The identification of non-compliant tax conduct, characterized by a violation of the legal provisions in the matter, leads to the engagement of the legal liability of the subject of the legal relationship thus born. However, by reporting to the specifics of illicit conduct in tax matters, the scope of legal liability that can be engaged is dynamic and diversified, given that the violation of a tax rule can have different legal meanings. The e...

The articulation between generative AI and copyright is an increasingly topical, complex, and evolving problem. Entitled persons are afraid of not being remunerated in the absence of effective transparency that would allow them to know whether their creations have been used, without consideration, and AI providers are not in a position to know whether authors have expressly prohibited their creations through an opt-out clause and thus...

Our study analyses absolute and relative nullity in fiscal law, drawing on concepts from civil and administrative law, and following a general-to-specific approach. In civil law, absolute nullity protects the general interest, can be invoked by anyone, and cannot be remedied; relative nullity protects private interests, can only be invoked by the affected party, and may be confirmed. The Fiscal Procedure Code applies civil law norms where it do...

The article examines the practice of dismissing as „premature” claims seeking the annulment of the evaluation of the winning bid and ordering a re-evaluation when the award of the contract to a competing bidder is challenged, against the backdrop of the contracting authority’s prior refusal to allow the future claimant access to the designated winning bid. This occurs even though the claimant manages to outline in the complaint specific criti...

The article analyzes the case law of the CJEU regarding VAT deduction, highlighting recent jurisprudential trends and their implications for national case law. It examines the conditions for VAT deduction as set out in European regulations and as interpreted by the CJEU, illustrating through the Court’s practice how VAT provisions are applied. These interpretative aspects have a direct impact on economic operators as well as on tax inspection ...

According to art. 7 para. (3) of the Code of Criminal Procedure, in cases expressly provided by law, the prosecutor initiates and carries out criminal proceedings after the filing of a prior complaint by the injured person or after obtaining authorization or notification from the competent authorities or after fulfilling another condition provided by law. Both in the previous and current regulations, the legislator accepted the existen...

Modern economies rely heavily on private undertakings to decide what goods to produce and trade, what kind of projects to invest in, and where all these activities should take place. As a rule, competition between undertakings spurs investment and innovation, which theoretically benefits the population. Nevertheless, governments often interfere in markets through their regulatory power, pursuing goals that have nothing to do with economic effi...

Property, approached from an economic standpoint, preceded its legal regulation, which means that it is not law that creates property, but rather the role of the legislature is to protect, to create the legal conditions for its exercise, for observing the prerogatives belonging to the owner with regard to his property. There is an indissoluble link between legal rules and economic and social reality, in the sense that law must continuou...

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...

During the works, we analyzed the role of the jurisprudence of the European Court of Human Rights (ECHR) regarding the evolution of the right to a healthy environment, starting from the interpretation and application of the already famous article 8 paragraph 1 of the European Convention, according to the way „any person has the right to respect” his private and family life, his domicile and correspondence”. The jurisprudence developed on the ...