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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 26 (2020): Edition 40 (December 2020)

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

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Publié en ligne: 07 Nov 2020
Pages: 1 - 18

Résumé

Abstract

Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non – taxation, permanent establishment, business profits, residence criteria, arm's length principle, mutual agreement procedure, dispute resolution of tax conflicts. However, the problem of transfer pricing has more profound judicial and economic implications. The main objective of this paper is to evaluate and assess the underlying features and characteristics of transfer prices in the economical and judicial actual context. The operational objectives are related to a quid pro quo analysis regarding the fine-tuning aspects of transfer pricing in the digital taxation era. The case law presented in this article tackles the main problems of applying transfer pricing international regulation upon Romanian tax jurisprudence. The conclusion of this article highlights the need, mutadis mutandis, for a tax policy agenda revealing a strengthened fiscal and financial environment towards the creation of a new proper fiscal space.

Mots clés

  • International taxation
  • business profits
  • permanent establishment
  • advance pricing agreements
  • Romanian jurisprudence
Accès libre

Analysis of Criminal Activities Exploiting Social Media: With Special Regards to Criminal Cases of Wechat Fraud in Chinese Jurisdiction

Publié en ligne: 07 Nov 2020
Pages: 19 - 36

Résumé

Abstract

Social media provide a more convenient way for daily communication and business transaction, while they are also exploited by potential criminals to perpetrate offenses of different natures. Fraud is one of the most frequently reported offenses, some of which involve the use of WeChat, an application now used by 846 million users worldwide. The article is designed to give a comprehensive statement of features, causes, and types of WeChat fraud currently existing in China. The article also formulates important countermeasures based on academic conclusions, law enforcement opinions as well as written criminal judgments collected from Chinese courts during the research.

Mots clés

  • Social media
  • WeChat
  • fraud
  • crime
  • criminal
  • detection
Accès libre

The Constitutional Hurdles to Exercise Secession Right and Arguments on its Inclusion in the Ethiopian Constitution

Publié en ligne: 07 Nov 2020
Pages: 37 - 47

Résumé

Abstract

The right to self-determination is one of the human rights enshrined under the Ethiopian constitution. It is also one of the rights mentioned under ICCPR and ICESCR as well as the constitutions of different countries. Being unique to many other human rights instruments and constitutions in the world, the Ethiopian constitution includes the unconditional right to secession as a part of self-determination for every one of the ethnic groups (nations, nationalities, and people) in the country. As argued among many scholars, the inclusion of unconditional secession as a part of self-determination right in the Ethiopian constitution was based on the wrong narrative that nations, nationalities and people in the country were oppressed. Thus, it is a point of political debate between elites and became the major cause of widening the divergence among views of different political parties in the country. Of course, within the constitution, there are hurdles that can potentially deny exercising of this right. Therefore, this study qualitatively analyses the impracticability of secession and unacceptability of narratives to its inclusion in the constitution of the federal democratic republic of Ethiopia.

Mots clés

  • secession
  • self-determination
  • constitution
  • Arguments
  • hurdles
Accès libre

Advocating for the Protection of Rights of Children and Women in Nigeria: An Appraisal

Publié en ligne: 07 Nov 2020
Pages: 48 - 65

Résumé

Abstract

The protection of children and women in Nigeria is very critical because their integration in every sphere is a precedent to the growth and development of nations. However, they face diverse discrimination and violence because they are very vulnerable. The object of this study is to examine the rights of children and women by x-raying the various legal and institutional frameworks that provide for their rights, as well as dangers posed by taking their rights for granted. The work analyses factors that inhibit their protection and proffers a viable solution. In this paper, we adopt the doctrinal and empirical methods of legal research. The study discovers that despite a legion of legislation, children and women are exposed to many factors such as legal, social, economic, and obnoxious cultural practices. Further, the work reveals that inherent lapses are visible in our legal framework particularly the 1999 Constitution (as amended), Child‘s Rights Act and other relevant legislation. Accordingly, the work recommends for the eradication of factors that promote child and women abuse and review of relevant laws. The work further recommends for a serious synergy between the government and non-governmental organizations for the protection of children and women.

