Magazine et Edition

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 19 (2017): Edition 33 (June 2017)

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

Chercher

12 Articles
Accès libre

Transfer Prices Implication Upon Tax System. The Romanian Experience

Publié en ligne: 02 Aug 2017
Pages: 1 - 17

Résumé

Abstract

Transfer prices are a top field in financial and legal scientific research and practical activity. Although this research field is still in the beginning, due to its complexity, as well as it’s inter-, multi- and transdisciplinarity, it can be noted that empirical studies, as well as practical researches in economic and legal matters, have intensified. Moreover, this field of transfer prices is in close connection with the area of international double taxation, which shows its international character. In this article we sought a holistic approach to the transfer price phenomenon, dealing with economic and legal technical aspects that we believed are important to emphasise. Without addressing the issue of transfer prices in an exhaustive manner, in this article we presented both the legal and the economic framework of transfer prices in Romania. The added value of this article lies in the approach to transfer prices, both legally and economically.

Mots clés

  • transfer prices
  • double taxation
  • tax system
  • affiliates
  • transactions
Accès libre

Limits of Autonomy Principle in Documentary Letters of Credit; Perspective of English Law

Publié en ligne: 02 Aug 2017
Pages: 18 - 42

Résumé

Abstract

In this article, the author reviews the approach of English courts to limits of autonomy principle and tries to answer the following research questions: What obligations should the applicant fulfil while opening a credit in accordance with the underlying contract? What are the seller’s remedies when the buyer fails to perform his duties regarding opining and performance of the credit? On the other hand, what are the seller’s duties in the process of opening the credit and what will be the buyer’s remedy in case of his failure? What is the legal position regarding variation of the credit? What is the position of court regarding absolute or conditional nature of the credit? In order to answer the above research questions, paper is divided into seven parts: after the introductory comments, the second part will review the nature of the buyer’s obligation in opening the credit. The third part is focused on effect of non-compliance by the buyer and the fourth part studies the variation of the credit and its effect on party’s rights within the underlying contract. Part five deals with the buyer’s rights after opening the credit while part six will discuss the absolute or conditional nature of the payment obligation to pay under the LC. Last but not the least, the final part will provide some concluding remarks.

Mots clés

  • Documentary Letters of Credit
  • Autonomy Principle
  • Limits
  • English Law
Accès libre

Lost in Implementation: EU Law Application in Albanian Legal System

Publié en ligne: 02 Aug 2017
Pages: 43 - 64

Résumé

Abstract

Considering the growing importance of the researchers in the area of Europeanization in the candidate countries, the purpose of this paper is to analyse whether, and to what extent EU as a legal normative power has influenced Albania to approximate existing and future legislation and to ensure proper implementation. The paper argues that the Europeanization process is pushing Albania toward greater convergence with EU acquis by developing a modern legal framework. However, the paper points out that weak implementation has hampered the application of EU law in Albania due to: a) weak bureaucracy or uneven distribution of human capacities; b) the lack of an established practice of consultation with interest groups on specific draft legislation, and c) the inability to put in sound planning mechanisms and to carry out a realistic assessment. The paper concludes that effective adjustment of Albanian legal system with EU norms requires cooperation between different actors involved in the approximation and implementation process.

Mots clés

  • EU
  • Albania legal system
  • EU Acquis
  • Approximation
  • Implementation
Accès libre

Connections between Ethical Values, the Meaning of Human Life, and Human Communities, according to Vasile Goldiș

Publié en ligne: 02 Aug 2017
Pages: 65 - 74

Résumé

Abstract

The author presents the views held by Vasile Goldiș – Transylvanian scholar, politician, and one of the masterminds of the Great Union of 1 December 1918 – regarding the role of universal human values in guiding individuals and human communities. Together with other Christian values, ethics guides individuals, communities, political and administrative elites, churches, and academia. This results in greater justice, community solidarity and cohesion, and a greater ability for society to shape and promote its internal moral order. Considering the diversity of moral profiles found among various nations, ethnicities and political elites, Goldiș highlights their common grounds – which facilitates a new moral order in inter-human, inter-community and international relations. The ethical testament promoted by Goldiș in his writings and throughout his life is still relevant today, and it also holds true for the next generations.

