Review: Ioan Lazar, Public Financial Law, vol. I - Budgetary Law

Author:Ovidiu Predescu
Position:Director of the Law Review
Ioan Lazr, Public Financial Law, vol. I – Budgetary Law
Professor Ovidiu Predescu
Director of the Law Review
The author of the volume which forms the subject of this review can be
considered a member of a special category of young professionals in the field of
law, who manage to combine with talent and passion two qualities, that of
practitioner and law theorist.
In support of the statements above I will mention on the one hand, the double
professional quality of Mr. Ioan Lazr, as lawyer and commercial arbitrator, and
on the other hand it quality of associated researcher at the Institute for Legal
Research of the Romanian Academy, as well its quality of lecturer (for the
discipline Financial Law) and member of the editorial committees of important
legal publications from Romania.
Doctor in Law with a thesis entitled “Administrative Jurisdictions in
Financial Matters”, Mr. Ioan Lazr has developed as a researcher under the
guidance of the eminent professor of law Dr.Ioan Alexandru and was remarked in
the field of legal creation, by being the author of several monographs, courses,
books, studies and articles, some of which were awarded for their originality and
scientific value.
This framework of the legal creation encompasses also the present university
course entitled Public Financial Law. Budgetary Law – This addresses a current
and difficult topic, with several implications for our daily lives. However, we
have to mention that it is only a first volume of a publication, which will be
followed by a second volume dedicated to the topic of tax law. The present
volume includes both substantive elements and procedural law elements of the
field researched by the author, containing topics presenting a real scientific and
practical interest, such as: public finance, financial law, public sector, state
budget, social insurance budget of the state, local budgets, etc.
The volume entitled Public Financial Law. Budgetary Law (vol. I) is
structured in nine parts that broadly addresses, over several chapters, sections and
subsections, the issue of public finance, financial law, budgetary system (i.e. state
budget, national social insurance budget, local budgets etc.), public debt, public
loan (with a special view on the international financial system), public financial
control and last, but not least the financial system of the European Union.
As the author himself confesses, the work is based on a research internship he
had in 2011 at the Vienna University of Economics and Business in Vienna,
Universul Juridic Publishing House, Bucharest, 2013, 365 pages, ISBN 978-606-673-120-1.
thanks to the goodwill of Professor Mr. Georg Lienbacher, the head of the
Institute for Austrian and European Public Law from the Vienna University of
Economics and Business (Instituts für Österreichisches und Europäisches
Öffentliches Recht) and Professor Mr. Michael Lang, head of the Institute for
Austrian and International Tax Law of the same univeristy (Institut für
Internationales und Österreichisches Steuerrecht).
The volume was prefaced by a representative of the Craiova School of Law,
Mr. Prof. Dr. Dan Claudiu Dnişor, which emphasized in his foreword the
importance and the quality of the volume, making a brief analysis of the
publications of the Romanian higher education system: “Romanian higher
education in the field of law needs good textbooks. A fairly long period after the
Revolution, especially in the field of public law, we had to reinvent publications.
Today, these publications are trivialized, being nearly mandatory for every
university to have an own publishing house. However, the unprecedented
proliferation of the small publishing houses fragmented the publication market to
the extent that their quality control has become virtually impossible. So, manuals
are published by anyone anyway. Today, we are witnessing a relative awareness
of the harmful effects produced by the trivialization of university publishing
houses. Great publishing houses start to regain their importance, authors being
able to publish nationwide distributed textbooks. These authors manage to gain a
special position on the publication market. These authors refuse the editorial
sectarianism and assume the risks specific to a national market which is in course
to being set up. We are far from the ideal in this field, but the efforts of several
editors and young teachers will impose the publications standard of quality “(...)
the study of law meant for a long time, due to the events caused by the imposition
of an official ideology, only private law. Public law teachers were perceived with
reluctance by the public and their subjects were marginalized. This trend has
continued also after the return to liberal democracy. If private law teachers
continued a tradition and made to their textbooks the necessary changes, public
law professors needed to rewrite everything, because from the angle of public
law, everything has changed with 180 degrees. Reinventing and re-imposing
public law has been in the years after the Revolution an uphill battle. This battle
is not over in all areas of law. A public finance is one of them. Dominated by
economists for a long period, it was rarely and inconsistently frequented by
lawyers. In this area, the struggle of the public law to assert is greater than the
civil war and it must confront the Economy. The capital letter used before is not
random, because the dominance of economy over the other social sciences is so
strong. So, when you read a good manual dedicated to the topic of public
finances, written from the point of view of the law, such as the volume written by
Mr. Ioan Lazr, you must realize the temerity of its enterprise”.
The approach used in the present volume enables us to say that the material
covered by this review offers a genuine interpretation in the field of public
financial law, that fully justifies its presence in the personal library of law
students, students from master degree studies, PhD students, researchers and as
well that of the specialists who needs information in this area.