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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Détails du magazine
Format
Magazine
eISSN
2457-9017
Première publication
16 Apr 2015
Période de publication
2 fois par an
Langues
Anglais

Chercher

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

Détails du magazine
Format
Magazine
eISSN
2457-9017
Première publication
16 Apr 2015
Période de publication
2 fois par an
Langues
Anglais

Chercher

13 Articles
Accès libre

Double taxation conventions, structure and evolution of the american tax system

Publié en ligne: 12 May 2016
Pages: 1 - 14

Résumé

Abstract

This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice) in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.

Mots clés

  • tax policy
  • double taxation conventions
  • US tax system
  • tax conformity
  • tax treatment
Accès libre

Certain considerations regarding the protection of a capable natural person through guardianship in the light of New Romanian Civil Code

Publié en ligne: 12 May 2016
Pages: 15 - 23

Résumé

Abstract

One of the measures employed to protect an individual is guardianship. Legal norms treat guardianship aimed at protecting a person with full capacity of exercise in certain special situations in a different way than they do guardianship for minors or persons placed under interdiction. While guardianship for capable persons is governed by the rules of mandate, guardianship for minors and persons placed under judicial interdiction are subject to rules applicable to custody for minors (art. 171 of the New Civil Code). As follows, we shall analyse the legal provisions established by the New Civil Code in the case of guardianship for capable persons, emphasising novelty elements as compared to the previous regulation.

Accès libre

The obligation of national Courts against whose decision there is no judicial remedy to refer questions to the Court of Justice of the European Union

Publié en ligne: 12 May 2016
Pages: 24 - 36

Résumé

Abstract

The present paper presents the obligation that courts in the member states of the European Union have to refer questions to the Court of Justice of the European Union, with a focus on courts against whose decision there is no judicial remedy under national law. The paper starts by presenting the applicable framework regarding the preliminary reference procedure, then focuses on analyzing the exceptions to national court’s duty under article 267 TFEU, with a focus on the direction in which the case law is heading based on the most recent judgments handed down by the Court of Justice of the European Union in 2015, finally presenting the author’s conclusions and observation on the subject.

Mots clés

  • art. 267 TFEU
  • obligation to refer
Accès libre

The right to death. Fiction or reality?

Publié en ligne: 12 May 2016
Pages: 37 - 45

Résumé

Abstract

The present article is part of a dense literature – result of a perennial debate – that has polarized societies for a long time and has evident reverberations in the present. It deals with “the right to death”, trying to offer some answers referring to its existence in fact and the way in which it is perceived by different states and diverse entities with juridical nature. In the first part of the paper, it is insisted upon the right to life, so that subsequently, to speak in detail about a “right to death” and the moral and juridical implications of using such phrases. There are analyzed different states of the world found on one part or the other of the barricade in what concerns the legality of euthanasia and assisted suicide – considered the two hypostasis of the right in question. It is offered, as well, an analysis of the Convention for the Protection of Human Rights and Fundamental Freedoms, mentioning that, paradoxically, while it cannot be modified so that it allows the appearance of some new rights, it can tacitly accept the creation by some states that have adhered to it of some rights antagonistic with those presented in its text. The conclusion, is that not any liberalization movement of a social action – quantified through the request of a right – has as a direct result a progress of the respective society, especially when the action creates something diametrically opposed to some fundamental functioning norms, such as, by excellence, the granting of the protection of life of all individuals.

Mots clés

  • right to life
  • right to death
  • fundamental rights
  • euthanasia
  • assisted suicide
Accès libre

Profiling as a logical form of reasoning in order to solve controversial circumstances on the crime scene

Publié en ligne: 12 May 2016
Pages: 46 - 57

Résumé

Abstract

While conducting research on the scene or during the entire phase of criminal prosecution, especially for the identification of the authors or settlement of the controversial circumstances, criminal profiling by a forensic psychologist will reduce the circle of suspects, as well as provide assistance in determining possible connections with other crimes and offer to judicial organs sustainable strategies for the solution of the case. In addition to identifying and processing the material traces found on the scene, concern falling strictly within forensics, in the future, efforts against criminality of the third millennium will be oriented towards the interpretation of human behaviour with criminogenic finality.

