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

This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.

Based both on a historical approach regarding the evolution of the environmental education between 1960 and present days, and on empirical research as well, the author proves that the efficiency of the environmental education could be much higher if included within the broader sphere of moral and civic education and if it is driven by a more extensive ideal sprung from the fundamental human right to a clean and well preserved environment, by the contemporary moral and civil values. The author pleads and motivates for an increased capitalization of the humanities and social sciences, of art, of environmental ethics and aesthetics in shaping “the ecological personality” of the tomorrow people. When shaping these personality traits through environmental education activities, one must emphasize the importance of practice and applied actions aimed to protect the environment, and in general, the practice of civic-moral education methods.

The defense of the person‟s life and health represents a constant concern for all legal systems. The person’s life and health were protected as primary and absolute values of any society in any social regime, and state had the task of creating some mechanisms that would ensure the protection of the social values against some approaches that are not according to the law.

The lawgiver of the new Penal Code proposed to charge into offences some deeds that endanger the public safety as social value protected by the penal norms and which, in their turn, include a series of values that might be harmed due to a breach of some rules established for the performance of certain activities, inhere for the social life, as well as those that set out, among others, the traffic safety on public roads.

The matrimonial regime represents the entirety of the legal provisions concerning the property relations between spouses during marriage, as well as the legal documents they conclude with other people, governing a (measurable) patrimonial asset.

In addition to the legal community regime, with the adoption of the new Civil Code two new matrimonial regimes were introduced, namely the regime of property separation and the regime of the conventional community.

Where the two spouses opt for one of the other two regimes, instead of the legal community regime, it is necessary that they should sign a marital agreement.

Romanian legislation has had to adapt to new challenges. Following the ratification by our country of the provisions of the Council of Europe on cybercrime, in addition to substantive law provisions, procedural provisions have been introduced, which are intended to regulate the activity of criminal investigation bodies in investigating cybercrime offences.

The paper addresses an important problem and the frequency of teaching and learning/teaching-learning in higher education/university student, generated by the incapacity to himself selectively information conveyed through alternative sources.

The theoretical approach of the course in European Union law from the dual perspective of the studies about the EU (from the perspective of Community law/EU of the European economy as well as from the perspective of the European administration, international relations and historical and cultural studies or interdisciplinary) require students to knowledge/concept related institutions entrusted with the exercise of prerogative powers in a State, who they studied/problems in previous years in fact, it is precisely this times is done or shall not become unwieldy.

And last but not least not be overlooked aspects of individual differences that influence the process of learning: the way of thinking and the preferences of both factors (teachers/students) on lifelong learning, which influences the effectiveness of the approaches in the process of instruction (or multiple types of intelligence entitled, the use of information and others).