This paper explores the necessity of integrating landscape planning and territorial development policies with biodiversity conservation objectives within the European Union. Emphasis is placed on the importance of preserving key landscape features that are critical for the survival of wild flora and fauna, in line with Directive 79/409/EEC on the conservation of wild birds. Given the uneven distribution of habitats and species across Member St...

This paper analyses the scope of the VAT regime from the perspective of abusivepractices that may arise as a result of the application of tax legislation. Since, forthe parties to the main proceedings, the proceedings are, in so far as they areconcerned, a step in the action pending before the referring court, the decisionon costs is a matter for that court. Costs incurred in submitting observations tothe Court, ...

The study presents in the following a systemic analysis of the tax provisions in the case presented in terms of taking over tax obligations according to art. 23 of the Fiscal Procedure Code. The normative act regulates the procedures on the one hand but also the rights and obligations of the parties in legal relations, the state and taxpayers. The role and obligation of the state to take all due care to achieve and fulfill the legal obli...

In Romania there is a total area of 586 thousand ha of privately owned forestswhose areas are less than or equal to 30 ha. Regardless of the form of ownership, the administration or provision of forestry services for the entire national forest fund is mandatory and is carried out through the forestry departments, according to the provisions of art. 10 of Law no. 46/2008 – Forestry Code, republished, with subsequent amendments and completi...

The following study analyzes the constitutive elements and sanctions of theamounts derived from illegal acts as well as the fiscal regime applicable tocontravention fines and the complementary ones applied for such incomes. At the same time, we will analyze the evolution and limits of the two illegal components on the one hand and the fiscal effects and complementary sanctions on the other, given the latest legislative-fiscal chan...

A significant volume of world trade consists of international transfers of goods and services, capital and intangible assets within multinational enterprises. As a result of the different tax systems from country to country, these transactions de facto reflect that they are not governed by the market, and can be primarily determined by the common interests of the group. These transactions distribute a burden on the entities’ income and...

The successive reforms that determined an extensive reform of the Common Agricultural Policy, hereinafter referred to as the CAP, at the level of both Romania and the member states of the European Union (EU) were correlated with the newenvironmental requirements, and not only with regard to productivity.Thus, the rethinking of the Common Agricultural Policy reconsidered part ofthe development efforts in the sphere of the impac...

Ensuring a legal framework necessary to purchase goods, services and works in conditions of economic and social efficiency based on principles of good practice has seen a continuous debate from the regulation of the way of public procurement, the procedures for awarding public procurement contracts and organization of solution contests, the specific tools and techniques that can be used for awarding public procurement contracts, as well as ce...

In order to issue a preliminary decision to the High Court of Cassation and Justice, it was referred under the provisions of art. 519 of the Civil Procedure Code, regarding the following legal issues: „The provisions of art. 138 para. (1) and art. 139 of Law no. 85/2006 on the insolvency procedure, with subsequent amendments and additions, related to the provisions of art. 25, art. 26, art. 220 para. (10) and Article 215 of Law No. 207/2015 on ...