Revista editata de:
Editura ASE
Departamentul de Drept al Academiei de Studii Economice din Bucuresti


Societatea de Științe Juridice și Administrative

ISSN: 2247-7195
e-ISSN 2248 – 0382
ISSN-L 2247 – 7195

Frecventa aparitiei:
2 numere / an





Editura ASE

Volum 7, Numarul 2, Decembrie 2017


Articol 1 - Some considerations on the general partnership


The general partnership is the prototype of company of persons, since it is set up and functions based on the personal qualities of the associates, who know each other and trust each other, reason for which they agree to be unlimitedly and jointly bound for the obligations of the company they set up. Although this legal form of company is not very widespread in practice, which is undoubtedly explained by the risk determined by the unlimited and joint liability of the associates, the general partnership still presents some unquestionable advantages, worth to be emphasized, starting from the simplicity of the rules concerning its setting up and functioning, or the possibility of its creation even in the absence of initial contributions of significant value. Moreover, the continuity of the associates' options for this legal form of company demonstrates that it is not totally obsolete and lacking in practical interest, but it has successfully survived the passage of time, also considering the fact that its legal regulation has not changed significantly over the years. Within this context, we consider that an analysis of this form of company, even though is not intended as exhaustive, but highlights particular significant aspects that underline its juridical specificity, may appear important and particularly useful, both for analysts in law and practitioners.
Key-words: general partnership, specific aspects, companies of persons, unlimited
and joint liability.

JEL Classification: K22

Articol 2 - Privacy protection and e-document management in public administration


The paper reviews and critically examines sharing e-document-based information between public administration and private sector. The documents are not only generated and rchived, but also shared among public administrators. The private sector supports digitisation and computerization of public administration. The protection of privacy of persons and confidential information, especially economic about legal entities, together with
the necessity of circulation of information within the national state and cross-border, bring new legal and technical challenges. The paper examines legal issues of the right of informational self-determination, privacy protection of the e-data information exchange between the public and private sector. The paper concludes that new relations to technologies form an inevitable and fundamental sign of a post-industrial society, but the professionalism of the public administration together with the duty of confidentiality and the right for privacy together with appropriate legal regulation should guarantee that technologies be used solely for legal interference with the right for informational self-determination.
Key-words:interpretation, purposes of international treaties, double taxation treaties,
beneficial ownership.

JEL Classification: K33, K34

Articol 3 - Regulation regarding the reception of the construction works and the corresponding installations in Romania


The new Regulation regarding the reception of construction works and corresponding installations, approved by Government's Decision no. 347/2017 (“Regulation 2017”) has general applicability for all construction works for which there is an obligation to obtain a building permit. Regulation 2017 brings significant changes and clarifications expected by the real estate sector regarding: (i) the composition of the commissions nvolved in the reception procedure, (ii) the role of the site supervisor who thus gains significant participation in the reception procedure, and (iii) the participation of the public authorities' representatives at the reception, having the veto right on the decision of the reception commission upon the completion of the construction works. Another element of novelty brought by Regulation 2017 is the possibility to do the reception upon the completion of the construction works, respectively the final reception for parts / objectives / sectors of or from the building, if they are distinct/ independent from a physical and functional point of view. Thus, the new regulation facilitates the procedure of authorizing investment objectives and the costs of the process. The partial reception is another innovation brought by the Regulation 2017 in support of the investor, who can thus take over a part of the construction, at a certain stage, and obtain its registration with the Land Book.
Key-words: construction law, construction works, construction quality, authorisation
of construction

JEL Classification: K25

Articol 4 - Implication of the offense of deception, false and use of false in the civil trial


The objectives of our study consist in showing that the offense of deception in witness testimony during the civil trial by attribution of lying qualities in order to impress the court, grafted on false and use of false used by the one giving the witness testimony in the civil trial, false introduced and used by this one on the date of the criminal case trial which the defendant in the civil trial on moral damages invokes, considering that such defendant was a defendant in a criminal trial where he/she won with the witness proposed thereby in the civil moral damages trial, may lead to an erroneous solution in the civil case, in case the defendant in the civil trial fails to timely notice such things or the courts fail to corroborate the defendant’s evidence in the civil trial. The research methods consist in analysis of several court orders. The results of the study lead to the idea that criminal claims addressed in reference to certain offenses claimed during the civil trial should be settled under emergency regime, as the implications of certain offenses, like deception in witness testimony, instigation to deception, false and use of false, on one hand, and failure to corroborate the defendant’s evidence in a moral damages trial, for instance, on the other hand, may have serious repercussions on the defendant.
Key-words: witness testimony, lying qualities, false, use of false, appeal in annulment,
false registration.
JEL Classification: K14, K33.

