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...

With respect to the damages caused by breaching industrial property rights, the extent to which the provisions of article 14 of OUG no. 100/2005 are also applicable when the deed is committed with fault, represent the object of a series of analysis in the legal literature and case law. The High Court of Cassation and Justice has answered this question in the affirmative. Given the complexity of the analysed problem, we deem it useful to draft ...

The terrible War in Ukraine calls into question something that many have long regretted: Europe’s historical acceptance of a secondary role on the world geostrategic map. The fatal context only promoted the word sovereignty, which continued to gain prominence until it became perhaps the most cited word in any meeting about the future of the continent. At first it seems clear that sovereignty comes from the people, but this question needs...

This essay represents an attempt to highlight, from a legal and philosophical perspective, the most significant contradictions that can affect justice during a period of social crisis, namely the era of postmodernism. The object of our analysis is: normativism and legal formalism, the ideology of globalization, the contradiction between the consecration and guarantee of citizen rights and the restriction of their exercise through excess of pow...

Although the application of the specific mechanisms of restorative justice to conflict situations would present indisputable advantages, we will have to note that restorative justice is not a priority for the national legislator, an extended regulation can bring multiple advantages, including at the level of the judicial system. Constantly, at the level of all contemporary legal systems, clear efforts have been made to improve the clas...