Piotr Girdwoyń and Tadeusz Tomaszewski
Zbigniew Mikrut, Michał Widacki and Jan Widacki
Professor Florin Dumiter and Ștefania Jimon
The taxation of non - resident economic entities supposes the establishment of an administrative framework as fair, efficient, effective and comprehensible as possible, fact due to the multifaceted nature of the concept of profits generated by an enterprise and which depend on some items as: the foundation of incomes sources, the methods of valuation and collecting taxes, as well as different rules of establishment of some tax thresholds in different situations. Taking into account the legal doctrine, as well as jurisprudence, respectively the national and international tax practices, we can notice the fact that the profits of enterprises are founded, stricto sensu, on tax declarations made by companies. Therefore, we consider very important, in this way, the technical capability of tax administrations regarding the establishment, implementation and coordination of some good practice procedures. In this article, we have tackled the treatment regarding the taxation of non - resident economic entities in Romania. The first part of the paper represents a truth caveat in which is presented and analysed the international and European theoretical framework of legal and tax treatment of non - resident economic entities. The second part of the paper represents a quid pro quo of taxing of non - resident economic entities in Romania, in which are analyzed the taxing stipulations established on national level. The final part of the article is enriched with the presentation and analysis of a particular case regarding the taxation of non - resident economic entities in Romania. The conclusion resulted from this article highlights the fact that Romania had made important steps regarding ―the adjustment‖ of national tax legislation, as well as the permanent improving of tax administration framework in the field of non - resident economic entities taxation in Romania.
The principle of the free movement of goods in one of great importance for the European Union and for in general and for the Internal Market and the European citizens in particular. Starting from the fact that the Internal market is considered to be a critical element for the present and future prosperity of the European Union in a globalized world, the objective of the present text is to present and analyse, in a concise manner, the main legal provisions that govern this field. In order to accomplish this objective we made reference to the following aspects: considerations regarding the role and importance of the free movement of goods in the European internal market; the role of the European Commission within the internal market and implicitly for the free movement of goods; Treaty provisions governing the free movement of goods; and related instruments of secondary law related to the free movement of goods.
Narcisa-Mihaela Stoicu, Simeon Murgu and Anca-Florina Moroșteș
The Constitutional provisions regulate the Government possibility to undertake the political liability for a program, a general policy statement or a draft law in front of the Parliament. The purpose of Government political liability for its initiative consists in its decision to continue the given mandate of trust only under the term of the approval for the program, the general policy statement or draft law submitted in joint session of the Chamber of Deputies and Senate.
Tuvia Shurany and Nathan J. Gordon
Ștefan Ioan Lucaciuc
The early regression of the fidejussor implies his ability to "turn" against the debtor even before he pays something to the creditor „To turn against“ in the sense of the new Civil Code, does not mean the right to actually receive a payment before the fidejussor has paid, at least in part, the claim of the creditor in whose favor he has guaranteed. The same principle applies in insolvency proceedings where the fidejussor, who has not paid anything yet, may exercise early regression, but his claim against the debtor will be a potential, conditional one, reason for which it will be included in the debt table under suspensive condition, without voting rights.
Tuvya T. Amsel
Yu ShuHong, Malik Zia-ud-Din, Roy Dilawer Khan and Samra Bilal
Legal profession has experienced substantial changes owing to economic needs and evolution of legal industry and market. This has multiplied the need of new breed of competent and well versed lawyers in the global legal profession. The character and calibre of the legal profession is determined by the quality and standard of law faculties and of legal education. The study intends to explore and compare the legal education and admission to practice in China, India and Pakistan. It further expounds the structure, purpose, teaching methods, pathways to admission and problems of legal education in all jurisdictions. The research contemplates on the distinctive features of legal education and its compatibility with practical aspect of legal profession in the selected countries. The study finds that China and Pakistan have a similar structure of mandatory training after graduation which India does not provide for. The study concludes that all jurisdictions must include legal practical course into their curriculum to be able to compete with the global demand.