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The Romanian Local Administration from the Little Union to the First World War (1859-1918)

Author(s): Gabriel Asandului / Language(s): English Issue: 1-4/2022

The present study aims to present and analyze the normative acts that led to the reorganization and modernization of the local administration in the period between the reign of Alexandru Ioan Cuza and the outbreak of the First World War. The Law for Urban and Rural Communes and the Law on the Establishment of County Councils were the normative acts that regulated the proper functioning of the administration in the territory for almost half a century. The changes they were brought were not substantial and did not affect their essence, thus their spirit remained in force until the interwar period, specifically until the adoption of the 1925 Law for Administrative Unification.

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Noutăţi în materia controlului ex ante al achiziţiilor publice potrivit O.U.G. nr. 98/2017: avizul conform al ANAP şi acţiunea în constatarea nulităţii absolute a contractului de achiziţie publică

Author(s): Emilia Lucia Cătană / Language(s): Romanian Issue: 01/2018

In this study, we aim to analyse the capacity of the National Agency for Public Procurement (ANAP) to issue assent in exercising its ex ante control function in the process of assigning public procurement contracts and of promoting action in establishing the invalidity of a public procurement contract as per E.G.O. 98/2017. Thus, according to the provisions of this regulation, the main forms of materialising the activity of ANAP in exercising ex ante control are assent and action for establishing the invalidity of a public procurement contract.

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Sesiunea anuală de comunicări ştiinţifice a Institutului de Ştiinţe Administrative ,,Paul Negulescu” Valenţe contemporane ale raportului dintre administraţie, justiţie şi politică, Sibiu, 25-26 mai 2018

Author(s): Verginia Vedinas / Language(s): Romanian Issue: 02/2018

Luna mai, a lui „florar”, este cea în care membrii Institutului de Ştiinţe Administrative „Paul Negulescu” îşi dau întâlnire la Sibiu, pentru conferinţa anuală a Institutului. Cu scopul de a supune dezbaterii probleme interesante pentru dreptul public, în general, şi dreptul administrativ, în special, pentru viaţa publică din România, astfel cum este ea reflectată în teorie şi practică.

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Contribuţia prin fonduri publice şi posibilitatea dării în administrare către asociaţiile de dezvoltare intercomunitară a bunurilor proprietate publică

Author(s): Vlad-Cristian Soare / Language(s): Romanian Issue: 03/2018

Law No. 286/2006 for amending and completing the Law of Local Public Administration no. 215/2001, regulated the intercommunity development associations, which are cooperation structures that aim to jointly develop projects of regional interest. In the following article, we intend to analyze the possibility of contributing with public funds to the establishment of such associations. Moreover, we had analyze the possibility for public authorities to give assets to the intercommunity development associations.

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Unele aspecte derivând din regimul juridic al incompatibilităţilor şi conflictelor de interese reglementate în Codul administrativ al României

Author(s): Ioan Santai / Language(s): Romanian Issue: 03/2018

The New Administrative Code of Romania, regulating among others the institution of the local elected representatives, necessarily addresses the incompatibilities and the conflicts of interest of the representatives of the local communities, that determine the collision of their personal interests with the general ones of that particular community. The Law establishes the cases of incompatibility and defines conditions of the conflict of interest, determining also the correlative juridical liability arising from them, and also the ones related to the activities (acts) undertaken, considered illicit or without legal support.

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Reflecţii privind codificarea dreptului administrativ şi viitorul acesteia în condiţiile globalizării

Author(s): Ioan Alexandru / Language(s): Romanian Issue: Supliment/2018

The Romanian society, the state and law, the administration and the justice are faced with the essential challenges of the contemporary world, to which they will have to answer. Among these, the inevitable globalization has already triggered a series of political, economic, administrative and legal processes. How could national administrative law go beyond to the global administrative law? Is there necessary an administrative or administrative code yet? Or are we expecting a global administrative code? The question that seems to be legitimate to me is what this expression, "administrative law", can represent, outside of national law, because global administrative law often remains a fragmented reality without a genuine unity. The administrative law is the main tool for achieving political will, and then natural questions are: the global administrative law is the instrument of what political will? Is it absolutely necessary, then, a world political power? A world public right? A world government? Do the national countries disappear? Does the diversity and beauty of the world disappear? The ethnic disparities and variety of customs are disappearing. So, what do we want to build?