Mots clés

  • offender
  • profile
  • controversial circumstances
  • murder
  • on the scene
  • crime scene
Accès libre

The influence of accounting system regarding accounting and taxation of entities

Publié en ligne: 12 May 2016
Pages: 58 - 63

Résumé

Abstract

Accounting and taxation in Romania at the beginning of the third millennium are in continuous development, as a result of globalization of the world economy and of connecting the accounting and tax system to the international and European one.

The confluence of the two representative cultures – Anglo-Saxon and Latin-European – has left a strong mark on the Romanian accounting and taxation.

The International Financial Reporting Standards (IFRS) and the European Directives set the line to follow for both the Romanian accounting and the Romanian taxation. We get to ask whether Romania has still got its own strategies of economic, social and cultural development or we are part of a system of strategies where accounting is also included?

Mots clés

  • accounting system
  • tax system
  • tax planning
  • harmonisation
  • convergence
  • globalisation

JEL

  • M40
  • M41
Accès libre

Member States’ liability for judicial error resulting in breaches of European Union Law

Publié en ligne: 12 May 2016
Pages: 64 - 76

Résumé

Abstract

This paper presents the remedies available to persons whose European law rights have been infringed by judgments given by national Courts. The paper firsts presents the concept of state liability for judicial errors in relation to European law, as it stems from the case-law of the Court of Justice of the European Union, then goes on to show how the European Court of Human Rights may give redress to such aggrieved parties. Finally, it discusses the differences in the possibility of redress given by the two courts and the compatibility between their approaches, finally leading to a discussion on the possible convergence of the two.

Mots clés

  • liability
  • judicial errors
  • European Law
Accès libre

National sovereignty and lawmaking

Publié en ligne: 12 May 2016
Pages: 77 - 83

Résumé

Abstract

A democratic state involves the existence of a fundamental Law which expressly states values and democratic principles that are universally, internationally and regionally recognized. Specialized literature has shown that the mission of the modern state can only be fulfilled by a public power that is its essential characteristic, namely, through sovereignty [1]. The connection between sovereignty and political power is reflected in the complex relationships between the principle of separation and balance of powers, rule of law, political pluralism and state institutions and organizations.

Mots clés

  • state
  • sovereignty
  • political power
  • lawmaking
  • supremacy
  • independence
Accès libre

Considerantions on suspension of the individual labor contract

Publié en ligne: 12 May 2016
Pages: 84 - 90

Résumé

Abstract

The article examines the concept of suspension of the individual labor contract of Law no. 53/2003 (Labor Code) as amended and supplemented by June 2015 and the effects of suspension according to legal provisions in force.

Accès libre

Driving a vehicle without a driving licence in the New Romanian Criminal Code

Publié en ligne: 12 May 2016
Pages: 91 - 97

Résumé

Abstract

Improving the traffic safety represents a central objective of the European Union’s policy in the transports field. The Union has in view an improvement of the traffic safety, having as purpose the diminishing of deaths, bodily injuries and material damages. An important element of this policy is represented by the consistent application of sanctions for transgressing the circulation norms committed in the Union, an objective to which the New Romanian Criminal Code has fallen into line.

Mots clés

  • public road
  • licence
  • driving
  • vehicle
Accès libre

Bodily injury by fault in the New Romanian Criminal Code

Publié en ligne: 12 May 2016
Pages: 98 - 105

Résumé

Abstract

In all constitutional systems, there is a reticence in sanctioning criminally any injury caused by fault to a person, without taking into account certain aspects really justifying the penology’s intervention – a severe injury of the victim’s body, a case where there are broken prudence norms enacted precisely for avoiding the bodily injury by fault of a person.

