<abstract xmlns="http://www.w3.org/1999/xhtml">Conventions to avoid double taxation are the <italic>panacea</italic> of tax law, <italic>lato sensu</italic>, and direct taxation, <italic>stricto sensu</italic>. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between the <italic>de jure</italic> provisions of the double taxation avoidance conventions and the <italic>de facto</italic> application, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is still <italic>room for maneuver</italic> to improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.</abstract>

“Vasile Goldiş” Western University of Arad

Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

<abstract xmlns="http://www.w3.org/1999/xhtml">Despite the large number of reservations registered by Member countries, making it one of the, if not the, most heavily reserved human rights treaties; the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) has managed to achieve a very high rate of states’ membership [1]. Currently, 187 countries out of the 193 United Nations Members are parties to CEDAW [2]. What is strange to digest, however, is the fact that the United States is one of the seven countries that are yet to ratify the Convention [3]. This article provides an insight into the position of the United States from the ratification of CEDAW. It examines the merits of arguments made for and against the ratification and their rationale to provide a better understanding that explains what is considered by many as a buzzling stand of the United States from the Convention.</abstract>

CEDAW in the Eyes of the United States

<abstract xmlns="http://www.w3.org/1999/xhtml">The year 1991, the year when the current Romanian fundamental law came in to force, designed a constitutional moment built on profound political and societal emotions. These emotions pushed the Constituent Assembly in search of an answer, in the form of a solution, to the question „What do we not want?” The answer was: “An authoritarian president / chief of state!” Consequently, the position of the head of state in the political scaffolding received an increased attention. Unlike the Communist president, who exercised great powers, the new president was thought and designed antagonistic to his predecessor. He was reduced to a role of a simple mediator. However, more than 20 years after the fall of the communist regime, the “traditional” authoritarian personality of the president transcended - of course, not as pronounced as in the communist era - the finality of the presidential role and of the presidential attributions stated in the Constitution. As we shall see, the “player president” emerged and got confirmed by the Romanian Constitutional Court against the desideratum of the constitutional moment of 1991.</abstract>

The Constitutional Court of Romania against the direction of the constitutional moment of 1991

<abstract xmlns="http://www.w3.org/1999/xhtml">The author analyses in this paper S. Bărnuţiu’s contribution to the establishment of the legal education and to the development of the sciences of the Law in the Romanian area during the mid-19th century. Adept of the natural law philosophy, ardent promotor of human and people’s rights, Bărnuţiu remains a personality of reference in the Romanians’ history not only for being the political leader and ideologist of the Transylvanian 1848 Revolution, but also for establishing the legal education at the University of Iasi by inspiring himself from the curriculum of the profile schools of law from the Western Europe. Having a unitary conception on the law and on the history of law, considering the law from a systemic perspective, Bărnuţiu contributed into the edification of a modern, constitutional, and democratic State in the united Romanian Principalities.</abstract>

Simion Bărnuţiu – Pioneer in the development of the law sciences and of the legal education in Romania

<abstract xmlns="http://www.w3.org/1999/xhtml">Ensuring access to justice for all litigants, whether individuals or legal persons, and the operation of the principle of equality for parties in a civil trial, involves, among other things, providing appropriate legal assistance, including by granting certain exemptions, reductions, or postponements in the payment of legal fees stipulated by law to those who do not have the financial resources to initiate and sustain a civil trial. Throughout the following we shall emphasise certain aspects of the right to legal assistance, as seen from the perspective of both domestic legislation, and certain European documents.</abstract>

Certain considerations on the right to legal assistance in civil trials

<abstract xmlns="http://www.w3.org/1999/xhtml">All throughout history the unborn, and implicitly its protection, have been subject for academics and practitioners of various areas. The problem of the origin of the soul and the exact determination of the moment when it is united with the body was crucial in enabling us to define the exact moment when the human life begins, and, consequently, for providing proper protection for the unborn child. In this context visions of the Greek philosophers like Plato, Aristotle, Albertus Magnus and Thomas Aquinas, and of the Latin writer Tertullian, as well as Christian perspectives were analysed in order to identify the starting point of the human being to help determine the level of protection provided for the unborn in history. Finally, considering the fact that not even today has consensus been achieved concerning the beginning of human life, it was and still is difficult to provide proper legal protection for the unborn child, but in our opinion this is by far not impossible.</abstract>

The unborn child: history, philosophy and religion

<abstract xmlns="http://www.w3.org/1999/xhtml">The Parliamentary control is exerted not only on the Government but also on some autonomous administrative authorities and on some special bodies under its subordination. The constitutional norms are extremely synthetic on this form of parliamentary control, as only the art. 116 par. 2 of the Constitution stipulates that specialised bodies may be established which to function under Government subordination or as autonomous administrative structures, by organic law.The Ombudsman Institution is an autonomous administrative authority established according to the Constitutional provisions, the activity of which is under Parliament control.For the first time, the Ombudsman has been established in Sweden as additional tool to the control exerted by the Parliament on the executive power. Additional guarantees were enforced by it, as being an institution with democratic character, for the defence of the rule of law and for the protection of the individual rights and freedoms.On the Ombudsman’s appointment and role, the article 58 of the 1991 Romanian Constitution stipulates that the person in charge is to be appointed by the Chamber of Deputies and the Senate in joint meeting, its appointment being of five years and that the Ombudsman cannot have another civil or private service except for the teaching positions in higher education.</abstract>

The Parliament Control on Ombudsman Institution

<abstract xmlns="http://www.w3.org/1999/xhtml">One of the evidentiary means used in medieval legal procedure was the so-called judgment of God, judicium dei, also known as ordeal, from the Latin term ordalium. <italic>Ordeals were characteristic of all peoples in their various stages of development. They were based on the belief that divinity could intervene and perform miracles, disregarding the laws of nature, in order to prove one’s innocence. In the Middle Ages ordeals were widespread on the territory of Transylvania, too, the ordeal of fire being one of the most commonly used means of proof. In this paper I will try to show the characteristics of this evidence in relation to others that were used at that time, looking at them through the lenses of the documents of the time and of personal research.</italic></abstract>

Evidentiary means in feudal Transylvania. Ordeal By fire (holding a red-hot iron)

AHEAD OF PRINT

Volume 33 (2024): Issue 47 (June 2024)

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

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

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

Volume 29 (2022): Issue 43 (June 2022)

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

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

Volume 26 (2020): Issue 40 (December 2020)

Volume 25 (2020): Issue 39 (June 2020)

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

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

Volume 22 (2018): Issue 36 (December 2018)

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

Volume 20 (2017): Issue 34 (December 2017)

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.   Journal of Legal Studies niche and specific contribution to the international legal literature.   The Journal of Legal Study niche regards the study of international law and comparative law.This is a very important issue tackled by the Editorial Board to connect the legal systems at theEuropean and international levels. The Editorial Board follows studies with international andEuropean law aspects and features for a more comprehensive enactment of the legal systemsworldwide. Moreover, the Journal of Legal Studies supports comparative aspects of law both onnational and international agendas. This is a very important aspect due to the need to makeintercountry comparisons of the legal systems. The contribution of the Journal of Legal Study tothe international literature is focused on providing insightful and interesting theoretical andempirical studies with a direct impact on academic, practical, and doctrinal issues of all lawarea.   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, academics, and practitioners in European and international 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. 