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Aspecte controversate în litigiile de dreptul urbanismului

Author(s): Anca Stroiu / Language(s): Romanian Issue: Supliment/2018

The lack of tailored legislation in the field of town planning law generated different doctrinal interpretations and divergent judicial practice. The most controversial issues of law in these disputes were commonly related to the following aspects: the legal nature of the town planning certificate; the compatibility of the injunction regulated by art. 996 of the Civil Procedural Code with the administrative law procedure regarding the claims for the suspension of construction work commenced on the basis of a building permit; the interpretation of the notion of the „date of acknowledgement” of the building permit and the admissibility of claims having as object the establishment of the ownership right through immovable accession for constructions erected without a building permit. However, the interpretation of the administrative law doctrine and the jurisprudence of the courts of law cannot substitute the absence of a town planning code, meant to equalize the legislation issued in the field of town planning, to regulate special procedures addressed exclusively to litigations related to administrative deeds issued in the field of town planning and to respond to current investment projects and town planning needs. Apparently, the first steps in this direction were made in March this year, through the elaboration of a project for the adoption of the preliminary theses of the Territorial Planning, Urbanism and Construction Code which has already been subject to public debate. The fulfilment of the commitments to reform the legislation on territorial administration, town planning, construction quality as well as the elaboration of a town planning code, as assumed on the basis of the Integrated Plan for the simplification of administrative procedures applicable to citizens approved by the National Coordination Committee for the implementation of the strategy for strengthening the public administration 2014-2020, must be achieved as soon as possible.

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Aspecte teoretice şi practice privind contractul de delegare a gestiunii

Author(s): Maria Ureche / Language(s): Romanian Issue: Supliment/2018

The treatment of the public water supply and sewerage service, namely the management delegation contract for this service, was imposed by the novelty and the effects that the emergence and implementation of this type of contract has brought to the evolution of water supply services and sewerage system over the last decade. It is important to underline the importance of adopting and using an administrative contract to the extent of delegating the management of public utilities as it is built on the principle of social solidarity, and this is also one of the principles underpinning the construction and functioning of the European Union. The primary purpose of this principle lies in limiting and removing development gaps between geographic areas and uniformizing, as far as possible, the socio-economic and legal conditions for citizens in these regions.

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Norme de conduită şi etică specifice funcţiei publice generale – prezent şi perspective în Codul administrativ

Author(s): Daniela Paraschiva Pavel / Language(s): Romanian Issue: Supliment/2018

The paper aims to highlight the main legislative issues regarding the conduct and ethics that are currently applied to the general public function, compared to the changes that will be done after the adoption of the law on the Administrative Code.

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Implicaţiile medierii în procedura fiscală

Author(s): Bogdan Florea / Language(s): Romanian Issue: 01/2019

The number of tax disputes increased lately as a result of the frequent taxpayers’ interaction with the tax authorities. Mediation in tax disputes may reduce costs in matters involving rights that parties may dispose of. Finding alternative methods of dispute resolution to prevent or defuse a tax dispute and also to collect the debts, should be a priority to tax authorities in opposition to taking the matters to court. Mediation may be the answer to this goal and could also represent a saving of public money. Tax authorities should seek an amicable agreement with bona fide taxpayers who have become unable to pay their tax obligations. A mediation agreement could mean no rate of interest and no judicial costs with a lawsuit for tax authorities and no lawsuit costs of stamp duties, lawyers’ and experts’ fees for the taxpayer. Using the mediation procedure, the tax authorities could agree that the sums of money illegally paid by the taxpayer, could compensate for other duties that belong to the taxpayer or could be given back to the taxpayer by installment. The amounts from the budget that must be paid to a person, including those resulting from legal contractual relationships may be paid if they are established by enforceable titles. To obtain enforceable title character, mediation agreement on the disputed amounts, may be subject to approval of the court in accordance with Art. 59 para. (2) of Law no. 192/2006 concerning mediation and the mediator profession, amended and supplemented. Initiating and using mediation by tax authorities may be a proof for taxpayers that public authorities are open in finding alternative solutions to judicial system in crisis situations. Law no. 192/2006 concerning mediation and the mediator profession could be supplemented with provisions regulating the procedure in cases of tax disputes, similar with the procedure established for mediation in criminal cases.