Mots clés

  • Moral values
  • meaning of life
  • political ethics
  • Goldiș
  • Christian solidarity
Accès libre

Testimonial Evidence. Perspectives and Confluences

Publié en ligne: 02 Aug 2017
Pages: 75 - 83

Résumé

Abstract

The authors aim to “drill” into the complex issue of the testimonial evidence, through a fresher approach, thus being interested, besides the purely legal aspect, also in the historical, sociological and even psychological perspective.

Mots clés

  • idem est non esse et non probari
  • testimonial evidence
  • testis unus
  • testis nullus
  • evolution Civil Law/Criminal Law
  • appreciation of testimonial evidence
Accès libre

Legitimation of the Referendum - the Standard Mechanism of Participatory Democracy

Publié en ligne: 02 Aug 2017
Pages: 84 - 95

Résumé

Abstract

The referendum is a multidimensional instrument, attested and practiced worldwide, considered to be a compulsory feature of democracy, provided it is used under strict lawfulness. The purpose of putting it into practice is to know the sovereign will of the people, expressed by vote, on a particular issue subject to its decision-making capacity. Following the referendum process, and in the case of referendum forms, such as the legislative or decision-making process, the referendum generates the obligation for the governing authorities to implement the decision adopted by the people. It is certain that the people’s response to the referendum question materializes a decision that emanates from the people, and which benefits in this way of increased legitimacy. Legitimacy is a concept that unleashes the force of the referendum, the result of which is imposed on everyone, the minority who voted against, and the governors. Legitimacy gives an institutional sense to the referendum, being an immanent part of the entire referendum process. It comes from the principle of the sovereign will of the people, which once expressed, is imposed on all the executive factors that must apply it. Legitimacy is both an intrinsic quality of the referendum and its effect, as it gives force to the outcome and justifies any political, legislative or administrative action or inaction. If the referendum process were deprived of legitimacy, or the resulting decision would be denied of this supreme attribute, then the referendum would be an artificial institution, empty of content, virtually useless.

Mots clés

  • democracy
  • people sovereignty
  • referendum
  • legitimacy
  • force of referendum result
Accès libre

The Effects of the International Contract for Sale of Goods

Publié en ligne: 02 Aug 2017
Pages: 96 - 109

Résumé

Abstract

The contracts are the indispensable legal instruments for any economic transaction. The international sale contract is the main legal instrument by which international commerce is carried out and through which the movement of goods from producer to consumer is ensured within cross-border relations. The sale contract in international commerce is the legal act by which the parties, the seller and the buyer, belonging to different states, commit each other to transfer the property of a good in return for payment of a price. Regarding the general rules applicable to the contract of international sale of goods, they are regulated by the “United Nations Convention on Contracts for the International Sale of Goods from Vienna”. The Convention has adopted uniform rules to govern the international sale of goods contract, if the parties have not chosen expressly for the application of other rules. In this study I present the effects of international sale of goods in the light of the rules of the Vienna Convention of 1980.

Accès libre

Novelty Elements and Changes brought to Adoption Procedure by Law No. 57/2016

Publié en ligne: 02 Aug 2017
Pages: 110 - 121

Résumé

Abstract

Adoption is chief among the measures of alternative protection that can be taken to protect a child in Romania. According to Law no. 273/2004 on adoption procedure, current forms under which adoption can be found are domestic adoption and international adoption.

In what follows we will highlight certain novelty elements and changes to the domestic adoption procedure brought by Law no. 57/2016.

Mots clés

  • adoption procedure
  • the leave of adjustment
  • the monthly allowance
  • information on adoption
Accès libre

The Warranty of the Right to Defense under an Operating European Department of Public Prosecution

Publié en ligne: 02 Aug 2017
Pages: 122 - 134

Résumé

Abstract

Both in the European Union and in European doctrine was widely discussed the ratione materiae of the future European Public Prosecutor. In terms of the Lisbon Treaty its jurisdincion is limited to crimes that threaten the Union’s financial interests, but at the same time the Council of Europe may extend this competence by unanimous decision and other serious offenses. European Public Prosecutor is now one of the main objectives of the European Union and is one of the priorities of the common space of freedom, security and justice for the next five years. Still looking for ways and methods useful for the implementation of these goals, but two conditions must be met: it must be a useful institution, well embedded in the EU institutions and must be based on our national legal traditions that have proven their relevance. Finally, it gives a substantial importance to defense lawyers and rights in various stages of the procedure, both in the contentious matter of freedom and during the performance of an adversarial procedure.