Mots clés

  • Advocacy
  • Protection
  • Rights
  • Women and Children‘s Right
Accès libre

Comparative Legal Research-Building a Legal Attitude for a Transnational World

Publié en ligne: 07 Nov 2020
Pages: 66 - 80

Résumé

Abstract

Comparative Legal Research (CLR) is a valuable tool for legal research because it expands the history of community experience. Understanding basic knowledge in different systems fills the knowledge gap. However, the principles of globalization and universal human rights require a greater role for systematic CLR. This article analyzes the role of comparative legal research in contemporary legal education. The discussion is based on the idea that it is useful to distinguish between the education of lawyers and the conduct of comparative legal research. Comparative law is a successful field of study that has ignited a growing interest in academic and legal education in recent decades. It is proposed to pay more attention to the comparative pedagogy of legal research in today's world, where law students must be prepared to function in a global context. While comparative academic research, the goal is to foster a deep cultural understanding of foreign law, but in legal education, the goal is to learn the spirit as an advocate. This article provides an overview of the key conceptual tools to tackle the problem of the comparative methodology by introducing the logical argument to help the researcher to filter his approach. A literature review method will adopt for this article.

Mots clés

  • Comparative Legal Research
  • Legal education
  • Transnational world
  • Law
Accès libre

Legal Barriers and Quality Compliance in the Business of Biofertilizers and Biopesticides in India

Publié en ligne: 07 Nov 2020
Pages: 81 - 101

Résumé

Abstract

Biofertilizers and biopesticides (together known as ‘biologicals’) hold the potential to increase farmers’ current agricultural productivity, while at the same time contributing to the soil’s ability to produce more in the future. However, the legal registration of microbial products and the operation of businesses dealing in biologicals face certain barriers, which ultimately affect the expansion and widespread use of these green products in Indian agriculture. By involving manufacturers, suppliers and traders of biologicals, as well as government officers dealing with biologicals in India, a study was conducted using participatory methods of semi-structured interviews, structured interviews and informal discussions. This article explores the participants’ perceptions and understanding of the barriers, obstacles and issues in the registration, licensing, proliferation and business operations surrounding the manufacturing, sale, trade, import, export, storage, use, and transport of microbial products. Numerous barriers to business and trade in microbial green products – biofertilizers and biopesticides – are identified. Nevertheless, certain weaknesses related to quality compliance and monitoring are also identified on the part of the manufacturers and suppliers of these biologicals, indicating that the government’s regulatory system must be more efficient and competent in handling these processes.

Mots clés

  • Registration barrier
  • Biopesticides
  • Biofertilizers
  • License
  • Quality monitoring
  • Effectiveness
Accès libre

Relevant Issues of Exploration the Concept of Indigenous People in the International Legal Instruments and Ukrainian Legal Doctrine

Publié en ligne: 07 Nov 2020
Pages: 102 - 116

Résumé

Abstract

In this paper, the problem of determination of the legal personality of indigenous people as a subject of international law is considered. Hence, the problem articulated above leads to the issue related to aspects of practical realization and protection of rights and freedoms of indigenous people enshrined in international legal instruments, which is revealed. The confusion of the term “indigenous people” with that of “national minorities” can be avoided by the subjects of international law. However, one cannot find a solution to this problem without envisaging written rules on the concept of ingenious people in one obligatory, for contracting parties, an international legal instrument. Thereafter, the concept of indigenous people must be unified and, consequently, used by all international legal community. The relevance of this study is due to the need to determine the legal status of indigenous peoples in Ukrainian law. Ukraine has recently acceded to the UN Declaration on the Rights of Indigenous Peoples, which defines the need to implement these provisions in national legislation and ensure the practical implementation of the rights and freedoms enshrined for indigenous peoples. To date, the Constitution of Ukraine makes a distinction between the categories of national minorities and indigenous peoples, but there is no specialized comprehensive law that would determine the legal status of indigenous peoples in Ukraine, in the presence of such a law on national minorities. Thus there is a need to determine the concept of indigenous peoples in Ukrainian legislation.

