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asmenų baudžiamosios atsakomybės samprata ir taikymo problemos Lietuvoje" (Notion of criminal liability of legal entities and problems of application in Lithuania). Jurisprudencija 41 (33) (2003): 91-105. Tomko, Edwin J., and Peter K. Wahl. "Criminal Liability Concerns to the Environmental Professional - I Should Have Known Better" // UN agency reports. "Efforts to reduce industrial effect on environment "uneven" // Vaišvila, Alfonsas

Importance of Voluntary Environmental Programmes in Ensuring Compliance of Legal Entities with the Requirements of Environmental Law

Legal entities are among the most active participants of the social relations in modern society, but they also are becoming one of the main sources of environmental risks.

With the growing negative intervention of the economic activities of legal entities into environment, legal regulation of relations of economic activities to environment should not be oriented towards application of state enforcement mechanism solely. Compliance with the environmental law and prevention of its breaches can be ensured efficiently through implementing alternative environmental protection measures, having a preventive character and based on a voluntary basis.

However, a command and control mechanism, based on applying enforcement procedures to legal entities, which do not comply with the requirements of environmental law, still prevails in Lithuania. In this context, experience of other countries enables justified assuming that various environmental programmes, grounded on voluntary bases rather than on enforcement can be significantly more efficient for ensuring compliance of legal entities with the requirements of environmental regulations.

This article, through experience of the United States, analyses importance of voluntary environmental programmes in guaranteeing compliance of legal entities with the requirements of environmental law, and examines implementation of those programmes within the European Union and Lithuania.


GEV 500 represents the International Standard regulating the establishment of the taxable value of buildings belonging to legal entities. In order to establish the taxable value of buildings, legal entities must appeal either to authorized persons specialized in real estate valuation (EPI) or to a corporate member, in which case the assessment report for taxation purposes can be made by one or more evaluators with EPI specialization.Our study aims at theoretical substantiation and practical evaluation for the purpose of taxing of an office apartment through the market approach, using quantitative methods. To this end, the value of the asset was determined in an appropriate manner in full consonance for the purpose of valuation by applying the market comparison method, using the comparison criteria that are specified in the case of building assets in the price per square meter and the income method, which takes the shape of an assumed or hypothetical rent that is determined on the basis of the cost that would be borne by the landlord to rent an equivalent space. The available data, information and delimitations have allowed, on the one hand, selection of the appropriate methods and, on the other hand, formulation of the opinion on the value.

Practice).” Actual Issues of Civil and Business Law 5 (2010): 21–24. 14. Tomchyshen, Serhii. “Problematic Issues of Choosing the Means of Protection in the Case of Concluding a Contract Ultra Vires by a Body of a Legal Entity.” Actual Issues of Civil and Business Law 6 (2010): 9–13. 15. Tsikalo, Volodymyr. “A Corporate Partnership: The Concept, the Features, the Organizational-Legal Forms.” Law of Ukraine 6 (2006): 48–50. 16. Viandier, Alain. “Free Movement and Mobility of Companies.” European Business Law Review 9 (1998): 301–306. 17. Vinnyk, Oksana. Investment


This paper aims to analyse the accounting and fiscal regime of crowdfunding and the legal framework for such operations in Romania. Crowdfunding provides support to project developers by enabling them to access finance in a simple and inexpensive manner. Thus we refer to the following: current state of crowdfunding operations and existing legal background for conducting such operations in Romania as well as possible directions for its improvement. We will also highlight the accounting and fiscal issues encountered by both companies that hold online crowdfunding platforms and those benefiting from the sums collected through this financing method. This paper is based on case study research method. Considering the fact that in Romania the functioning of the crowdfunding platforms is not yet regulated, the information and views set out in this article are those of the authors.


Consumer protection has been included among the EU policies by the Maastricht Treaty and has become one of the EU dominant policies. A consumer is considered as a weaker party in the private legal relationships and therefore should be protected against a stronger contract party. However, the question “who is a consumer” arises very often. The judicature of the Court of Justice of the EU proves that the notion of consumer is still not clearly defined in the secondary law of the EU. The present paper brings the overview how the notion of consumer has developed in the EU secondary law and in the judicature of the Court of Justice of the EU and it points out actual issues related to the notion of consumer.


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 article examines the national security as a state of society and state in which fundamental rights and freedoms of man and citizen shall be protected. It examines the interdependence between security in the civil society and the guarantees for full realization of the rights, freedoms and legal interests of citizens. It specifies the question for social security of citizens and legal entities in: signing and realization of civil transactions; the regime of entries; the exercise of ownership and development of the substantive law relations; the relocation of trade companies from Bulgaria in other EU Member State and from another EU Member State in Bulgaria. This scientific study underlines the need for improvement of the regulation of civil transactions, in order to ensure the maximum social security of citizens and legal entities and forming of a favorable environment for their dynamic development.


Currently organizations have evolved with the development of global economy and transformed from national players into regional or international actors. Decision makers and governing functions have been put in the situation to identify new ways to support their strategy and sustain organizational management. One of the modalities to accomplish these objectives has been to implement a Business Process Model Approach inside the organizations. The document will detail and highlight the benefits for a legal entity once such an approach is put in practice