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

In this article, it will be analyzed, from the perspective of doctrine and jurisprudence, the implications of some international aspects of tax legislation, under the auspices of the latest changes in the field of taxation made by Romania. For this purpose, it will be analyzed the implications of the new fiscal provisions regarding the international aspects from the perspective of Law no. 296/2020. In this sense, it will be focused upon certain issues such as international double taxation, transfer prices, affiliated businesses and corporate tax. Also, the case presented in the jurisprudence section enriched in the second part of the article comes to support the framework of the future application of the new provisions regarding certain fiscal aspects with elements of foreignness in Romania. The results of the research subsumed in this article highlight the fact that the tax legislation in Romania has had a significant improvement, especially in terms of international aspects of financial and tax law. In conclusion, both the analysis of the evolution of tax legislation and the case law presented show that there are significant improvements at a national level, both in terms of the quality of the enactment of a tax law and the way in which the provisions of the law are implemented in practice.

The study of the antisocial behavior of minors is of interest to many scientists: from pedagogues and psychologists to lawyers and criminologists. On the one hand, this has led to important and diverse research detailing the nature, causes, and consequences of deviance among youth. This makes it possible to develop better mechanisms for the prevention of juvenile delinquency, punishment, and resocialization of minor offenders. But on the other hand, this diversity caused contradictory approaches to defining the boundaries of deviance and delinquency, as well as the correlation of these terms. This paper offers an overview of the interdisciplinary scientific discussion on the relationship between delinquency and deviance as types of antisocial behavior, and structures these approaches. It also defines limitations in the field and generates new ideas and directions for future research. In the second part, we examine the causes of juvenile delinquency, with a particular interest in causes that can be corrected. Thus, we found that proper upbringing can “treat” not only anti-social attitudes and values, low educational and professional skills of the offender, poor cognitive and interpersonal skills but also innate tendencies to aggression.

In this study, we will analyze the instantaneous control in the recruitment of civil servants in the Republic of Kosovo. The purpose of the study is to achieve knowledge of the object of study, ie how the procedure of recruitment of civil servants is carried out, which procedures should be implemented until the establishment of employment in the civil service of Kosovo and which bodies are competent to control the legality of administrative acts of state administration bodies in the field of recruitment and establishment of employment of civil servants. Specifically the detailed aspects of the facility, ie how the recruitment is performed, how a labor relationship is established in the civil service of Kosovo, and how the control is applied internal versus the legality of administrative acts of public administration bodies in the field of recruitment of civil servants and by whom. The result of this study is the achievement with the knowledge of the object of study. In this study to achieve or not to confirm the hypotheses raised, we have used descriptive and statistical methods. Primary data are taken from the annual reports of the Ministry of Public Administration on the state of the civil service, the work reports of the Independent Oversight Board for Civil Service, literature, legal acts, and general normative acts governing the field of recruitment in civil service. The conclusion of this study is that the staffs in the civil service are not accepted according to the principle of merit, that the state administration bodies largely respect the deadlines for the establishment of labor relations, that there is no instantaneous control in the field of recruitment of civil servants. Had the proper influence on the heads of state administration institutions to recruit civil servants on the basis of merit.

The right to freedom of conscience and religion is a fundamental natural right, which is enshrined in international legal acts and acts of national legislation. At the same time, the different regulation of the mentioned right in distinct acts attracts attention. Variations include the “right to freedom of thought, conscience and religion”, “the right to freedom of conscience and confession” etc. This article analyzes all cases of terminological regulation of the right to freedom of conscience and religion. The content of each of the categories is analyzed, due to which the concept of the right to freedom of conscience and religion is defined and a clear distinction is made between each of the categories. Along with this, the interaction of the content and the concept of the right to freedom of conscience and religion is established. Based on the research conducted within the article, the most successful concept for expressing the content of the right to freedom of conscience and religion is determined. The article also analyzes the rulings of the European Court of Human Rights on the vision of the content and concept of the right to freedom of conscience and religion.

In the present article, the issue of identification of sophisticated and problematic aspects of the regulation of subliminal advertising in the national legislation of Ukraine and perspectives for the improvement of the legal regulation of subliminal advertising is considered. It is determined that legislative and normative regulation of public relations that arise in the process of defining the concept of subliminal advertising and the problems of such legislative regulation are urgent questions in the current society. Given that subliminal advertising affects subconsciousness and manipulates human behavior, it harms not only consumers of advertising, as it misleads, disorients, has a subliminal effect, but also deprives media outlets of adequate payment for fair advertising. Besides, hidden advertising also harms society by ignoring the laws, requirements of journalistic ethics and hence – provides demoralization. That is why there is a necessity to analyze ambiguous aspects of subliminal advertising and justify the need to improve the possibilities of its legal limitations and control.

The article analyzes the contribution of the public administration authorities of the Republic of Moldova towards the protection and enhancement of the national cultural heritage. The competencies of the Parliament, the Executive and Ministry of Education, Culture and Research are investigated as central public authorities in the field of national heritage, as well as the attributions of local public authorities in this field. The attention is on the relationship of cooperation between the central public authorities and the local ones in certain areas. It is underlined the contribution of the European Union’s projects towards the reconstruction of some historical value objectives as part of the national heritage. Particular attention is given to the role of cultural heritage in the education of citizens by systematizing the knowledge about national and global cultural heritage.

The author of this paper tackles the concept of intimate conviction of the magistrate (judge, prosecutor) and relevant aspects of the etiology and practical importance of its content, as a subjective basis for establishing judicial questioning tactics that help the magistrate in his/her decision-making. By approaching the process of intimate conviction development as part of an interpersonal communication system, the author analyses the contribution of interpreting nonverbal, extra-semantic clues given by the person being questioned and by all participants in courtroom debates, to the detection of feigned behaviors and the subsequent adjustment of questioning, paving the way for the development of an intimate conviction. Consequently, improving hearing and questioning practices for the accused, the investigated, and witnesses involves professional control and self-control in terms of eye contact, facial expression, gestures, stance, paralanguage, touching, proximity, and dress, in order to masterfully achieve specific goals in delivering justice.

From the multiple theses of eco-ethics, the study debates the complex relation between ethics – ethical principles and law – legislation in the field of environmental protection and durable development. Considering the differential – but also common – characteristics between natural laws and juridical ones that have an ecological signification, legislators must pass any law project while considering the needs of natural biosystems.