Mots clés

  • indigenous peoples
  • international legal instrument
  • legal personality
  • self-identification
  • self - determination
Accès libre

Juvenile Justice: Genesis and Current State in Ukraine

Publié en ligne: 07 Nov 2020
Pages: 117 - 124

Résumé

Abstract

In this paper, the problem of the functioning of the juvenile justice as a system of all parts of the state mechanism, that deal with the problems of protection and socializing of children is considered. It is determined that the protection of children's rights in Ukraine is an urgent question. That is why providing proper conditions for life, development and socialization of the younger generation has become one of the priorities for the state policy of Ukraine. Hence, juvenile justice is one of the most effective ways to protect the rights and interests of children and youth. However the tendencies of formation of the juvenile legal policy of the state influence whether legal regulation of children’s protection can be implemented in the legal system of the state to that extent that it promotes the development of children's protection. Thus, there is a necessity to analyze the genesis, development and the current state of the juvenile law in Ukraine taking into account the practice of foreign states and defining the further perspectives of the juvenile law.

Mots clés

  • juvenile justice
  • juvenile court
  • legal minors
  • criminal offense
  • the legal status of a child
Accès libre

Penal Orders and the Role of Prosecutors in Switzerland

Publié en ligne: 07 Nov 2020
Pages: 125 - 141

Résumé

Abstract

Minor infractions represent the majority of criminal cases. Simplified or summary procedures have addressed their increasing number in order to unburden the courts. Because of reduced requirements for the case to be adjudicated, this procedural economy comes usually to the cost of the defendant. Penal orders represent the most successful form of fast track procedure in which the public prosecutor plays a predominant role. After a police report and sometimes a short investigation, penal orders are issued and notified to the defendant. If they are not objected, their judgment equals the decision of a court. In other words, penal orders rely on the tacit agreement of the defendant. This contribution presents the risks of penal orders to produce wrongful convictions and proposes a set of recommendations that could improve the current situation. A combination of legal sources and empirical studies shed light on the delicate balance between the efficiency of justice and the defendant’s rights.

Mots clés

  • simplified procedure
  • penal order
  • prosecution
  • court hearing
  • wrongful conviction
Accès libre

The Theory of Forms Without Substance a Romanian Legal Transplant Theory Ahead of its Time

Publié en ligne: 07 Nov 2020
Pages: 142 - 155

Résumé

Abstract

Comparative law and legal history show us that law is dynamic, always in continuous development, change, or mutation. This dynamic dimension has become a central concern for the comparative law scholars. The circulation of legal models in the world (e.g. legal transplant, legal transfer, legal borrowing, legal migration) is an evergreen issue. This phenomenon has provoked numerous doctrinal disputes, which have been encapsulated in complex theories on its possibilities and impossibilities. In the present article, we will not explore the many modern theories regarding legal transplantation (or under other metaphors). Instead, we will go back in time, in the second half of the nineteenth century, to explore an interesting Romanian theory that seems to have anticipated a series of modern ideas regarding the purpose, possibilities, and impossibilities of the circulation of legal models in the world. Following this approach, the main conclusion will be resumed to the idea that the Romanian theory of forms without substance can be integrated within the modern theories of legal transplant.

Mots clés

  • legal transplant
  • constitutional transplant
  • legal change
  • legal culture
  • forms without substance
Accès libre

Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings

Publié en ligne: 07 Nov 2020
Pages: 156 - 172

Résumé

Abstract

The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers. The result of this ex parte application arms the tax authority with a restraining order. With a detached team of policemen, the tax authority will storm the premises of the taxpayer, vandalize, forcefully drive out the tax payer and seal up the premises. All these arrangements and decisions are done behind the taxpayer. This paper examined the constitutionality of the entire procedure for the recovery of tax due to the tax payer. The paper utilized doctrinal methodology in analyzing the extant laws and case laws as they relate to the subject matter. The paper submits that decisions under section 104 PITA are too weighty to be taken in the absence of the taxpayer. The paper, therefore, recommends some sort of judicial activism by judicial officers in exercising their discretion and accommodate the interest of the taxpayer.

