• Perspectives of Business Law Journal

Publisher:
Bucharest Academy of Economic Studies
Publication date:
2013-03-27
ISBN:
2286 – 0649

Description:

This Journal is a platform of international legal debate that examines recent developments and prospects for development of business law. “Perspectives of Business Law” Journal publishes studies and jurisprudence analyses in all areas of legal sciences. The Journal opens its pages to authors from different countries, from the legal education space and from the practitioners of law, encouraging both publication of international interest studies covering comparative law, European Union law, international trade law, public international law, and the studies on the particularities of national law.

Latest documents

  • Procedural incidents: relinquishing the legal action in the appeal proceedings or in the extraordinary legal remedies

    The principle of law of the availability implicitly includes the possibility granted by the lawmaker to the parties to perform proceeding disposition acts. As regards relinquishing the legal action, the Civil Procedural Code applicable to date included, in art. 406, para. 5, an apparently irrelevant amendment; however, the jurisprudence shows this cannot go ignored, as the premises of party damage proved to be present. Therefore, this paper aims at sounding the alarm on the potential consequences of annulling previous Court Orders in case of relinquishing the legal actions during the appeal proceedings or in the extraordinary legal remedies, which, as proven by the jurisprudence in Court, may lead to important losses for the Party that is not at fault. Keywords: relinquishing legal acti...

  • Avoidance of international double taxation. Taxation of business profits in Romania

    In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its jurisdiction. Tax treaties do not impose limits on these types of taxing rights, other than those stemming from the obligation to impose profits, since the issue of taxation is “satisfied”. Moreover, the source of tax revenue belongs to the source state. Thus, we can see that it is unlikely that the state o...

  • The parties of fiduciary contract

    The parties of the fiduciary contract in general, and the fiduciary in particular represent the “engine” that moves the gear of this innovative institution. This study is dedicated to the analysis of the most important aspects regarding as they are briefly regulated by civil Code, both by reference to current national regulation and practice and by reference to international law and practice. On one hand, it is relevant that there are some restrictions imposed by the legislator on the fiduciary capacity and, on the other hand, there is a partial lack of correlation between the current legislation regulating the activity of the qualified subjects of the potential fiduciaries with the provisions of civil Code. At the same time, very useful regulations hav...

  • European Citizens' Initiative

    The European Citizens’ Initiative is the expression of participatory democracy within the European Union, where one million citizens of it, who have their domicile in at least one quarter of the Member States, have the right to invite the Commission, to submit a proposal for a legal act in the application of treaties. The Citizens Initiative has its source in the concept of European Union Citizenship, first governed by the Treaty of Maastricht (Treaty on European Union/TEU). At present, the European Citizens’ Initiative has its legal basis in the TEU, TFEU, Regulation (EU) No. 211/2011 and in the Rules of Procedure of the European Parliament. Regulation (EU) No. 211/2011, establishes detailed procedures and conditions for the Commission to make such an initiative. Since the implementati...

  • Legal protection of the whistleblowers

    The importance of prevention in the fight against corruption is indisputable. However, prevention is effective and sustainable if it works, meaning that tools and strategies that are fit to achieve this goal need to be identified. The regulation of persons who give integrity warnings (whistleblowers) and, in this context, their legal protection are part of efforts to identify such instruments. The present study reveals aspects of the evolution of regulation for those who give integrity warnings in Romania and the world in an attempt to identify solutions for this instrument itself to become effective in preventing corruption. Keywords: public alert; National Anticorruption Strategy; defend against corruption; integrity

  • Particularities of the employment contract of the professional foster carer in Romania

    This paper assesses certain aspects regarding the establishment of the employment contract for the professional foster carer from the perspective of internal and international norms, legal practice (internal, ECHR, CJEU), which characterize this type of employment contract for the purpose regulation thereof, namely the requirements and needs of children in foster care. The legal framework on the exercise of the foster carer profession stipulated by Government Decision (GD) 679/20032 brings into effect the provision of art. 62, section 1, let. b of Law no. 272/20043 on the protection and promotion of the rights of the child. In the following, we shall identify the non-exhaustive particularities of the employment contract for the professional foster carer that justifies the classification...

  • Legal liability through the prism of the new conceptual mutations

    The concept of legal liability is traditionally approached, first in the General Theory of Law, then in each branch legal discipline. From this perspective the role of this fundamental concept of law is emphasized, the legal liability is defined and classified in its main forms (disciplinary, civil, administrative, criminal), the conditions for engaging in any form of legal liability are highlighted. The present study does not aim to analyze what is known, which is not lacking in any academic course of law theory, which has been the subject of numerous writings in the field, including within national doctoral research and not only. Through this study, we aim to highlight the fact that at present there are serious reasons to believe that, compared to the traditional coordinates of the le...

  • Special considerations regarding indirect expropriation in international economic law

    The right to property is a human right that has to be respected so that if the property of a natural or legal person is taken over, the respective person has to be compensated. The right of a state to control the economic business is one of the rights sustained and exercised by the states on a constant basis. This reflects the inherent sovereignty of a state to control its people, incidents and objects found on its territory. Between these rights, the situation of indirect expropriation appears which has been described in the doctrine as being very abstract and rigid, big lacunae existing. The sense of the indirect expropriation and of the international investors’ protection against the indirect expropriation is very ambiguous. Using different methods specific to scientific analyse of t...

  • The European company, perspectives after Brexit

    The history of the companies has proven to all of us that this area may have a dynamic similar to the most energetic ones in life. The human societies have changed and developed and together with them the companies were forced to adapt themselves in order to exist and to function over the times. The creation of the European Union brought probably the biggest changes is these fields and the European countries, now member states, have adapted their judicial system in order to have a more uniform and harmonized system. The degree of this status quo, with the rich and eventful historical, cultural and political background is highly debatable and very subjective. With the desire to build a common market, to increase trade and welfare, one of the most significant challenge was the creation of...

  • How do we qualify primarily the concept of ?residence' of the natural person in Romanian private international law?

    The provisions of Article 2570 of the Civil Code regulate two types of habitual residences, namely: the habitual residence of the individual (paragraphs 1 and 2) and the habitual residence of legal persons (paragraphs 3 and 4). The Romanian Authority must use pursuant to Article 2570 of the Civil Code the Romanian meaning of the concept of “residence”. Therefore, in order to make the primary qualification of the concept of “residence” in Romanian private international law it is necessary to take into account the scope of the concept of residence in Romanian domestic law. This article aims to study and analyze the instrument of the institution of residence of the following legislation: We will try to analyze in the first point which is the meaning of the notion of residence in Romania of...

Featured documents