Articol 5 - Considerations on nullity in case of ompanies under Romanian law


The company acquires legal personality after a series of formalities required by law are fulfilled, formalities that concern the constituent acts on which it is based. For this reason, it is very important to know the legal status of the company's constitutive acts and the consequences of their irregularities. Hence, both the essential conditions and the form of the company’s constitutive acts are analyzed based on the legal provisions. It is also necessary to distinguish between the nullity resulting from the unlawful drafting of these constitutive acts and the nullity of society as such. Therefore, this paper is focused on these differences, as well as on certain practical issues about nullity starting from a recent court decision handed down by the Romanian Supreme Court.
Key-words: Romanian law, company, companies’ law, nullity.
JEL Classification: K22

Articol 6 - The new Romanian regulation of undeclared labour


The “black” labour is an indicator of how efficient is the enforcement of the labour law. Irrespective of how progressive may the labour law system be in a society, the proliferation of work without employment contracts expresses the failure of the labour law system in the real market. In Romania, Labour Code has been dramatically changed in the summer of 2017, especially with the declared goal to better organize the fight against the undeclared work. This paper is an analysis of the impact of these changes in an attempt to highlight the consequences of the new regulation, which seems to be fighting undeclared work predominantly by punitive tools. Following a general approach to the vulnerability of the worker without an employment contract, as well as some of the reasons for such choice, the analysis starts from the identification of the practical difficulties raised by the new regulation. On the other hand, the paper highlights the benefits of returning to the consensual nature of the employment contract, as well as the disadvantages of the excessive widening of the definition of the concept of undeclared work.
Key-words: labour law, undeclared labour, Romanian Labour Code, labour inspection.
JEL Classification:

Articol 7 - Considerations on the conditions under which the employer may monitor their employees at the workplace


Recently, the European Court of Human Rights in the case Bărbulescu v. România has ruled that the national courts did not ensure respect for the right to privacy in the employment relationship of an employee who had been disciplinary dismissed for using the internet and an IT application in the personal interest during the working hours, dismissal which was based on evidence obtained after the employer had monitored the employee’s electronic communications. The Court concluded that the national courts failed to strike a fair balance between the employee’s right to private life at the workplace and the employer’s right to supervise and control the work of his employees. Thus, the Court found a violation of Articol 8 of the European Convention of Human Rights. In its decision, the Court specified the criteria to be applied by the national authorities in order to achieve a balance between the rights of the two parties (employee-employers). The herein study aims to briefly analyze the case and to establish the concrete elements that employers should consider if they intend to monitor their employees in order not to violate their right to private life at the workplace of the latter.
Key-words: employee, employer, privat life, monitor, labor law.
JEL Classification: K31

Articol 8 - 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.
Key-words: relinquishing legal action, disposition act, quashing, legal expenses,
JEL Classification: K41

Articol 9 - 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 the parties of fiduciary contract 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 have been issued for some of the fiduciary categories (investment companies and lawyers) that facilitate their access to this institution and the use of fiduciary agreements in practice. However, in general, the lack of clarity and insufficient legislation, as well as unawareness by some potential beneficiaries of this institution, keeps the utilization of fiduciary contracts at a low level in practice.
Key-words: the parties of the fiduciary contract, settlor, fiduciary, beneficiary of the fiduciary contract, fiduciary-lawyer, Romanian civil Code.
JEL Classification: K12, K15, K22.


Articol 10 - 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 implementation of the EU Injunction, three initiatives have been submitted to the Commission, which have proved viable.
Key-words: EU law, legislative initiative; European Citizenship Initiative; Treaty on
the Functioning of the European Union.

