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Consideraţii preliminare privind răspunderea în dreptul fiscal. Calificări, clasificări și potenţiale paralelisme

Numărul 6 Anul 2025

The identification of non-compliant tax conduct, characterized by a violation of the legal provisions in the matter, leads to the engagement of the legal liability of the subject of the legal relationship thus born. However, by reporting to the specifics of illicit conduct in tax matters, the scope of legal liability that can be engaged is dynamic and diversified, given that the violation of a tax rule can have different legal meanings. The e...

Provocări în materia implementării acordului de restructurare preventivă

Asist. univ. dr. Marius EZER

Numărul 5

By implementing Directive (EU) 2019/1023 on preventive restructuring frameworks, discharge of debt, and disqualifications, as well as measures to increase the efficiency of restructuring, insolvency, and debt discharge procedures, and amending Directive (EU) 2017/1132 into national legislation – alongside the corresponding amendments to Law no. 85/2014 – new practical tools have been introduced. These aim to enhance the possibility of restruct...

Însușirea retragerii plângerii prealabile de către procuror – o limită arbitrară a principiului disponibilităţii în procesul penal

Raul Alexandru NESTOR

Numărul 6 Anul 2025

According to art. 7 para. (3) of the Code of Criminal Procedure, in cases expressly provided by law, the prosecutor initiates and carries out criminal proceedings after the filing of a prior complaint by the injured person or after obtaining authorization or notification from the competent authorities or after fulfilling another condition provided by law. Both in the previous and current regulations, the legislator accepted the existen...

Aspecte din practica judiciară privind condiţiile pentru deducerea TVA

Asist. univ. dr. Marius EZER

Numărul 6 Anul 2025

The article analyzes the case law of the CJEU regarding VAT deduction, highlighting recent jurisprudential trends and their implications for national case law. It examines the conditions for VAT deduction as set out in European regulations and as interpreted by the CJEU, illustrating through the Court’s practice how VAT provisions are applied. These interpretative aspects have a direct impact on economic operators as well as on tax inspection ...

Moda prematurităţii contestaţiei întemeiată pe neacordarea în prealabil de către autoritatea contractantă a accesului contestatorului la ofertele concurente – o modă precară, nocivă și pe cale de dispariţie

Dr. Dumitru-Daniel ȘERBAN

Numărul 6 Anul 2025

The article examines the practice of dismissing as „premature” claims seeking the annulment of the evaluation of the winning bid and ordering a re-evaluation when the award of the contract to a competing bidder is challenged, against the backdrop of the contracting authority’s prior refusal to allow the future claimant access to the designated winning bid. This occurs even though the claimant manages to outline in the complaint specific criti...

Despre nulitatea și anulabilitatea actului administrativ fiscal. Nyx katá Erebus

Prof. univ. dr. Ioana Maria COSTEA

Numărul 6 Anul 2025

Our study analyses absolute and relative nullity in fiscal law, drawing on concepts from civil and administrative law, and following a general-to-specific approach. In civil law, absolute nullity protects the general interest, can be invoked by anyone, and cannot be remedied; relative nullity protects private interests, can only be invoked by the affected party, and may be confirmed. The Fiscal Procedure Code applies civil law norms where it do...

Inteligenţa artificială și drepturile de autor. Cazul AI Act

Prof. univ. dr. Mircea DUȚU

Numărul 6 Anul 2025

The articulation between generative AI and copyright is an increasingly topical, complex, and evolving problem. Entitled persons are afraid of not being remunerated in the absence of effective transparency that would allow them to know whether their creations have been used, without consideration, and AI providers are not in a position to know whether authors have expressly prohibited their creations through an opt-out clause and thus...

Statul de drept și noii lui detractori

Prof. univ. dr. Mircea DUȚU

Numărul 5 Anul 2025

S-a răspândit și la noi, în ultima perioadă, ideea, și se susţine că, în realitate, statul de drept a devenit o armă a judecătorilor contra lumii politice și chiar a întregii societăţi, menită să asigure primatul unei elite nealese asupra poporului și să se ignore reprezentativitatea și legitimitatea aferente votului universal. Dincolo de declaraţiile superficiale, rostite interesat politic, dar cu impact semnifi cativ cel puţin la nivelul opiniei publice, asistăm și la analize și lucrări elaborate, cu o anumită consistenţă teoretică, impunând astfel o evaluare atentă și reacţii pe măsură.

