<abstract xmlns="http://www.w3.org/1999/xhtml">

The present work analyzes the trade with excise goods and is addressed to traders of excise goods, entrepreneurs, as well as practitioners in the financial and accounting field, who, in the transactions made with excise goods, may violate the relevant legislation, and may be sanctioned as a contravention, or as the case may be, criminal. Given that the sale of excisable products represents a high fiscal risk, the fiscal authorities have introduced a series of laws, acts, and provisions, including the regulation to use electronic invoicing using the SAF-T (Standard Audit File for Taxation) reporting system, E-invoice or Statement 406 in all situations of trading (excisable) products with high fiscal risk starting from July 2022, by issuing electronic invoices, which bring changes regarding the authorization, movement of excisable products and the procedure for carrying out activities with excisable products, to reduce tax evasion, monitoring, compliance and sanctioning of those who do not comply with excise legislation. In the content of the work, through a case study, we will describe a case regarding non-compliance with the legislation by an entity, how it was sanctioned, and the applicable legislation for this act. The present article considers the current implacable reality, which is, that with the appearance of new rules or obstacles in combating fraud, the methods of fraud have also diversified.
</abstract>

“Vasile Goldiș” Western University of Arad

Operations with Excise Goods, Sanctions Vs. Misdemeanors

<abstract xmlns="http://www.w3.org/1999/xhtml">

Legal education is the method for preserving the rule of law, which is the fundamental premise upon which contemporary nations political and legal underpinnings are built. Legal thinking skills are one of the primary characteristics required of legal practitioners. It is also emphasized in legal education as a primary goal. In Pakistani law schools, the notion of legal reasoning is frequently addressed but rarely articulated. However, in Pakistani law schools, the actual teaching of a skills method approach to legal reasoning as a process and a concept has rarely been properly described. Legal reasoning is not included in the LLB curriculum, which is a fundamental flaw in the legal education system. Legal reasoning will provide law students with a skill that will help them to secure their careers and may be used in a variety of disciplines. This paper will argue that the existing LLB curriculum in Pakistan needs to be reformed and legal reasoning should be included as a subject.
</abstract>

Teaching Legal Reasoning to Law Students in Pakistan: Need for Reforms in LLB Curriculum

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The objective of the paper is to investigate the influence of the inheritance tax on the amount of tax evasion in different countries. The inheritance tax is among the most unpopular taxes. It is assumed, that unpopular taxes, such as the inheritance tax, have a measurable influence on the amount of tax evasion. Countries that levy inheritance taxes and countries which don’t levy inheritance taxes are compared in their success in fighting the shadow economy over a longer period (1991 – 2017). For that, data from Medina and Schneider from 2019 about the development of the shadow economy and from the OECD about the inheritance tax revenue is used. The approach is, to find dependencies between the inheritance tax revenue and the size of the shadow economy. The results show, that countries which abolished the inheritance tax, are not anymore that successful in fighting tax evasion than they were before. There is also evidence, that countries with a relatively high inheritance tax revenue are not able to fight tax evasion to the same extent, as countries that levy relatively low inheritance taxes. Therefore, in terms of reducing tax evasion, it is not recommended to abolish already introduced inheritance taxes, but rather to continue levying a moderate inheritance tax.
</abstract>

Influence of Inheritance Tax on the Size of Shadow Economy and the Volume of Tax Evasion

<abstract xmlns="http://www.w3.org/1999/xhtml">

The prosecutor is an individual who on behalf of the Government carries on criminal prosecution against the guilty person and in the court with the mandate of society and supports the State Prosecution. The main aim of the prosecutor is the find out such objective and indisputable evidence, which will help the court to make the right and fair decision. The present article according to the qualitative research method focuses on the history, stages of development, and current functions of the prosecutors. Based on this, it became clear how effective and productive the prosecutor’s participation in the court is and, in general, how independent the prosecutor is in the performance of his or her functions and what are similarities and differences in different countries prosecutor’s independence, roles, and responsibilities. As the study highlighted the International Prosecutor should have exclusively such rights, as investigation and implementation of criminal persecution against specific persons. Apart from these restrictions imposed by the legislation, of course, substantive importance is given to the global situation in the world during the prosecutor’s activities.
</abstract>

