Pavel Palcu and Anca Florina Morostes
While conducting research on the scene or during the entire phase of criminal prosecution, especially for the identification of the authors or settlement of the controversial circumstances, criminal profiling by a forensic psychologist will reduce the circle of suspects, as well as provide assistance in determining possible connections with other crimes and offer to judicial organs sustainable strategies for the solution of the case. In addition to identifying and processing the material traces found on the scene, concern falling strictly within forensics, in the future, efforts against criminality of the third millennium will be oriented towards the interpretation of human behaviour with criminogenic finality.
Valentin Paul Neamt
The present paper presents the obligation that courts in the member states of the European Union have to refer questions to the Court of Justice of the European Union, with a focus on courts against whose decision there is no judicial remedy under national law. The paper starts by presenting the applicable framework regarding the preliminary reference procedure, then focuses on analyzing the exceptions to national court’s duty under article 267 TFEU, with a focus on the direction in which the case law is heading based on the most recent judgments handed down by the Court of Justice of the European Union in 2015, finally presenting the author’s conclusions and observation on the subject.
Anca Florina Morostes, Narcisa Mihaela Stoicu and Claudia Doinita Gherlea
A democratic state involves the existence of a fundamental Law which expressly states values and democratic principles that are universally, internationally and regionally recognized. Specialized literature has shown that the mission of the modern state can only be fulfilled by a public power that is its essential characteristic, namely, through sovereignty . The connection between sovereignty and political power is reflected in the complex relationships between the principle of separation and balance of powers, rule of law, political pluralism and state institutions and organizations.
Valentin Paul Neamt
This paper presents the remedies available to persons whose European law rights have been infringed by judgments given by national Courts. The paper firsts presents the concept of state liability for judicial errors in relation to European law, as it stems from the case-law of the Court of Justice of the European Union, then goes on to show how the European Court of Human Rights may give redress to such aggrieved parties. Finally, it discusses the differences in the possibility of redress given by the two courts and the compatibility between their approaches, finally leading to a discussion on the possible convergence of the two.
Dorel Mates, Adriana Puscas, Antonela Ursachi and Eduard Ajtay
Accounting and taxation in Romania at the beginning of the third millennium are in continuous development, as a result of globalization of the world economy and of connecting the accounting and tax system to the international and European one.
The confluence of the two representative cultures – Anglo-Saxon and Latin-European – has left a strong mark on the Romanian accounting and taxation.
The International Financial Reporting Standards (IFRS) and the European Directives set the line to follow for both the Romanian accounting and the Romanian taxation. We get to ask whether Romania has still got its own strategies of economic, social and cultural development or we are part of a system of strategies where accounting is also included?
Remus Daniel Berlingher and Georgeta Valeria Sabau
Law is a system of norms developed and/or recognized by the state as norms guiding human behaviour according to the values of that particular society, establishing rights and obligations, principles and definitions, structures and relationships of social organization and activity that must be obeyed and which, when necessary, are insured by the coercive force of the state. Thus, the development of this system of norms is not an end in itself, but is intended to regulate all social relations, guide human behaviours and achieve the aims of the law. The enforcement of law is the process of translating legal rules into practice, through which the subjects of law obey and execute legal norms, and state authorities apply them, depending on their competence. The enforcement of law depends on a number of factors that shape law, such as its natural framework of existence, the historical context and the ethnic and national particularities of that community’s development, the economic factor or framework, the framework and particularities of the political system, the cultural-ideological framework or factor, the international framework or factor, etc.
Improving the traffic safety represents a central objective of the European Union’s policy in the transports field. The Union has in view an improvement of the traffic safety, having as purpose the diminishing of deaths, bodily injuries and material damages. An important element of this policy is represented by the consistent application of sanctions for transgressing the circulation norms committed in the Union, an objective to which the New Romanian Criminal Code has fallen into line.
Florin Dumiter, Daniel Berlingher, Anca Opret and Silvia Todor
This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice) in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.