From a legal perspective, in principle, parents must exercise their parental rights and responsibilities towards their minor children together and equally. This ensures that each parent, even if separated, plays a crucial role in the child’s life, maintaining a functional relationship with them while also bearing responsibility for the child’s upbringing, education, and development in all aspects. This way, the child is both protected and pre...

In cases derived from the special legislation on minors, the problem of prejudice arises not only when the courts are called to balance the interests of the people involved – primarily the minor, but sometimes particularly important also the parents, grandparents or other persons with whom the child has established personal ties, but also when the courts decide on some eminently material elements, such as court costs. The material brings to at...

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...

Any litigation in which a minor is involved is particularly emotional. Regardless of whether we refer to the judge appointed to decide that case, the minor’s parents or other participants in the civil lawsuit, hearing him/her must be carried out with great care and in compliance with strict procedures, so that this procedure will not affect his/her mental, emotional and social development. The state is obliged, through its decision-maker...

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...

Decision no. 282/2021 of the High Court of Cassation and Justice interpreted with guidance value the inconsistent way of deciding on the legal grounds raised before various courts in support of the actions for exclusion from a company. Regardless of the qualification of the clause regarding the exclusion of associates as primary or secondary or of the admissibility of a judicial procedure to expand or restrict the situations of exclusion from t...

Artificial intelligence is seen today as the most innovative and promising arena for workplace and workforce management. It is true that when we talk about artificial intelligence and employment, both in conferences, in the media or in general public discussions, there are always two positions: it will eliminate millions of jobs, or it will free time from repetitive and tedious tasks, so that we can devote ourselves to much more creative and r...

In this article, based on an examination of Romanian neoliberal reforms on ‘housing’, I debunk several posts 1989 myths related to private, individual property. In the senses famously articulated by David Harvey, I argue that the post 1989 Romanian radical neoliberal project in law (and economy) is at once a political practice and a utopia. At the utopian level, this project creates a fictional socialist era legal reality that it purports to c...

In this paper, we aim to analyse the offence of incitement to violence, hatred or discrimination, as provided by art. 369 of the Criminal Code. The acts under this article are motivated by a high degree of intolerance towards certain people or groups of people, therefore they can divide society, generating acts of violence with a significant social impact. Such acts have effects not only on the victim or victims aimed at by the perpetrator, wh...

This study aims to analyse from a procedural perspective the use of judicial presumptions in disputes between professionals. In this sense, we will first establish the concrete scope of the notion of “professional” from the point of view of the legal subjects that fall within this category, depending on their active and passive procedural status. Secondly, we will complete an objective analysis of the procedural institution of pres...