Prosecutor: The History, Duties, and Responsibilities in Georgia, and Other Foreign Countries

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In 2019, the Romanian legislator regulated for the first time, in the content of O.G. no. 6/2019, the legal institution of the restructuring of budgetary claims on the establishment of fiscal facilities. After that, a series of successive normative acts were adopted, meant to prolong the effects of the initial normative act, but also to bring new and necessary clarifications to the content of this legal institution and the procedure for its development from the moment of initiation until the final extinguishment of its effects on the public budget and the patrimony of the involved budgetary debtor. As we have already shown in the content of the present paper, the analysis of the way in which the restructuring of budgetary claims is regulated has allowed us to draw a series of conclusions concerning this legal institution: a. the restructuring of the budgetary claims is a relatively new legal institution that has been adopted through a normative act other than the Fiscal Procedure Code, which it does not, directly and explicitly, amend or supplement, but indirectly by the fact that it can interfere in the conduct of the fiscal procedure, as well as by the fact that it refers to fiscal law institutions regulated by the Fiscal Procedure Code and which thus bears substantial changes; b. the restructuring of the budgetary claims is essentially different from the other forms of financial support established by the provisions of the Fiscal Procedure Code and in particular from the payment facilities designed to provide the budgetary debtor with a grace period in order to obtain the funds necessary to extinguish by payment his obligations to the public budgets. It is also different from the cancellation of tax claims established by the Fiscal Procedure Code because it becomes applicable when the collection of tax receivables becomes useless, inefficient, or impossible. c. although it differs from the rescheduling and adjournment of payment, or the cancellation of tax claims, however, in regulating the restructuring of budgetary claims, the legislator appeals to them themselves, in the form in which they were established in the provisions of the Fiscal Procedure Code.d. the local tax authorities have the right to decide (they are not obliged by law to do so) if they use this legal institution, in the process of collecting the debts due to the budgets they manage;e. in terms of content, the restructuring refers to any kind of budgetary claim (due to the general consolidated budget), in connection with which enforceable titles have also been issued (i.e. the claim has become certain and demandable).
</abstract>

The Reorganization of Budgetary Obligations. General Considerations About this Juridical Institution

<abstract xmlns="http://www.w3.org/1999/xhtml">

The relevance of this study is due to the lack of an effective mechanism to combat domestic violence in Ukraine and an insufficiently effective system of prevention and protection against domestic violence, which creates an atmosphere of impunity and leads to the spread of this phenomenon in Ukraine. The purpose of the article is to analyze the genesis of legal regulation of domestic violence in Ukraine and determine the problems Ukraine faces during this process. The article dwells on the historical aspect of domestic violence phenomena and considers former legal regulations of it. The article also reveals some problems deriving from the historical aspect of combating domestic violence, which is still in place nowadays. Their detrimental impact on combating domestic violence is as well considered.
</abstract>

Genesis of Legal Regulation of Domestic Violence in Ukraine

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The aim of the article is to analyze the impact of the concept of familiness on the financing of French firms. In this respect, three factors are considered. The first one is about the presence of a family CEOs.The second deal with the presence of a family member and the third comes with transgenerational succession. Such an effect is highlighted by using a sample of 100 unlisted French family firms over the period 2003–2012. The results show that the involvement of the concept of “familiness” in family firms leads to a different financial structure from other firms. The ownership structure adopted by family CEOs and transgenerational succession improve debt. On the other hand, the presence of a family member on the board of directors does give significant results; the negative coefficients demonstrate reluctance regarding debt. A possible explanation for the paradox is that the capital structure of French family firms is specific.
</abstract>

Examining the Effects of Familiness on the Capital Structure: The Case of French Family Firm

AHEAD OF PRINT

Volume 32 (2023): Issue 46 (December 2023)

Volume 31 (2023): Issue 45 (June 2023)