JEL Classification: K10, K33.

Articol 11 - 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.
Key-words: public alert; National Anticorruption Strategy; defend against corruption; integrity.
JEL Classification: K14, K23

Articol 12 - 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) 679/2003 brings into effect the provision of art. 62, section 1, let. b of Law no. 272/2004 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 thereof within the special employment contract category.
Key-words: employment contract; the professional foster carer; Labor Code of Romania; labor law.
JEL Classification:K31

Articol 13 - 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 legal liability analysis, we are in the presence of changes, conceptual mutations that play a role within it as a reflection of either the phenomenon well known as legal inflation, or the need to adopt the norms of the right to new social coordinates, to the mutations that take place - thanks to the celerity with which social relations unfold - in social life. In other words, in addition to the branches of law that conventionally analyze the concept of legal liability, it is necessary to emphasize also the appearance of other branches with their specificity, including from the point of view of the legal liability that is committed. We come up with these considerations to analyze a new concept, legal parthenogenesis, a consequence and effect of these social mutations on forms of legal liability. Therefore, the present study has as a major objective the disclosure of other forms of legal liability alongside those already known. The research methods used are the epistemological, historical, comparative, and teleological methods. The results of the study can be used in the new doctrinal approaches in the field, within the three levels of higher education: BA, MA, and PhD.
Key-words: law, concept, conceptual mutations, legal liability, responsibility,legal parthenogenesis
JEL Classification:K10, K42

Articol 14 - 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 Rezumat 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 the legal phenomenon (e.g. the logical method, the comparative method, the historical method and the quantitative methods), we consider that through this paper we can reach certain results that could be interesting for any legal practitioner or theoretician, this paper intending to present the most relevant cases that could amount to indirect expropriation.
Key-words: indirect expropriation, host state, foreign investor, investments.
JEL Classification:K11, K23, K33.

Articol 15 - 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 an European company (known also as Societas Europea or SE). The purpose of this paper is to analyze the evolution of the European company and to present a perspective of it after the new evolutions in EU, mainly BREXIT. Using a comparative method on the main issues that were solved or not by the creation of the European company, the Articol tries to show the clash of business cultures, especially British and German ones, which affected the evolution of the entire European corporate legislation. The conclusions are guided mainly by the future possible evolution of the provisions regarding the European company after one of the strongest business cultures, namely the British one, will withdraw from the continuous fight that kept the development business forms more in the hands of the member states and less in the ones of an harmonized European structure.
Key-words: European company, Societas Europea, Brexit, European Company Law, Corporate Governance, Boards, Shareholders, Freedom of Establishment.
JEL Classification:K22, K33.

Articol 16 - How do we qualify primarily the concept of „residence” of the natural person in Romanian private international law?


The provisions of Articol 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 Articol 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 Articol 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 Romanian citizens, and in the second point we will study the meaning of the notion of residence in the case of foreigners who establish their residence in Romania. Articol 88 Civil Code; Chapter IV (art.26- 41) of the Emergency Ordinance no. 97/2005 on the records, domicile, residence and identity documents of Romanian citizens republished (2011); Government Decision no. 516/2009 amending Government Decision no. 839/2006 regarding the form and content IDs, the sticker on the book of their residence and property. Decision no. 516/2009; the provisions of Emergency Ordinance no. 194/2002 on foreigners in Romania republished (in 2011) and the provisions of Government Emergency Ordinance no. 102/2005 on the free movement of citizens of member states of the European Union and European Economic Area (republished in 2011) in order to derive the Romanian qualification of the notion “residence of the individual”.
Key-words: the residence of the individual Romanian citizen, the residence of the individual foreign citizen, the residence of the individual foreign citizen in Romania, the residence of the individual EU citizen.
JEL Classification: K33

Articol 17 - Theoretical and practical references regarding the applicability of the employer's obligation to inform the employee


The obligation to inform the employee is one of the most important obligations of employers in labor relations. Regulated by art. 17-19 of The Labor Code, the employee's obligation to inform the employee is the subject of controversy in doctrine and practice. In this study we will analyze the applicability of the information obligation and make proposals for lege ferenda on the basis of the arguments presented.
Key-words: employer's obligation to inform the employee, Labor Code, de lege ferenda proposals.
JEL Classification: K31

