The crime of concealing a taxable source involves an activity by which the taxpayer conceals from the competent authorities the taxable or taxable asset or source. In the architecture of the criminalization norm, the taxable or taxable object, from a fiscal point of view, represents an income or asset for which the taxpayer must pay tax obligations. Hiding income represents the action of concealing both the asset and the taxable source...

The article analyzes the effects of Article 431 paragraph (2) of the Civil ProcedureCode, which does not refer to the triple identity specific to the authority of res judicata, so the opposition of the previous res judicata should not be associated with the authority of res judicata. The positive effect of res judicata obliges the subsequent court to consider what the first court has ruled through an irrevocable/definitive decision and t...

References to the „back-to-back” principle are increasingly common in the practice of subcontracting contracts for construction works, being used to describe the rights and obligations that the contractor has under the main contract, and which it transfers to the subcontractor with respect to the parts and elements of the works that are the subject of subcontracting by reference to external clauses contained in the main contract for constructi...

Law no. 554/2004 on administrative litigation, which specificaly regulates thismatter, is supplemented where it does not have provisions derogating from the common law with the civil procedural law (art. 28 of Law no. 554/2004). From the perspective of the appeal that is fi led in the matter of administrative litigation, art. 20 of Law no. 554/2004 expressly provides for the appeal remedy, but this text of the law is interpreted in conj...

The protection of minors is a fundamental objective of society and the state must ensure appropriate legal measures in this regard. Moreover, the contemporary reality demonstrates a significant increase in the incidence of domestic violence, which deeply affects children. Thus, there is a multiplication of forms of physical, sexual, psychological, emotional violence, directed at children in the context of family relations, which generates ser...

This article aims to analyze what would be the legal framework for the offense of a defendant to consume alcohol or psychoactive substances after a traffic accident, resulting in property damage or (and) with the killing or injury of a person, given that several legislative changes have occurred in this regard. This crime was re-criminalized as such by Law no. 200/2023 through the provisions of art. 3361 of the Criminal Code, but even aft...

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...

The practice trend in the area of expropriation converges in the way that the atypical forms of expropriation including the situation of regulating the use of the good require appropriate remedies when the owner has lost the benefit of the possibility of using one of the attributes of the property right, but also the chance, the opportunity to develop the investment. Remedies must be granted when the owner can no longer exercise the attribute ...

This article provides a detailed analysis of the procedure of recognition and enforcement (exequatur) of foreign commercial arbitral awards in Romania. In Section I, the analysis starts with the determination of the conditions for the recognition and enforcement of a foreign arbitral award in Romania, based on the applicable legislation, i.e. the 1958 New York Convention and Art. 1124-1133 of the Code of Civil Procedure. Then, on the bas...

Artificial intelligence (AI) can be used in many ways in the work process. The literature indicates that the impact of AI on human work is reduced to the use of computational methods that rely on the collection and processing of data to take specificactions. Nowadays, we see the increasing importance of algorithmic management in labor relations using AI mechanisms to plan or evaluate the work of employees. Psychosocial risks in the workplace ca...