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Controlor şi îndrumător. Consideraţii privind reglementarea atribuţiilor prefectului în Codul administrativ

Author(s): Dan Constantin Mâţă / Language(s): Romanian Issue: 03/2019

The prefect is a regulated administrative authority, based on the French model, ever since/from the beginning of the modern public administration setting up. Its duties have fluctuated according to the constitutional regime and the level of decentralization in the organization of the public administration. The constant element in this evolutionary process is the role of the prefect as representative of the Government at local level. Currently, the prefect's status and duties are regulated in the Administrative Code, along with the prefect's institution and the decentralized public services. Unlike the previous regulation, the Administrative Code achieves a better systematization by identifying five main categories of duties. Each of these categories is subsequently developed by listing, in a separate chapter, the concrete ways by which it can be achieved. The main elements of novelty of the regulation can be noticed in case of the duties regarding the verification of the legality of the acts of the local public administration authorities and, in particular, of the duties of guidance. The article contains a brief presentation of the evolution of regulation of the prefect's duties and analyses the novelty elements arising from the current regulation. At the same time, the controversial aspects were highlighted and the resizing of the administrative guardianship by including it in the Administrative Code was proposed.

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Cooperarea administrativă în domeniul fiscal. Implicaţiile realizării schimbului de informaţii şi a altor forme de cooperare administrativă dintre România şi statele membre ale Uniunii Europene

Author(s): Valentina Gherasim-Proca / Language(s): Romanian Issue: 03/2019

Administrative cooperation between Romania and the Member States of the European Union in the field of taxation entails, with regard to the mandatory automatic exchange of information, certain responsibilities at the level of local public administration as well. The national legislative framework demands from the local tax authorities to collect and provide the central tax body with data and information relating to immovable property located in their territorial jurisdiction and which are held in property by residents of other member States of the European Union. This article outlines some significant elements regarding the activities necessary to the automatic exchange of information in the case of real estate, the standardized procedures and forms facilitating the movement of information.

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Natura juridică, trăsăturile şi regimul juridic al Protocoalelor de cooperare dintre SRI şi PICCJ

Author(s): Andrei-Nicolae Popa / Language(s): Romanian Issue: 03/2019

In this paper we aim to demonstrate that the protocols of cooperation between the Romanian Intelligence Service (SRI) and the Prosecutor’s Office attached to the High Court of Cassation and Justice (PICCJ) are tools meant to unify administrative procedures/operations pertaining to legal duties of public authorities, are based on laws and administrative acts of a normative nature, enjoying the presumption of constitutionality and legality. In this regard, we will analyze their legal nature, features and legal regime.

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Responsabilitatea în executarea prerogativelor de putere publică – analiză comparativă între răspunderea funcţionarului public și răspunderea administrativă

Author(s): Victor Alistar / Language(s): Romanian Issue: 04/2019

The most frequent situations of employing administrative-disciplinary liability can be seen in situations where civil servants do not fulfil the obligations arising from their civil servants’ status, in which they were invested through administrative documentation. The Administrative Code was adopted to fill in the legislative gaps regarding the administrative liability, as well as the deficiencies of the regulation regarding disciplinary sanctions applicable to civil servants.