Mots clés

  • fault
  • severe bodily injury
Accès libre

Documentary Letters of Credit, Legal Nature and Sources of Law

Publié en ligne: 12 May 2016
Pages: 106 - 121

Résumé

Abstract

There is no doubt about risky nature of international trade. Such risk can be conceptualized as country risk, transportation risk, customer risk and etc. Documentary Letters of Credit (LC) are used as a method of payment in international business for many centuries in order to reduce risk of trade specially when parties are located in different countries and do not have precise information from financial standing of each other. In such occasion LC will reduce the risk of trade by shifting payment obligation from buyer as an individual to a payment guarantee of a bank as a legal entity in return for presentation of complying documents with terms of credit by seller. Familiarity with legal nature and different legal frameworks which govern the international operation of documentary letters of credit can facilitate the process of international trade for businessmen and boost national economies. However, lack of knowledge about them can impose huge losses on international traders. Situation will be more complicated when we understand that there are many internationally recognized legal frameworks which can affect the operation of LC and they get frequently updated in order to address technological and economic developments in global market. In this paper, author tries to answer questions regarding (i) what are international legal frameworks governing operation of documentary letters of credit? (ii) which areas of LC operation has been covered by them and (iii) how do they address the legal questions regarding international operation of documentary letters of credit?

Mots clés

  • Documentary Letters of Credit
  • Legal Framework
  • International Trade
  • Payment Risk
Accès libre

General considerations on the enforcement (application) of law

Publié en ligne: 12 May 2016
Pages: 122 - 128

Résumé

Abstract

Law is a system of norms developed and/or recognized by the state as norms guiding human behaviour according to the values of that particular society, establishing rights and obligations, principles and definitions, structures and relationships of social organization and activity that must be obeyed and which, when necessary, are insured by the coercive force of the state. Thus, the development of this system of norms is not an end in itself, but is intended to regulate all social relations, guide human behaviours and achieve the aims of the law. The enforcement of law is the process of translating legal rules into practice, through which the subjects of law obey and execute legal norms, and state authorities apply them, depending on their competence. The enforcement of law depends on a number of factors that shape law, such as its natural framework of existence, the historical context and the ethnic and national particularities of that community’s development, the economic factor or framework, the framework and particularities of the political system, the cultural-ideological framework or factor, the international framework or factor, etc.

Mots clés

  • legal rule
  • enforcement of law
  • act of individual application
  • analogy of law
13 Articles
Accès libre

Double taxation conventions, structure and evolution of the american tax system

Publié en ligne: 12 May 2016
Pages: 1 - 14

Résumé

Abstract

This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice) in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.

Mots clés

  • tax policy
  • double taxation conventions
  • US tax system
  • tax conformity
  • tax treatment
Accès libre

Certain considerations regarding the protection of a capable natural person through guardianship in the light of New Romanian Civil Code

Publié en ligne: 12 May 2016
Pages: 15 - 23

Résumé

Abstract

One of the measures employed to protect an individual is guardianship. Legal norms treat guardianship aimed at protecting a person with full capacity of exercise in certain special situations in a different way than they do guardianship for minors or persons placed under interdiction. While guardianship for capable persons is governed by the rules of mandate, guardianship for minors and persons placed under judicial interdiction are subject to rules applicable to custody for minors (art. 171 of the New Civil Code). As follows, we shall analyse the legal provisions established by the New Civil Code in the case of guardianship for capable persons, emphasising novelty elements as compared to the previous regulation.

Accès libre

The obligation of national Courts against whose decision there is no judicial remedy to refer questions to the Court of Justice of the European Union

Publié en ligne: 12 May 2016
Pages: 24 - 36

Résumé

Abstract

The present paper presents the obligation that courts in the member states of the European Union have to refer questions to the Court of Justice of the European Union, with a focus on courts against whose decision there is no judicial remedy under national law. The paper starts by presenting the applicable framework regarding the preliminary reference procedure, then focuses on analyzing the exceptions to national court’s duty under article 267 TFEU, with a focus on the direction in which the case law is heading based on the most recent judgments handed down by the Court of Justice of the European Union in 2015, finally presenting the author’s conclusions and observation on the subject.

Mots clés

  • art. 267 TFEU
  • obligation to refer
Accès libre

The right to death. Fiction or reality?