Mots clés

  • Enforcement
  • Tax
  • Distrain
  • Demand
  • Assessment
  • Ex-Parte
Accès libre

Study on the Taxation of the Income Obtained from the Cryptocurrency Transfer

Publié en ligne: 07 Nov 2020
Pages: 173 - 188

Résumé

Abstract

This article discusses a number of conceptual and practical issues regarding the taxation of the income coming out from the transfer of virtual currency. The individuals who earn constant money from cryptocurrencies (over 600 lei per year) have the obligation to report their income yearly and to pay the income tax and the health insurance contributions in certain situations. According to the provisions of the Tax Code, the gains from cryptocurrency transfers will fall into the category of the taxable income from other sources. For individuals, this income will be declared through the Single Taxation Statement during the year following the year of its realization. Specifically, the earnings from cryptocurrencies in 2019 will be declared in 2020. As long as an individual keeps his income from cryptocurrencies in the form of cryptocurrencies, without actually using them, he is not obliged to declare them and pay the income tax and the Social health insurance contribution for them.

Mots clés

  • cryptocurrencies
  • Single Taxation Statement
  • income tax
  • health contribution
  • Tax Code
Accès libre

Certain Considerations Regarding the Attributions of the Romanian Guardianship Court in the Protection of the Minors

Publié en ligne: 07 Nov 2020
Pages: 189 - 200

Résumé

Abstract

The minors’ vulnerability led to the adoption of certain special means of protection. Among them, special protection measures and adoption play a special role. This paper analyses the Romanian court attributions, as guardianship court in the matter of these measures which are regulated by the dispositions of the Law no. 272/2004 republished, regarding the protection and promotion of children's rights and of the Law no. 273/2004 on the procedure of adoption, and it is intended to continue the paper on the same topic from the previous issue.

Mots clés

  • protection
  • court
  • special protection measures
  • adoption
13 Articles
Accès libre

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Publié en ligne: 07 Nov 2020
Pages: 1 - 18

Résumé

Abstract

Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non – taxation, permanent establishment, business profits, residence criteria, arm's length principle, mutual agreement procedure, dispute resolution of tax conflicts. However, the problem of transfer pricing has more profound judicial and economic implications. The main objective of this paper is to evaluate and assess the underlying features and characteristics of transfer prices in the economical and judicial actual context. The operational objectives are related to a quid pro quo analysis regarding the fine-tuning aspects of transfer pricing in the digital taxation era. The case law presented in this article tackles the main problems of applying transfer pricing international regulation upon Romanian tax jurisprudence. The conclusion of this article highlights the need, mutadis mutandis, for a tax policy agenda revealing a strengthened fiscal and financial environment towards the creation of a new proper fiscal space.

Mots clés

  • International taxation
  • business profits
  • permanent establishment
  • advance pricing agreements
  • Romanian jurisprudence
Accès libre

Analysis of Criminal Activities Exploiting Social Media: With Special Regards to Criminal Cases of Wechat Fraud in Chinese Jurisdiction

Publié en ligne: 07 Nov 2020
Pages: 19 - 36

Résumé

Abstract

Social media provide a more convenient way for daily communication and business transaction, while they are also exploited by potential criminals to perpetrate offenses of different natures. Fraud is one of the most frequently reported offenses, some of which involve the use of WeChat, an application now used by 846 million users worldwide. The article is designed to give a comprehensive statement of features, causes, and types of WeChat fraud currently existing in China. The article also formulates important countermeasures based on academic conclusions, law enforcement opinions as well as written criminal judgments collected from Chinese courts during the research.