Mots clés

  • European prosecutor
  • defense liberties
  • criminal law
  • protection of interests
  • jurisdictional competence
Accès libre

Constitutional Justice

Publié en ligne: 02 Aug 2017
Pages: 135 - 142

Résumé

Abstract

The paper with the title “Constitutional Justice” aims to analyse a topic of urgent actuality and of particular importance in the contemporary society. We have tried to show in this paper the importance of the Constitutional control in the rule of law. Starting from the idea of necessity of existence of a Constitution in a democratic State and, implicitly, of a body to follow-up the compliance with its provision, we have tried to highlight in this paper the role of Romanian Constitutional Court and not only, by presenting one of its most important attributions which is the control of the law constitutionality.

Mots clés

  • justice
  • court
  • control
  • constitutionality
  • instance
Accès libre

Educative Non-Privative Measures of Freedom

Publié en ligne: 02 Aug 2017
Pages: 143 - 149

Résumé

Abstract

Infractionality or criminality in minor rank, even if it is a component of a general infractional phenomenon, it shows some particularities determined by biological, psychological and social characteristics of minor persons which Romanian legislature had in mind when it had foreseen their criminal liability. For this, The New riminal Code, stipulates some regulations on the educational measures regarding non privacy of freedom - three conditions from the file - Recommandations R nr. 16/1992 of the European Committee. Measures regarding the non privacy of freedom are sanctions applied by the court and the young defendant is still in the society with some obligations on his side or institution which was bound by the court in the name of the law. The issue of this measure is to educate and reeducate the minor person who commited a crime, to ensure a change in his conscience to respect social values.

Mots clés

  • minors
  • reeducation
  • educational measures
  • probation service
  • criminal offence of minors
  • discernment
Accès libre

The Need for Diversification of Forensic Tactical Rules Applicable to Crime Scene Investigation

Publié en ligne: 02 Aug 2017
Pages: 150 - 154

Résumé

Abstract

The unprecedented development of cybernetics was concretized by the emergence of computer technology in ways difficult to predict. In this context, the international underworld and organized crime have expanded the area of criminal acts, but equally there were new investigation possibilities for the police and judicial authorities, limiting the role of intuition and flair, of human spontaneity, the center of gravity falling on their ability to use new technology intelligence they have at their disposal.

Mots clés

  • crime scene
  • forensic tactical rule
  • CFL organization
  • planning principle
  • crimes
12 Articles
Accès libre

Transfer Prices Implication Upon Tax System. The Romanian Experience

Publié en ligne: 02 Aug 2017
Pages: 1 - 17

Résumé

Abstract

Transfer prices are a top field in financial and legal scientific research and practical activity. Although this research field is still in the beginning, due to its complexity, as well as it’s inter-, multi- and transdisciplinarity, it can be noted that empirical studies, as well as practical researches in economic and legal matters, have intensified. Moreover, this field of transfer prices is in close connection with the area of international double taxation, which shows its international character. In this article we sought a holistic approach to the transfer price phenomenon, dealing with economic and legal technical aspects that we believed are important to emphasise. Without addressing the issue of transfer prices in an exhaustive manner, in this article we presented both the legal and the economic framework of transfer prices in Romania. The added value of this article lies in the approach to transfer prices, both legally and economically.

Mots clés

  • transfer prices
  • double taxation
  • tax system
  • affiliates
  • transactions
Accès libre

Limits of Autonomy Principle in Documentary Letters of Credit; Perspective of English Law

Publié en ligne: 02 Aug 2017
Pages: 18 - 42

Résumé

Abstract

In this article, the author reviews the approach of English courts to limits of autonomy principle and tries to answer the following research questions: What obligations should the applicant fulfil while opening a credit in accordance with the underlying contract? What are the seller’s remedies when the buyer fails to perform his duties regarding opining and performance of the credit? On the other hand, what are the seller’s duties in the process of opening the credit and what will be the buyer’s remedy in case of his failure? What is the legal position regarding variation of the credit? What is the position of court regarding absolute or conditional nature of the credit? In order to answer the above research questions, paper is divided into seven parts: after the introductory comments, the second part will review the nature of the buyer’s obligation in opening the credit. The third part is focused on effect of non-compliance by the buyer and the fourth part studies the variation of the credit and its effect on party’s rights within the underlying contract. Part five deals with the buyer’s rights after opening the credit while part six will discuss the absolute or conditional nature of the payment obligation to pay under the LC. Last but not the least, the final part will provide some concluding remarks.