Articol 18 - Considerations regarding the characteristic features of potestative rights under the Romanian civil law


Potestative rights are still representing an exotic category of subjective civil rights. We are saying that it represents an exotic category because, although in practice they are frequently encountered, the theoretical approaches regarding their general legal regime are extremely limited. Therefore, in the present study we will focus on identifying the characteristic features of potestative rights, as well as highlighting the similarities and differences between these rights and other categories of civil subjective rights. From this point of view, we will focus on the similarities and differences between potestive rights and debt and in rem rights, concluding that potestative rights are a category of intermediate rights, as it lends specific features from both, debt and rights in rem. Also, starting from the potestative rights definition provided by the schoolars, we will analyze, one at a time, their defining elements and explain how these characteristic elements should be understood. Therefore, we will focus on the defining elements of potestative rights, namely: (i) the power of the potentior to change a legal situation involving the interests of another person; (ii) the bond of obedience; and (iii) the specific object.
Key-words: civil subjective right, potestative right, judicial power, judicial situation.
JEL Classification: K15

Articol 19 - Theoretical and practical aspects regarding
the matrimonial convention between spouses


By way of the present study, the authors have proposed to analyze the matrimonial convention between spouses, both from the perspective of theoretical considerations, as well as from the point of view of the notary practice. The writing pursues to display the organizational possibilities of the pecuniary aspects of marriage in the current economic context, grafted by the variety of marital situations. The study identifies the elements which can influence spouses’ preference towards a certain matrimonial regime, and highlights the role of the public notary in the arrangement of the chosen matrimonial regime. The piece of work emphasizes the particularities of national law in the matter of matrimonial convention, in the light of the pithy French influence, and presents the advanced solutions in the French doctrine that can superpose the theoretical disputes born in the Romanian doctrine. The authors have recourse to use the systemic method through which it was intended to analyze the institution of the matrimonial convention by reference to practical solutions (empirical observations) adopted by the public notary at the instrumentation of a matrimonial convention. Our concise presentation may constitute a starting point for the future spouses/spouses looking forward to adopt a matrimonial technique, transposed into the pattern of matrimonial convention, to reflect as faithfully as possible the patrimonial relations between spouses, and also between them and third parties.
Key-words: spouses, the choice of matrimonial regime, the authentication of the matrimonial convention, the precipice clause.
JEL Classification: K36

Articol 20 - Know-how provider’s right to claim damages for non-pecuniary loss in light of the legal nature of know-how


The know-how contract is one of the most important means for transferring and developing technology. It is crucial to find out whether the parties of know-how contract have a right to claim damages for non-pecuniary loss in light of the legal nature of know-how. In this Articol, I begin by defining the know-how contracts and in particular I will analyze the main obligations of the parties. Secondly, I will deal with the definition and the legal nature of know-how, since considerable uncertainty exists as to the degree or type of protection regarding the legal nature of know-how. There are different opinions put forward, which defines the legal nature of know-how as a property, an intangible asset, a monopoly of fact and a personality right. Finally, and on the basis of the conclusion reached under the previous section, I will discuss whether it is possible for know-how provider to claim damages for non-pecuniary loss.
Key-words: know-how, legal nature of know-how, right to claim damages for non-pecuniary loss in know-how contracts, the parties obligations arising from know-how contracts.
JEL Classification:K22, K33.

Articol 21 - Legal subordination – criterion applicable to the recurrence of legal nature of the contract (as individual labor)


The International Labor Organization adopted, in 2006, Recommendation no. 198, synthetically describing the features of a working relationship. Thus, work done in a labor relationship must meet certain requirements, namely: to be performed according to instructions and under the control of another person; to involve the integrator of the organization in the organization of an enterprise; be executed exclusively or principally for the account of another person; be personally fulfilled by the worker; to be carried out in accordance with a determined timetable and at a specific place or accepted by the beneficiary of the work; have a given (predetermined) duration and show some continuity; to assume that the worker is at the disposal of the other person; to involve the beneficiary in the provision of equipment, materials, energy, as the case may be. In its turn, the High Court of Cassation and Justice stated in Decision no. 574/2011 that – in order to qualify a contract as a work – there must be three elements, namely: performance of the work as the primary purpose of the contract; remuneration of the work done; the existence of a subordination report. In the absence of the subordination report, the contractual relations agreed by the parties are not objectively reflected in an employment relationship, but remain only in the sphere of civil law.
Key-words: individual employment contract; legal subordination; the power to control; the power to issue legal orders; the power to sanction.
JEL Classification: K31

