each provide a point of constitutional support for future legislation. The supremacy of the constitutional norms in the system of legal norms, supported by the case law of the unique supreme court, but also the beneficial psychological effect determined by the constitutional unification complete the picture of the impact of the constitutional norms from 1923.
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