Volume 30 (2022): Issue 44 (December 2022)

Volume 29 (2022): Issue 43 (June 2022)

Volume 28 (2021): Issue 42 (December 2021)

Volume 27 (2021): Issue 41 (June 2021)

Volume 26 (2020): Issue 40 (December 2020)

Volume 25 (2020): Issue 39 (June 2020)

Volume 24 (2019): Issue 38 (December 2019)

Volume 23 (2019): Issue 37 (June 2019)

Volume 22 (2018): Issue 36 (December 2018)

Volume 21 (2018): Issue 35 (June 2018)

Volume 20 (2017): Issue 34 (December 2017)

Volume 19 (2017): Issue 33 (June 2017)

Volume 18 (2016): Issue 32 (December 2016)

Volume 17 (2016): Issue 31 (June 2016)

Volume 16 (2015): Issue 30 (December 2015)

Volume 16 (2015): Issue 29 (June 2015)

Journal of Legal Studies

 Aims and scope of Journal of Legals Studies   The aim of Journal of Legal Studies is to publish quality articles and insightful research ideas in all fields of Law domain having a rigorous methodological aspects and soundness of research outcomes. The Editorial Board is oriented towards a comprehensive, extensive and more accurate original contribution in the Law domain with the final objective to promote a high standards of research outcomes in the light of the latest legal sciences agenda. The complex phenomenon and manifestation of the law in the context of globalization has led the Editorial Board to promote also aspects of transdisciplinary, interdisciplinary and multidisciplinary aspects also with some important domains as: economics, finance, IT, medicine or psychology. It is important to promote in the law sciences also the usage of statistical techniques which will lead to the increasing of the quality of the article are a more empirical structure of the research outcomes. The scope of the Journal is to promote a high degree of innovation in Law domain by providing articles which will have a high degree of impact and importance both for the doctrine and academics, and also for Law practicians with the understanding of modern research methods usage in the social sciences.   In 2001, within the Faculty of Legal Sciences of "Vasile Goldiş" Western University from Arad, a biannual legal journal, named "Studii Juridice" (Legas Studies) made its appearance, published at Cluj-Napoca, at the prestigious Cordial Lex Publishing House (ISSN. 1582-5442).   Today after a period absence of about seven years, the journal returns in force, continuing the scientific demarche began in 2001, under a new denomination - Journal of Legal Studies -, with a new format, under the guidance the Center of Studies and Research - European Dimensions of the Romanian Law (C.S.R.E.D.R.L.) within the Faculty of Legal Sciences of "Vasile Goldiş" Western University from Arad, with a new Editorial Board, a new Scientific Board and with prestigious national and international reviewers.   But we also thank all those whom supported and whom beared a hand to the comming-back of our journal, to the members of the Editorial Board, and especially to the prestigious members who accepted to be a part of Scientific Board of the Journal.   Journal of Legal Studies niche and specific contribution to the international legal literature.   The Journal of Legal Study niche regards the study of international law and comparative law.This is a very important issue tackled by the Editorial Board to connect the legal systems at theEuropean and international levels. The Editorial Board follows studies with international andEuropean law aspects and features for a more comprehensive enactment of the legal systemsworldwide. Moreover, the Journal of Legal Studies supports comparative aspects of law both onnational and international agendas. This is a very important aspect due to the need to makeintercountry comparisons of the legal systems. The contribution of the Journal of Legal Study tothe international literature is focused on providing insightful and interesting theoretical andempirical studies with a direct impact on academic, practical, and doctrinal issues of all lawarea.   Why subscribe and read    It brings quality research articles.   It gathers the work of national and international researchers.   It fulfills an insightfully theoretical and practical research in various law domains: civil law, criminal law, tax law, commercial law, international law, family law.      Why submit    Quality peer review process realized by intern and international reviewers.   International visibility of the Scientific Board.   The Editors provide fast route for the publication process and fully access to DeGruyter e-technology.      Rejection Rate    80%      Target group    experts, academics, and practitioners in European and international law      Archiving   Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.   Plagiarism Policy   The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 