Publié en ligne: 12 May 2016
Pages: 37 - 45

Résumé

Abstract

The present article is part of a dense literature – result of a perennial debate – that has polarized societies for a long time and has evident reverberations in the present. It deals with “the right to death”, trying to offer some answers referring to its existence in fact and the way in which it is perceived by different states and diverse entities with juridical nature. In the first part of the paper, it is insisted upon the right to life, so that subsequently, to speak in detail about a “right to death” and the moral and juridical implications of using such phrases. There are analyzed different states of the world found on one part or the other of the barricade in what concerns the legality of euthanasia and assisted suicide – considered the two hypostasis of the right in question. It is offered, as well, an analysis of the Convention for the Protection of Human Rights and Fundamental Freedoms, mentioning that, paradoxically, while it cannot be modified so that it allows the appearance of some new rights, it can tacitly accept the creation by some states that have adhered to it of some rights antagonistic with those presented in its text. The conclusion, is that not any liberalization movement of a social action – quantified through the request of a right – has as a direct result a progress of the respective society, especially when the action creates something diametrically opposed to some fundamental functioning norms, such as, by excellence, the granting of the protection of life of all individuals.

Mots clés

  • right to life
  • right to death
  • fundamental rights
  • euthanasia
  • assisted suicide
Accès libre

Profiling as a logical form of reasoning in order to solve controversial circumstances on the crime scene

Publié en ligne: 12 May 2016
Pages: 46 - 57

Résumé

Abstract

While conducting research on the scene or during the entire phase of criminal prosecution, especially for the identification of the authors or settlement of the controversial circumstances, criminal profiling by a forensic psychologist will reduce the circle of suspects, as well as provide assistance in determining possible connections with other crimes and offer to judicial organs sustainable strategies for the solution of the case. In addition to identifying and processing the material traces found on the scene, concern falling strictly within forensics, in the future, efforts against criminality of the third millennium will be oriented towards the interpretation of human behaviour with criminogenic finality.

Mots clés

  • offender
  • profile
  • controversial circumstances
  • murder
  • on the scene
  • crime scene
Accès libre

The influence of accounting system regarding accounting and taxation of entities

Publié en ligne: 12 May 2016
Pages: 58 - 63

Résumé

Abstract

Accounting and taxation in Romania at the beginning of the third millennium are in continuous development, as a result of globalization of the world economy and of connecting the accounting and tax system to the international and European one.

The confluence of the two representative cultures – Anglo-Saxon and Latin-European – has left a strong mark on the Romanian accounting and taxation.

The International Financial Reporting Standards (IFRS) and the European Directives set the line to follow for both the Romanian accounting and the Romanian taxation. We get to ask whether Romania has still got its own strategies of economic, social and cultural development or we are part of a system of strategies where accounting is also included?

Mots clés

  • accounting system
  • tax system
  • tax planning
  • harmonisation
  • convergence
  • globalisation

JEL

  • M40
  • M41
Accès libre

Member States’ liability for judicial error resulting in breaches of European Union Law

Publié en ligne: 12 May 2016
Pages: 64 - 76

Résumé

Abstract

This paper presents the remedies available to persons whose European law rights have been infringed by judgments given by national Courts. The paper firsts presents the concept of state liability for judicial errors in relation to European law, as it stems from the case-law of the Court of Justice of the European Union, then goes on to show how the European Court of Human Rights may give redress to such aggrieved parties. Finally, it discusses the differences in the possibility of redress given by the two courts and the compatibility between their approaches, finally leading to a discussion on the possible convergence of the two.

Mots clés

  • liability
  • judicial errors
  • European Law
Accès libre

National sovereignty and lawmaking

Publié en ligne: 12 May 2016
Pages: 77 - 83

Résumé

Abstract

A democratic state involves the existence of a fundamental Law which expressly states values and democratic principles that are universally, internationally and regionally recognized. Specialized literature has shown that the mission of the modern state can only be fulfilled by a public power that is its essential characteristic, namely, through sovereignty [1]. The connection between sovereignty and political power is reflected in the complex relationships between the principle of separation and balance of powers, rule of law, political pluralism and state institutions and organizations.