Mots clés

  • Social media
  • WeChat
  • fraud
  • crime
  • criminal
  • detection
Accès libre

The Constitutional Hurdles to Exercise Secession Right and Arguments on its Inclusion in the Ethiopian Constitution

Publié en ligne: 07 Nov 2020
Pages: 37 - 47

Résumé

Abstract

The right to self-determination is one of the human rights enshrined under the Ethiopian constitution. It is also one of the rights mentioned under ICCPR and ICESCR as well as the constitutions of different countries. Being unique to many other human rights instruments and constitutions in the world, the Ethiopian constitution includes the unconditional right to secession as a part of self-determination for every one of the ethnic groups (nations, nationalities, and people) in the country. As argued among many scholars, the inclusion of unconditional secession as a part of self-determination right in the Ethiopian constitution was based on the wrong narrative that nations, nationalities and people in the country were oppressed. Thus, it is a point of political debate between elites and became the major cause of widening the divergence among views of different political parties in the country. Of course, within the constitution, there are hurdles that can potentially deny exercising of this right. Therefore, this study qualitatively analyses the impracticability of secession and unacceptability of narratives to its inclusion in the constitution of the federal democratic republic of Ethiopia.

Mots clés

  • secession
  • self-determination
  • constitution
  • Arguments
  • hurdles
Accès libre

Advocating for the Protection of Rights of Children and Women in Nigeria: An Appraisal

Publié en ligne: 07 Nov 2020
Pages: 48 - 65

Résumé

Abstract

The protection of children and women in Nigeria is very critical because their integration in every sphere is a precedent to the growth and development of nations. However, they face diverse discrimination and violence because they are very vulnerable. The object of this study is to examine the rights of children and women by x-raying the various legal and institutional frameworks that provide for their rights, as well as dangers posed by taking their rights for granted. The work analyses factors that inhibit their protection and proffers a viable solution. In this paper, we adopt the doctrinal and empirical methods of legal research. The study discovers that despite a legion of legislation, children and women are exposed to many factors such as legal, social, economic, and obnoxious cultural practices. Further, the work reveals that inherent lapses are visible in our legal framework particularly the 1999 Constitution (as amended), Child‘s Rights Act and other relevant legislation. Accordingly, the work recommends for the eradication of factors that promote child and women abuse and review of relevant laws. The work further recommends for a serious synergy between the government and non-governmental organizations for the protection of children and women.

Mots clés

  • Advocacy
  • Protection
  • Rights
  • Women and Children‘s Right
Accès libre

Comparative Legal Research-Building a Legal Attitude for a Transnational World

Publié en ligne: 07 Nov 2020
Pages: 66 - 80

Résumé

Abstract

Comparative Legal Research (CLR) is a valuable tool for legal research because it expands the history of community experience. Understanding basic knowledge in different systems fills the knowledge gap. However, the principles of globalization and universal human rights require a greater role for systematic CLR. This article analyzes the role of comparative legal research in contemporary legal education. The discussion is based on the idea that it is useful to distinguish between the education of lawyers and the conduct of comparative legal research. Comparative law is a successful field of study that has ignited a growing interest in academic and legal education in recent decades. It is proposed to pay more attention to the comparative pedagogy of legal research in today's world, where law students must be prepared to function in a global context. While comparative academic research, the goal is to foster a deep cultural understanding of foreign law, but in legal education, the goal is to learn the spirit as an advocate. This article provides an overview of the key conceptual tools to tackle the problem of the comparative methodology by introducing the logical argument to help the researcher to filter his approach. A literature review method will adopt for this article.

Mots clés

  • Comparative Legal Research
  • Legal education
  • Transnational world
  • Law
Accès libre

Legal Barriers and Quality Compliance in the Business of Biofertilizers and Biopesticides in India

Publié en ligne: 07 Nov 2020
Pages: 81 - 101

Résumé

Abstract

Biofertilizers and biopesticides (together known as ‘biologicals’) hold the potential to increase farmers’ current agricultural productivity, while at the same time contributing to the soil’s ability to produce more in the future. However, the legal registration of microbial products and the operation of businesses dealing in biologicals face certain barriers, which ultimately affect the expansion and widespread use of these green products in Indian agriculture. By involving manufacturers, suppliers and traders of biologicals, as well as government officers dealing with biologicals in India, a study was conducted using participatory methods of semi-structured interviews, structured interviews and informal discussions. This article explores the participants’ perceptions and understanding of the barriers, obstacles and issues in the registration, licensing, proliferation and business operations surrounding the manufacturing, sale, trade, import, export, storage, use, and transport of microbial products. Numerous barriers to business and trade in microbial green products – biofertilizers and biopesticides – are identified. Nevertheless, certain weaknesses related to quality compliance and monitoring are also identified on the part of the manufacturers and suppliers of these biologicals, indicating that the government’s regulatory system must be more efficient and competent in handling these processes.

