<abstract xmlns="http://www.w3.org/1999/xhtml"> The taxation of non - resident economic entities supposes the establishment of an administrative framework as fair, efficient, effective and comprehensible as possible, fact due to the multifaceted nature of the concept of profits generated by an enterprise and which depend on some items as: the foundation of incomes sources, the methods of valuation and collecting taxes, as well as different rules of establishment of some tax thresholds in different situations. Taking into account the legal doctrine, as well as jurisprudence, respectively the national and international tax practices, we can notice the fact that the profits of enterprises are founded, stricto sensu, on tax declarations made by companies. Therefore, we consider very important, in this way, the technical capability of tax administrations regarding the establishment, implementation and coordination of some good practice procedures. In this article, we have tackled the treatment regarding the taxation of non - resident economic entities in Romania. The first part of the paper represents a truth caveat in which is presented and analysed the international and European theoretical framework of legal and tax treatment of non - resident economic entities. The second part of the paper represents a quid pro quo of taxing of non - resident economic entities in Romania, in which are analyzed the taxing stipulations established on national level. The final part of the article is enriched with the presentation and analysis of a particular case regarding the taxation of non - resident economic entities in Romania. The conclusion resulted from this article highlights the fact that Romania had made important steps regarding ―the adjustment‖ of national tax legislation, as well as the permanent improving of tax administration framework in the field of non - resident economic entities taxation in Romania.</abstract>

Taxation of Non – Resident Legal Entities in Romania. Case: Rmms vs. Anaf Brăila

<abstract xmlns="http://www.w3.org/1999/xhtml"> Legal profession has experienced substantial changes owing to economic needs and evolution of legal industry and market. This has multiplied the need of new breed of competent and well versed lawyers in the global legal profession. The character and calibre of the legal profession is determined by the quality and standard of law faculties and of legal education. The study intends to explore and compare the legal education and admission to practice in China, India and Pakistan. It further expounds the structure, purpose, teaching methods, pathways to admission and problems of legal education in all jurisdictions. The research contemplates on the distinctive features of legal education and its compatibility with practical aspect of legal profession in the selected countries. The study finds that China and Pakistan have a similar structure of mandatory training after graduation which India does not provide for. The study concludes that all jurisdictions must include legal practical course into their curriculum to be able to compete with the global demand.</abstract>

Cross-National Comparative Study on Legal Education and Admission to Practice Between China, India and Pakistan

<abstract xmlns="http://www.w3.org/1999/xhtml"> The author analyzes in this paper principles and ides of philosophy of law issued by Mircea Djuvara, which preserve their contemporaneity, being useful for the perfecting of the state institutions and of the democracy not only at national level, but also at European Union one. His ideas and logical demonstration on the rational fundamentals of law, the autonomy of the moral and legal conscience, the specificity of truth and of juridical knowledge, the philosophical substantiation of power and Constitution, the principles of the democracy and the connections between the political power and the law are just few of the original elements due to which Djuvara became an acknowledged and respected personality not only in Romania, but also in the experts clubs of the Europe between the two World Wars.</abstract>

The Actuality of Some Principles and Ideas of Law Philosophy Issued by Mircea Djuvara

<abstract xmlns="http://www.w3.org/1999/xhtml"> In the course of time, it has been demonstrated that the Internet is a vulnerable system, and this aspect, combined with the advantages it offers (storage, processing and transmission of huge amounts of data, accessibility, ease of use, distance-independence, the possibility of applications in the business field), have resulted in a favourable context for criminal activities, triggering the emergence of a new criminal phenomenon - cybercrime.</abstract>

Child Pornography and Child Abuse in Cyberspace

<abstract xmlns="http://www.w3.org/1999/xhtml"> The principle of the free movement of goods in one of great importance for the European Union and for in general and for the Internal Market and the European citizens in particular. Starting from the fact that the Internal market is considered to be a critical element for the present and future prosperity of the European Union in a globalized world, the objective of the present text is to present and analyse, in a concise manner, the main legal provisions that govern this field. In order to accomplish this objective we made reference to the following aspects: considerations regarding the role and importance of the free movement of goods in the European internal market; the role of the European Commission within the internal market and implicitly for the free movement of goods; Treaty provisions governing the free movement of goods; and related instruments of secondary law related to the free movement of goods.</abstract>

Regulating Free Movement of Goods within the European Union

<abstract xmlns="http://www.w3.org/1999/xhtml"> The Constitutional provisions regulate the Government possibility to undertake the political liability for a program, a general policy statement or a draft law in front of the Parliament. The purpose of Government political liability for its initiative consists in its decision to continue the given mandate of trust only under the term of the approval for the program, the general policy statement or draft law submitted in joint session of the Chamber of Deputies and Senate.</abstract>