Articol 22 - The fundamental freedoms of the single market on the path towards horizontal direct effect:the free movement of capital – lex lata and lex ferenda


The paper examines both likeliness and expediency of establishing horizontal direct effect of the TFEU provisions inaugurating the free movement of capital as the “youngest” of the four fundamental freedoms in the Single Market. In pursuing this aim, author starts with portraying the status quo regarding horizontal direct effect of other fundamental freedoms and attempts to deduce from some of the cornerstone cases the most important arguments given by the CJEU, i.e. key rationale utilized thus far for establishing horizontal direct effect. After these general analyses, the author examines the current scope of application of the free movement of capital provisions in view of the issue at hand and investigates whether in conjunction with the reasoning of the CJEU in other free movement cases similar approach is likely to be utilized in order to establish the same effect of Articol 63 TFEU. Finally, notwithstanding certain opposite opinions, the author establishes that this particular fundamental freedom becoming horizontally effective is not something likely to happen any time soon and makes an effort to support such standpoint. Moreover, conclusion is put forward that even if it opts for such course of action the CJEU should take certain preliminary, i.e. precautionary measures.
Key-words: fundamental freedoms; free movement of capital; horizontal direct effect; effet utile; public entities; private entities.
JEL Classification:K22, K33.

Articol 23 - Considerations on the sources of Romanian administrative law. The need to codify the rules of Romanian administrative law


This Articol analyzes the formal sources of Romanian administrative law: Constitution and constitutional laws, organic laws and ordinary laws, simple ordinances and emergency ordinances adopted by the Government, administrative acts of a normative nature, customary law, jurisprudence, legal doctrine, the position of the international treaties and the legal order of the European Union within the sources of the Romanian administrative law. At the end of the Articol we analyzed the need to codify the rules of administrative law in Romania. The codification of the rules governing the action of the public administration presents an indisputable advantage for the citizen who will find in a single normative act all the rights and obligations that come within the content of the administrative law legal relation.
Key-words: sources of law, Romanian administrative law, administrative acts of a normative nature, codify the rules of administrative law.
JEL Classification: K10, K23

Articol 24 - Avoidance of international double taxation.
Taxation of business profits in Romania


In this Articol 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 of residence of a non-resident taxpayer should want to “share” such tax revenue. It can be observed that the state of residence also has the right to tax the profits, but in general it gives credit in respect of taxes of the source state or deducts them for the purpose of preventing the occurrence of double taxation. If the state of residence provides a credit for taxes paid within the source state, taxes which have not been collected and owed to the source state will constitute a tax transfer to the state of residence, from which the taxpayer will not have any benefit. As regards Romania, in terms of the treatment of enterprises, this Articol represents a real quid pro quo, as it tackles both the international and national taxation of corporate profits, through the provisions found in the new Fiscal Code and the Code of Fiscal Procedure, as well as the new proposals on the taxation of turnover in companies, all of this extrapolated with the new proposals for turnover tax from IT giants. The Articol ends with the presentation, comment and analysis of a case of international double taxation, more specifically the taxation of corporate profits, a topic of great importance and current interest regarding jurisprudence in Romania, having the aim to observe, mutadis mutandis, the way in which business profits are taxed in practice. The conclusion of this Articol is intended as a genuine caveat to meet the needs of taxpayers and tax authorities on the need for such measures, both nationally and internationally, in terms of corporate profits, measures that have to take into account the international framework of the contemporary business environment, which is constantly changing and evolving.
Key-words: international double taxation, double non – taxation, permanent establishment, corporate profits, OECD Model Convention, state of residence, source state, tax treaty
JEL Classification:H25, H32, K34, K40


Declaratie de etica si malpraxis
Declaratie privind accesul deschis


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