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 c...

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-fisc...

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’ inc...

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 th...

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 wel...

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. 207/2...