Mots clés

  • Registration barrier
  • Biopesticides
  • Biofertilizers
  • License
  • Quality monitoring
  • Effectiveness
Accès libre

Relevant Issues of Exploration the Concept of Indigenous People in the International Legal Instruments and Ukrainian Legal Doctrine

Publié en ligne: 07 Nov 2020
Pages: 102 - 116

Résumé

Abstract

In this paper, the problem of determination of the legal personality of indigenous people as a subject of international law is considered. Hence, the problem articulated above leads to the issue related to aspects of practical realization and protection of rights and freedoms of indigenous people enshrined in international legal instruments, which is revealed. The confusion of the term “indigenous people” with that of “national minorities” can be avoided by the subjects of international law. However, one cannot find a solution to this problem without envisaging written rules on the concept of ingenious people in one obligatory, for contracting parties, an international legal instrument. Thereafter, the concept of indigenous people must be unified and, consequently, used by all international legal community. The relevance of this study is due to the need to determine the legal status of indigenous peoples in Ukrainian law. Ukraine has recently acceded to the UN Declaration on the Rights of Indigenous Peoples, which defines the need to implement these provisions in national legislation and ensure the practical implementation of the rights and freedoms enshrined for indigenous peoples. To date, the Constitution of Ukraine makes a distinction between the categories of national minorities and indigenous peoples, but there is no specialized comprehensive law that would determine the legal status of indigenous peoples in Ukraine, in the presence of such a law on national minorities. Thus there is a need to determine the concept of indigenous peoples in Ukrainian legislation.

Mots clés

  • indigenous peoples
  • international legal instrument
  • legal personality
  • self-identification
  • self - determination
Accès libre

Juvenile Justice: Genesis and Current State in Ukraine

Publié en ligne: 07 Nov 2020
Pages: 117 - 124

Résumé

Abstract

In this paper, the problem of the functioning of the juvenile justice as a system of all parts of the state mechanism, that deal with the problems of protection and socializing of children is considered. It is determined that the protection of children's rights in Ukraine is an urgent question. That is why providing proper conditions for life, development and socialization of the younger generation has become one of the priorities for the state policy of Ukraine. Hence, juvenile justice is one of the most effective ways to protect the rights and interests of children and youth. However the tendencies of formation of the juvenile legal policy of the state influence whether legal regulation of children’s protection can be implemented in the legal system of the state to that extent that it promotes the development of children's protection. Thus, there is a necessity to analyze the genesis, development and the current state of the juvenile law in Ukraine taking into account the practice of foreign states and defining the further perspectives of the juvenile law.

Mots clés

  • juvenile justice
  • juvenile court
  • legal minors
  • criminal offense
  • the legal status of a child
Accès libre

Penal Orders and the Role of Prosecutors in Switzerland

Publié en ligne: 07 Nov 2020
Pages: 125 - 141

Résumé

Abstract

Minor infractions represent the majority of criminal cases. Simplified or summary procedures have addressed their increasing number in order to unburden the courts. Because of reduced requirements for the case to be adjudicated, this procedural economy comes usually to the cost of the defendant. Penal orders represent the most successful form of fast track procedure in which the public prosecutor plays a predominant role. After a police report and sometimes a short investigation, penal orders are issued and notified to the defendant. If they are not objected, their judgment equals the decision of a court. In other words, penal orders rely on the tacit agreement of the defendant. This contribution presents the risks of penal orders to produce wrongful convictions and proposes a set of recommendations that could improve the current situation. A combination of legal sources and empirical studies shed light on the delicate balance between the efficiency of justice and the defendant’s rights.

