<abstract xmlns="http://www.w3.org/1999/xhtml">

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.
</abstract>

“Vasile Goldiș” Western University of Arad

Practical Issues Regarding International Underppinnings of Tax Legislation Under the Auspices of Law No. 296/2020

<abstract xmlns="http://www.w3.org/1999/xhtml">

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.
</abstract>

Relevant Issues of Research of Minors’ Antisocial Behavior

<abstract xmlns="http://www.w3.org/1999/xhtml">

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.
</abstract>

Civil Servants Recruitment Process in Kosovo

<abstract xmlns="http://www.w3.org/1999/xhtml">

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.
</abstract>

Relevant Problems of the Correlation Between the Concept and Content of the Right to Freedom of Conscience and Religion

<abstract xmlns="http://www.w3.org/1999/xhtml">

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.
</abstract>

Subliminal Advertising: Ethical and Legal Problems of Existence in Ukraine

<abstract xmlns="http://www.w3.org/1999/xhtml">

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.
</abstract>

The Contribution of the Public Authorities from the Republic of Moldova Towards the Protection and Enhancement of the National Cultural Heritage

<abstract xmlns="http://www.w3.org/1999/xhtml">

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.
</abstract>

Development of the Magistrate’s Intime Conviction in the Context of Non-Verbal Communication

<abstract xmlns="http://www.w3.org/1999/xhtml">

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.
</abstract>

“Vasile Goldiş” Western University of Arad

The Synergy Between Natural and Legal Law in Eco-Ethics Context

AHEAD OF PRINT

Volume 32 (2023): Issue 46 (December 2023)

Volume 31 (2023): Issue 45 (June 2023)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Journal of Legal Studies

 Aims and scope of Journal of Legals Studies   The aim of Journal of Legal Studies is to publish quality articles and insightful research ideas in all fields of Law domain having a rigorous methodological aspects and soundness of research outcomes. The Editorial Board is oriented towards a comprehensive, extensive and more accurate original contribution in the Law domain with the final objective to promote a high standards of research outcomes in the light of the latest legal sciences agenda. The complex phenomenon and manifestation of the law in the context of globalization has led the Editorial Board to promote also aspects of transdisciplinary, interdisciplinary and multidisciplinary aspects also with some important domains as: economics, finance, IT, medicine or psychology. It is important to promote in the law sciences also the usage of statistical techniques which will lead to the increasing of the quality of the article are a more empirical structure of the research outcomes. The scope of the Journal is to promote a high degree of innovation in Law domain by providing articles which will have a high degree of impact and importance both for the doctrine and academics, and also for Law practicians with the understanding of modern research methods usage in the social sciences.   In 2001, within the Faculty of Legal Sciences of "Vasile Goldiş" Western University from Arad, a biannual legal journal, named "Studii Juridice" (Legas Studies) made its appearance, published at Cluj-Napoca, at the prestigious Cordial Lex Publishing House (ISSN. 1582-5442).   Today after a period absence of about seven years, the journal returns in force, continuing the scientific demarche began in 2001, under a new denomination - Journal of Legal Studies -, with a new format, under the guidance the Center of Studies and Research - European Dimensions of the Romanian Law (C.S.R.E.D.R.L.) within the Faculty of Legal Sciences of "Vasile Goldiş" Western University from Arad, with a new Editorial Board, a new Scientific Board and with prestigious national and international reviewers.   But we also thank all those whom supported and whom beared a hand to the comming-back of our journal, to the members of the Editorial Board, and especially to the prestigious members who accepted to be a part of Scientific Board of the Journal.   Journal of Legal Studies niche and specific contribution to the international legal literature.   The Journal of Legal Study niche regards the study of international law and comparative law.This is a very important issue tackled by the Editorial Board to connect the legal systems at theEuropean and international levels. The Editorial Board follows studies with international andEuropean law aspects and features for a more comprehensive enactment of the legal systemsworldwide. Moreover, the Journal of Legal Studies supports comparative aspects of law both onnational and international agendas. This is a very important aspect due to the need to makeintercountry comparisons of the legal systems. The contribution of the Journal of Legal Study tothe international literature is focused on providing insightful and interesting theoretical andempirical studies with a direct impact on academic, practical, and doctrinal issues of all lawarea.   Why subscribe and read    It brings quality research articles.   It gathers the work of national and international researchers.   It fulfills an insightfully theoretical and practical research in various law domains: civil law, criminal law, tax law, commercial law, international law, family law.      Why submit    Quality peer review process realized by intern and international reviewers.   International visibility of the Scientific Board.   The Editors provide fast route for the publication process and fully access to DeGruyter e-technology.      Rejection Rate    80%      Target group    experts, academics, and practitioners in European and international law      Archiving   Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.   Plagiarism Policy   The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 