The Procedure of Government Undertaking Liability in Front of the Parliament

<abstract xmlns="http://www.w3.org/1999/xhtml"> The legal terminology represents a specialised language by which both the lawmaker and the person implementing the law focus on a pre-established communication channel which guarantee for the stability, the accessibility and the predictability of the law, as well as on the juridical security. In the situations when the law moves away from various reasons from the unanimously agreed meaning, imbalances are triggered in practice. In order to re-establish the balance of the law, the Constitutional Court intervenes in decisive situations. Thus, our instance of constitutional contentious has been seized on the exception of non-Constitutionality of the provisions of the art. 249 par. (1) of the Criminal Law in 1969 and of the art. 298 of the Criminal Law. The authors of the exception asked the Court to notice that the provisions of the art. 298 of the Criminal Law are constitutional only in the measure when the phrase “it fails to accomplish it” from their contents mean “it accomplishes it by breaking the law”.</abstract>

ioana.cristina.vida@administratiepublica.eu

Clarifications on the Legal Terminology in the Constitutional Court Jurisprudence

<abstract xmlns="http://www.w3.org/1999/xhtml"> The early regression of the fidejussor implies his ability to "turn" against the debtor even before he pays something to the creditor „To turn against“ in the sense of the new Civil Code, does not mean the right to actually receive a payment before the fidejussor has paid, at least in part, the claim of the creditor in whose favor he has guaranteed. The same principle applies in insolvency proceedings where the fidejussor, who has not paid anything yet, may exercise early regression, but his claim against the debtor will be a potential, conditional one, reason for which it will be included in the debt table under suspensive condition, without voting rights.</abstract>

The Fidejussor’s Early Regression in the Insolvency Proceedings

AHEAD OF PRINT

Volume 32 (2023): Issue 46 (December 2023)

Volume 31 (2023): Issue 45 (June 2023)

Volume 30 (2022): Issue 44 (December 2022)

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Volume 28 (2021): Issue 42 (December 2021)

Volume 27 (2021): Issue 41 (June 2021)

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Volume 24 (2019): Issue 38 (December 2019)

Volume 23 (2019): Issue 37 (June 2019)

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Volume 21 (2018): Issue 35 (June 2018)

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Volume 19 (2017): Issue 33 (June 2017)

Volume 18 (2016): Issue 32 (December 2016)

Volume 17 (2016): Issue 31 (June 2016)

Volume 16 (2015): Issue 30 (December 2015)

Volume 16 (2015): Issue 29 (June 2015)

Journal of Legal Studies

Aims and scope of Journal of Legals Studies  The aim of Journal of Legal Studies is to publish quality articles and insightful research ideas in all fields of Law domain having a rigorous methodological aspects and soundness of research outcomes. The Editorial Board is oriented towards a comprehensive, extensive and more accurate original contribution in the Law domain with the final objective to promote a high standards of research outcomes in the light of the latest legal sciences agenda. The complex phenomenon and manifestation of the law in the context of globalization has led the Editorial Board to promote also aspects of transdisciplinary, interdisciplinary and multidisciplinary aspects also with some important domains as: economics, finance, IT, medicine or psychology. It is important to promote in the law sciences also the usage of statistical techniques which will lead to the increasing of the quality of the article are a more empirical structure of the research outcomes. The scope of the Journal is to promote a high degree of innovation in Law domain by providing articles which will have a high degree of impact and importance both for the doctrine and academics, and also for Law practicians with the understanding of modern research methods usage in the social sciences.  In 2001, within the Faculty of Legal Sciences of "Vasile Goldiş" Western University from Arad, a biannual legal journal, named "Studii Juridice" (Legas Studies) made its appearance, published at Cluj-Napoca, at the prestigious Cordial Lex Publishing House (ISSN. 1582-5442).  Today after a period absence of about seven years, the journal returns in force, continuing the scientific demarche began in 2001, under a new denomination - Journal of Legal Studies -, with a new format, under the guidance the Center of Studies and Research - European Dimensions of the Romanian Law (C.S.R.E.D.R.L.) within the Faculty of Legal Sciences of "Vasile Goldiş" Western University from Arad, with a new Editorial Board, a new Scientific Board and with prestigious national and international reviewers.  But we also thank all those whom supported and whom beared a hand to the comming-back of our journal, to the members of the Editorial Board, and especially to the prestigious members who accepted to be a part of Scientific Board of the Journal.  Why subscribe and read   It brings quality research articles.  It gathers the work of national and international researchers.  It fulfills an insightfully theoretical and practical research in various law domains: civil law, criminal law, tax law, commercial law, international law, family law.   Why submit   Quality peer review process realized by intern and international reviewers.  International visibility of the Scientific Board.  The Editors provide fast route for the publication process and fully access to DeGruyter e-technology.   Rejection Rate   80%   Target group   experts in the field of Romanian Law   Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 