Mots clés

  • simplified procedure
  • penal order
  • prosecution
  • court hearing
  • wrongful conviction
Accès libre

The Theory of Forms Without Substance a Romanian Legal Transplant Theory Ahead of its Time

Publié en ligne: 07 Nov 2020
Pages: 142 - 155

Résumé

Abstract

Comparative law and legal history show us that law is dynamic, always in continuous development, change, or mutation. This dynamic dimension has become a central concern for the comparative law scholars. The circulation of legal models in the world (e.g. legal transplant, legal transfer, legal borrowing, legal migration) is an evergreen issue. This phenomenon has provoked numerous doctrinal disputes, which have been encapsulated in complex theories on its possibilities and impossibilities. In the present article, we will not explore the many modern theories regarding legal transplantation (or under other metaphors). Instead, we will go back in time, in the second half of the nineteenth century, to explore an interesting Romanian theory that seems to have anticipated a series of modern ideas regarding the purpose, possibilities, and impossibilities of the circulation of legal models in the world. Following this approach, the main conclusion will be resumed to the idea that the Romanian theory of forms without substance can be integrated within the modern theories of legal transplant.

Mots clés

  • legal transplant
  • constitutional transplant
  • legal change
  • legal culture
  • forms without substance
Accès libre

Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings

Publié en ligne: 07 Nov 2020
Pages: 156 - 172

Résumé

Abstract

The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers. The result of this ex parte application arms the tax authority with a restraining order. With a detached team of policemen, the tax authority will storm the premises of the taxpayer, vandalize, forcefully drive out the tax payer and seal up the premises. All these arrangements and decisions are done behind the taxpayer. This paper examined the constitutionality of the entire procedure for the recovery of tax due to the tax payer. The paper utilized doctrinal methodology in analyzing the extant laws and case laws as they relate to the subject matter. The paper submits that decisions under section 104 PITA are too weighty to be taken in the absence of the taxpayer. The paper, therefore, recommends some sort of judicial activism by judicial officers in exercising their discretion and accommodate the interest of the taxpayer.

Mots clés

  • Enforcement
  • Tax
  • Distrain
  • Demand
  • Assessment
  • Ex-Parte
Accès libre

Study on the Taxation of the Income Obtained from the Cryptocurrency Transfer

Publié en ligne: 07 Nov 2020
Pages: 173 - 188

Résumé

Abstract

This article discusses a number of conceptual and practical issues regarding the taxation of the income coming out from the transfer of virtual currency. The individuals who earn constant money from cryptocurrencies (over 600 lei per year) have the obligation to report their income yearly and to pay the income tax and the health insurance contributions in certain situations. According to the provisions of the Tax Code, the gains from cryptocurrency transfers will fall into the category of the taxable income from other sources. For individuals, this income will be declared through the Single Taxation Statement during the year following the year of its realization. Specifically, the earnings from cryptocurrencies in 2019 will be declared in 2020. As long as an individual keeps his income from cryptocurrencies in the form of cryptocurrencies, without actually using them, he is not obliged to declare them and pay the income tax and the Social health insurance contribution for them.

Mots clés

  • cryptocurrencies
  • Single Taxation Statement
  • income tax
  • health contribution
  • Tax Code
Accès libre

Certain Considerations Regarding the Attributions of the Romanian Guardianship Court in the Protection of the Minors

Publié en ligne: 07 Nov 2020
Pages: 189 - 200

Résumé

Abstract

The minors’ vulnerability led to the adoption of certain special means of protection. Among them, special protection measures and adoption play a special role. This paper analyses the Romanian court attributions, as guardianship court in the matter of these measures which are regulated by the dispositions of the Law no. 272/2004 republished, regarding the protection and promotion of children's rights and of the Law no. 273/2004 on the procedure of adoption, and it is intended to continue the paper on the same topic from the previous issue.

Mots clés

  • protection
  • court
  • special protection measures
  • adoption

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