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

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.

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.

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.

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.

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.

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.

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”.

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.