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Legalitatea și calitatea reglementării în sistemul juridic românesc

Author(s): Gabriela Varia,Elena Constantin / Language(s): Romanian Issue: 04/2019

The paper presents some of the main contributions of the Romanian doctrine to the study of the supremacy of the Constitution and the principle of legality, and considers the quality of regulation as a dimension of legality, also underlining the major role that international organizations have in determining the dimensions of the principle of legality. Although the first two parts of our research are mainly theoretical, the last part of the paper offers examples from the practice of regulation, gathered during last years, the conclusions indicating the importance of the relation between regulation drafting technique and the principle of legality.

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Răspunderea în Codul administrativ. Responsabilitatea ministerială – piesa lipsă din puzzle-ul Codului administrativ

Author(s): Flavia Ghencea / Language(s): Romanian Issue: 04/2019

The adoption of the Administrative Code was considered, at least by the persons involved in the administrative phenomenon, as the “event of the year 2019”. As it has become effective after a long period full of obstacles, in a different form from the initial draft, the code represents a great advance towards what is deemed as a great advantage by the codification: consistency, stability and unitary enforcement of the legal rules. This present study aims at, on the one hand, the examination of an institution which represents a novelty in the Romanian normative framework, the administrative responsibility, as a form of responsibility specific to the administrative law and, on the other hand, a brief analysis of a form of responsibility missing from the content of the Code – the ministerial responsibility.

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A Novel Digital Service Taxation & Sustainability Legal Framework Utilizing Artificial Intelligence Analysis of Subsea Cable Data Transmissions

Author(s): Klemens Katterbauer / Language(s): English Issue: 1/2022

The digital economy has led to massive changes in the economy and international trading, where user data have become the cornerstone of new business models. Digital services have become transformational and led to significant revenue generation for these corporations. However, there is a growing perception amongst individuals and governments that these digital services are not taxed fairly, given the ability of companies to shift profits between different countries. Digital service taxes have recently become very attractive and implemented in a variety of countries, but significant challenges remain. Artificial intelligence has become an attractive way of determining patterns across data and has been increasingly utilized in legal environments. I will outline a new legal framework for the integration of artificial intelligence for the determination of digital service taxes and outline the integration of subsea cable communication data into the framework. Furthermore, I will address the legal environmental challenges, specifically related to the South China Sea, and how cost associated with can be incorporated into the digital service tax environment.

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Anatocism in the Czech Tax Law

Author(s): Michael Feldek / Language(s): English Issue: 1/2022

The paper examines legal disputes regarding the possibility of taking interest of interest (anatocism) payed by the tax administrators in the Czech legal order. The aim of this paper is to assess the outcome of the above-mentioned disputes and to determine whether the current legislation still allows taking interest on interest in tax law. Author draws conclusions mainly from case law of the Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.

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Znaczenie informacji i komunikacji w kontroli zarządczej

Author(s): Mateusz Turko / Language(s): Polish Issue: 1/2022

This article deals with the importance of information and communication in the implementation of management control, which belongs to the group of management control standards. Within this group, three standards are distinguished: current information, internal communication and external communication. Information and communication are the basic components of management control affecting other standards and are indispensable elements in the implementation of tasks of public finance sector units.

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Critical Remarks On the Implementation of the Anti-Tax Avoidance Directive in The Bulgarian Legislation

Author(s): Stoycho Dulevski / Language(s): English Issue: 2/2022

The aim of the current paper is to outline some challenges regarding the implementation of the Anti-Tax Avoidance Directive (ATAD) in the Bulgarian legislation. For this purpose, specific aspects of the ATAD’s legal nature will also be examined in general. In this regard, the main applied methods used are the historical, the comparative and the logical. The author would like to draw attention to the relationship between the secondary European (EU) tax law and the relevant domestic provisions as key factors for the national tax policy regarding the tax avoidance from direct taxes’ perspective. The summary of the findings will help to estimate the efficiency of the new rules and the necessary steps for their further improvement. It will also outline the future trends on this issue.

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