Înmânarea și comunicarea procesului-verbal de constatare a contravenţiei către contravenientul persoană juridică

Av. Antonio TIMNEA

Numărul 5 Anul 2025

This study analyses the procedure for serving and communicating the report on the finding of the offence in situations where the offender is a legal person. In this context, based on situations encountered in practice, it analyses the circumstances in which a legal entity can be considered present so that the investigating officer can legally communicate the report by handing it over. It also analyses certain aspects of the procedure for commu...

Mijloace juridice, strategii și programe destinate prevenirii criminalităţii create de traficul și consumul ilicit de droguri

Lect. univ. dr. Nela MANOLE

Numărul 5 Anul 2025

The research topic is determined by the fact that, in recent years, the drug scourge represents the most complex, profound, and tragic phenomenon of the contemporary world, under the conditions in which, annually, billions of dollars and hundreds of thousands of people are involved in this deadly marriage called „Illicit Drug Trafficking and Consumption.” In the perspective of the coming years, the magnitude of this phenomenon is particularly ...

Regionalizarea administrativă în România și lipsa unui regim legislativ coerent: reformele teritoriale și implementarea politicii de coeziune a Uniunii Europene

Conf. univ. dr. Tiberiu PAVELESCU

Numărul 5 Anul 2025

The article analyzes the process of administrative regionalization in Romania, set against a challenging historical, political, and European backdrop. Starting with the first attempts at territorial reorganization during the interwar period and continuing with Soviet influences during the communist era, Romania has oscillated between centralized models and decentralization efforts, without achieving true administrative regionalization. After ...

Interpretarea și aplicarea art. 144 din Legea nr. 360/2023 și a art. 112 din Normele de aplicare

Judecător Marian Virgil MOISE

Numărul 5 Anul 2025

Through Law no. 360/2023, Romania’s public pension system has undergone substantial reform. The general objective of the reform, as stated in the explanatory memorandum of the law, is to “correct inequities in the public pension system, ensure its sustainability and predictability, and uphold the principle of contributivity in relation to pension beneficiaries.” Adaptation to the new public pension system is governed by transitional provision...

Acţiune în anularea unei hotărâri a adunării generale a asociaţilor unei societăţi cu răspundere limitată. Succintă cercetare între calea dreptului special și cea a dreptului comun privind acţiunea în declararea nulităţii unei hotărâri a adunării generale

Lect. univ. dr. Claudiu-Gabriel GALU

Numărul 5 Anul 2025

The article addresses the issue of obtaining the nullity of a resolution passed by the general meeting of shareholders, based on common law provisions governing the nullity of civil legal acts due to defects in consent. The topic of this research stems from a specific situation in which a resolution was adopted by the general meeting of shareholders with the vote of both shareholders holding the entire share capital, while the consent of one o...

Din nou despre interesul procesual în jurisdicţia achiziţiilor publice. Interesul contestatorilor ale căror oferte se constată că au fost respinse în mod corect de a ataca admiterea ofertelor concurente

Dr. Dumitru-Daniel ȘERBAN

Numărul 5 Anul 2025

The article addresses the divergent and tense aspect of the issue of procedural interest of challengers in public procurement matters, a topic often subject to interpretative legal whims. On one hand, it presents the approach adopted by the National Council for Solving Complaints during its Plenary Session on April 29, 2025, especially since the studies and debates are not publicly accessible. On the other hand, the author highlights a deadloc...

Răspunderea penală în contextul revoluţiei inteligenţei artificiale. Premise pentru un drept penal al IA

Prof. univ. dr. Mircea DUȚU

Numărul 5 Anul 2025

The use of AI technology can lead to criminally punishable effects and the participation of artificial intelligence in the criminal process raises the issue of criminal liability in the fi eld. If for most new technological developments the existing principles and rules of criminal law are sufficient to ensure liability in case of serious damage or unacceptable forms of behavior, they prove to be clearly insufficient and partially inadequate wi...

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