Mots clés

  • Documentary Letters of Credit
  • Autonomy Principle
  • Limits
  • English Law
Accès libre

Lost in Implementation: EU Law Application in Albanian Legal System

Publié en ligne: 02 Aug 2017
Pages: 43 - 64

Résumé

Abstract

Considering the growing importance of the researchers in the area of Europeanization in the candidate countries, the purpose of this paper is to analyse whether, and to what extent EU as a legal normative power has influenced Albania to approximate existing and future legislation and to ensure proper implementation. The paper argues that the Europeanization process is pushing Albania toward greater convergence with EU acquis by developing a modern legal framework. However, the paper points out that weak implementation has hampered the application of EU law in Albania due to: a) weak bureaucracy or uneven distribution of human capacities; b) the lack of an established practice of consultation with interest groups on specific draft legislation, and c) the inability to put in sound planning mechanisms and to carry out a realistic assessment. The paper concludes that effective adjustment of Albanian legal system with EU norms requires cooperation between different actors involved in the approximation and implementation process.

Mots clés

  • EU
  • Albania legal system
  • EU Acquis
  • Approximation
  • Implementation
Accès libre

Connections between Ethical Values, the Meaning of Human Life, and Human Communities, according to Vasile Goldiș

Publié en ligne: 02 Aug 2017
Pages: 65 - 74

Résumé

Abstract

The author presents the views held by Vasile Goldiș – Transylvanian scholar, politician, and one of the masterminds of the Great Union of 1 December 1918 – regarding the role of universal human values in guiding individuals and human communities. Together with other Christian values, ethics guides individuals, communities, political and administrative elites, churches, and academia. This results in greater justice, community solidarity and cohesion, and a greater ability for society to shape and promote its internal moral order. Considering the diversity of moral profiles found among various nations, ethnicities and political elites, Goldiș highlights their common grounds – which facilitates a new moral order in inter-human, inter-community and international relations. The ethical testament promoted by Goldiș in his writings and throughout his life is still relevant today, and it also holds true for the next generations.

Mots clés

  • Moral values
  • meaning of life
  • political ethics
  • Goldiș
  • Christian solidarity
Accès libre

Testimonial Evidence. Perspectives and Confluences

Publié en ligne: 02 Aug 2017
Pages: 75 - 83

Résumé

Abstract

The authors aim to “drill” into the complex issue of the testimonial evidence, through a fresher approach, thus being interested, besides the purely legal aspect, also in the historical, sociological and even psychological perspective.

Mots clés

  • idem est non esse et non probari
  • testimonial evidence
  • testis unus
  • testis nullus
  • evolution Civil Law/Criminal Law
  • appreciation of testimonial evidence
Accès libre

Legitimation of the Referendum - the Standard Mechanism of Participatory Democracy

Publié en ligne: 02 Aug 2017
Pages: 84 - 95

Résumé

Abstract

The referendum is a multidimensional instrument, attested and practiced worldwide, considered to be a compulsory feature of democracy, provided it is used under strict lawfulness. The purpose of putting it into practice is to know the sovereign will of the people, expressed by vote, on a particular issue subject to its decision-making capacity. Following the referendum process, and in the case of referendum forms, such as the legislative or decision-making process, the referendum generates the obligation for the governing authorities to implement the decision adopted by the people. It is certain that the people’s response to the referendum question materializes a decision that emanates from the people, and which benefits in this way of increased legitimacy. Legitimacy is a concept that unleashes the force of the referendum, the result of which is imposed on everyone, the minority who voted against, and the governors. Legitimacy gives an institutional sense to the referendum, being an immanent part of the entire referendum process. It comes from the principle of the sovereign will of the people, which once expressed, is imposed on all the executive factors that must apply it. Legitimacy is both an intrinsic quality of the referendum and its effect, as it gives force to the outcome and justifies any political, legislative or administrative action or inaction. If the referendum process were deprived of legitimacy, or the resulting decision would be denied of this supreme attribute, then the referendum would be an artificial institution, empty of content, virtually useless.

Mots clés

  • democracy
  • people sovereignty
  • referendum
  • legitimacy
  • force of referendum result
Accès libre

The Effects of the International Contract for Sale of Goods

Publié en ligne: 02 Aug 2017
Pages: 96 - 109

Résumé

Abstract

The contracts are the indispensable legal instruments for any economic transaction. The international sale contract is the main legal instrument by which international commerce is carried out and through which the movement of goods from producer to consumer is ensured within cross-border relations. The sale contract in international commerce is the legal act by which the parties, the seller and the buyer, belonging to different states, commit each other to transfer the property of a good in return for payment of a price. Regarding the general rules applicable to the contract of international sale of goods, they are regulated by the “United Nations Convention on Contracts for the International Sale of Goods from Vienna”. The Convention has adopted uniform rules to govern the international sale of goods contract, if the parties have not chosen expressly for the application of other rules. In this study I present the effects of international sale of goods in the light of the rules of the Vienna Convention of 1980.