Mots clés

  • state
  • sovereignty
  • political power
  • lawmaking
  • supremacy
  • independence
Accès libre

Considerantions on suspension of the individual labor contract

Publié en ligne: 12 May 2016
Pages: 84 - 90

Résumé

Abstract

The article examines the concept of suspension of the individual labor contract of Law no. 53/2003 (Labor Code) as amended and supplemented by June 2015 and the effects of suspension according to legal provisions in force.

Accès libre

Driving a vehicle without a driving licence in the New Romanian Criminal Code

Publié en ligne: 12 May 2016
Pages: 91 - 97

Résumé

Abstract

Improving the traffic safety represents a central objective of the European Union’s policy in the transports field. The Union has in view an improvement of the traffic safety, having as purpose the diminishing of deaths, bodily injuries and material damages. An important element of this policy is represented by the consistent application of sanctions for transgressing the circulation norms committed in the Union, an objective to which the New Romanian Criminal Code has fallen into line.

Mots clés

  • public road
  • licence
  • driving
  • vehicle
Accès libre

Bodily injury by fault in the New Romanian Criminal Code

Publié en ligne: 12 May 2016
Pages: 98 - 105

Résumé

Abstract

In all constitutional systems, there is a reticence in sanctioning criminally any injury caused by fault to a person, without taking into account certain aspects really justifying the penology’s intervention – a severe injury of the victim’s body, a case where there are broken prudence norms enacted precisely for avoiding the bodily injury by fault of a person.

Mots clés

  • fault
  • severe bodily injury
Accès libre

Documentary Letters of Credit, Legal Nature and Sources of Law

Publié en ligne: 12 May 2016
Pages: 106 - 121

Résumé

Abstract

There is no doubt about risky nature of international trade. Such risk can be conceptualized as country risk, transportation risk, customer risk and etc. Documentary Letters of Credit (LC) are used as a method of payment in international business for many centuries in order to reduce risk of trade specially when parties are located in different countries and do not have precise information from financial standing of each other. In such occasion LC will reduce the risk of trade by shifting payment obligation from buyer as an individual to a payment guarantee of a bank as a legal entity in return for presentation of complying documents with terms of credit by seller. Familiarity with legal nature and different legal frameworks which govern the international operation of documentary letters of credit can facilitate the process of international trade for businessmen and boost national economies. However, lack of knowledge about them can impose huge losses on international traders. Situation will be more complicated when we understand that there are many internationally recognized legal frameworks which can affect the operation of LC and they get frequently updated in order to address technological and economic developments in global market. In this paper, author tries to answer questions regarding (i) what are international legal frameworks governing operation of documentary letters of credit? (ii) which areas of LC operation has been covered by them and (iii) how do they address the legal questions regarding international operation of documentary letters of credit?

Mots clés

  • Documentary Letters of Credit
  • Legal Framework
  • International Trade
  • Payment Risk
Accès libre

General considerations on the enforcement (application) of law

Publié en ligne: 12 May 2016
Pages: 122 - 128

Résumé

Abstract

Law is a system of norms developed and/or recognized by the state as norms guiding human behaviour according to the values of that particular society, establishing rights and obligations, principles and definitions, structures and relationships of social organization and activity that must be obeyed and which, when necessary, are insured by the coercive force of the state. Thus, the development of this system of norms is not an end in itself, but is intended to regulate all social relations, guide human behaviours and achieve the aims of the law. The enforcement of law is the process of translating legal rules into practice, through which the subjects of law obey and execute legal norms, and state authorities apply them, depending on their competence. The enforcement of law depends on a number of factors that shape law, such as its natural framework of existence, the historical context and the ethnic and national particularities of that community’s development, the economic factor or framework, the framework and particularities of the political system, the cultural-ideological framework or factor, the international framework or factor, etc.

Mots clés

  • legal rule
  • enforcement of law
  • act of individual application
  • analogy of law

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