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 European model for regulating artificial intelligence (AI), prefigured by the adoption, in 2024, of two founding legal texts – Regulation (EU) of 13 June laying down harmonised rules and, respectively, the Council of Europe Framework Convention of 5 September on Artificial Intelligence and Human Rights, Democracy and the Rule of Law – and with a clear universal vocation, laid the foundations of artificial intelligence law (AIL) as a new branch of the legal system and a novel scientific discipline. The initial draft also provided for a representative (special) l...