Accès libre

Novelty Elements and Changes brought to Adoption Procedure by Law No. 57/2016

Publié en ligne: 02 Aug 2017
Pages: 110 - 121

Résumé

Abstract

Adoption is chief among the measures of alternative protection that can be taken to protect a child in Romania. According to Law no. 273/2004 on adoption procedure, current forms under which adoption can be found are domestic adoption and international adoption.

In what follows we will highlight certain novelty elements and changes to the domestic adoption procedure brought by Law no. 57/2016.

Mots clés

  • adoption procedure
  • the leave of adjustment
  • the monthly allowance
  • information on adoption
Accès libre

The Warranty of the Right to Defense under an Operating European Department of Public Prosecution

Publié en ligne: 02 Aug 2017
Pages: 122 - 134

Résumé

Abstract

Both in the European Union and in European doctrine was widely discussed the ratione materiae of the future European Public Prosecutor. In terms of the Lisbon Treaty its jurisdincion is limited to crimes that threaten the Union’s financial interests, but at the same time the Council of Europe may extend this competence by unanimous decision and other serious offenses. European Public Prosecutor is now one of the main objectives of the European Union and is one of the priorities of the common space of freedom, security and justice for the next five years. Still looking for ways and methods useful for the implementation of these goals, but two conditions must be met: it must be a useful institution, well embedded in the EU institutions and must be based on our national legal traditions that have proven their relevance. Finally, it gives a substantial importance to defense lawyers and rights in various stages of the procedure, both in the contentious matter of freedom and during the performance of an adversarial procedure.

Mots clés

  • European prosecutor
  • defense liberties
  • criminal law
  • protection of interests
  • jurisdictional competence
Accès libre

Constitutional Justice

Publié en ligne: 02 Aug 2017
Pages: 135 - 142

Résumé

Abstract

The paper with the title “Constitutional Justice” aims to analyse a topic of urgent actuality and of particular importance in the contemporary society. We have tried to show in this paper the importance of the Constitutional control in the rule of law. Starting from the idea of necessity of existence of a Constitution in a democratic State and, implicitly, of a body to follow-up the compliance with its provision, we have tried to highlight in this paper the role of Romanian Constitutional Court and not only, by presenting one of its most important attributions which is the control of the law constitutionality.

Mots clés

  • justice
  • court
  • control
  • constitutionality
  • instance
Accès libre

Educative Non-Privative Measures of Freedom

Publié en ligne: 02 Aug 2017
Pages: 143 - 149

Résumé

Abstract

Infractionality or criminality in minor rank, even if it is a component of a general infractional phenomenon, it shows some particularities determined by biological, psychological and social characteristics of minor persons which Romanian legislature had in mind when it had foreseen their criminal liability. For this, The New riminal Code, stipulates some regulations on the educational measures regarding non privacy of freedom - three conditions from the file - Recommandations R nr. 16/1992 of the European Committee. Measures regarding the non privacy of freedom are sanctions applied by the court and the young defendant is still in the society with some obligations on his side or institution which was bound by the court in the name of the law. The issue of this measure is to educate and reeducate the minor person who commited a crime, to ensure a change in his conscience to respect social values.

Mots clés

  • minors
  • reeducation
  • educational measures
  • probation service
  • criminal offence of minors
  • discernment
Accès libre

The Need for Diversification of Forensic Tactical Rules Applicable to Crime Scene Investigation

Publié en ligne: 02 Aug 2017
Pages: 150 - 154

Résumé

Abstract

The unprecedented development of cybernetics was concretized by the emergence of computer technology in ways difficult to predict. In this context, the international underworld and organized crime have expanded the area of criminal acts, but equally there were new investigation possibilities for the police and judicial authorities, limiting the role of intuition and flair, of human spontaneity, the center of gravity falling on their ability to use new technology intelligence they have at their disposal.

Mots clés

  • crime scene
  • forensic tactical rule
  • CFL organization
  • planning principle
  • crimes

Planifiez votre conférence à distance avec Sciendo