Regarding the evidence means which can be administered in the fiscal procedure, according to the disposition of the art. 49 from Fiscal procedure Code, for determining the real fiscal situation, the fiscal body, in the conditions of the law, uses evidence means, being able to: request...

The Czech Republic became a member of The European Union on 14th May 2004. For that reason there have been significant changes of activities, tasks and organisation of the Customs Administration of The Czech Republic. Simultaneously there have been same changes in Tax Administration because the...

The bilateral report law-firm, involving mutual influence is confirmed in the field of social relations both internally and within established systems instituted at a regional and international level. Law in general is experiencing a strong and complex development, the area of intermingling...

With the entrance into force of the Treaty of Lisbon, at 1st December 2009, the criminal law has passed from the exclusively national sphere of the Member States under the patronage of the European Union. According to the Treaty, the European Parliament and the Council now have the possibility...

International law restricts a state’s use of a state of emergency to deprive its population of certain basic human rights. This article explores the application of these restrictions to a non-state actor -the United Nations - when it assumes the same functions of a state while administering...

The consular activity as an important component of the states activity develops according to the stipulations of the Vienna Convention regarding the consular relations in 1963, of the European Convention regarding the consular functions adopted in 1967 by the European Council, of the bilateral...

The Lisbon Treaty that became valid on December, 1st 2009, represents a basic juridical document for the future of the European Union. By means of it, it is continued the reform process of the European construction started by the Amsterdam and Nice Treaty, it is accomplished the crossing of the...

The Lisbon Treaty, which entered into force on December 1, 2009, brings a series of news regarding the procedure of appointing judges to the Court, the organization and functioning of the institution, powers and procedure. Also the above name, as of legal authority of communities is replaced...

World Trade Organization – one of the most important international economical organizations, based on the principles of the General Agreement for Tariffs and Trade (GATT) – represents the international institutional frame of the multilateral trade system fulfilled when finishing the Uruguay...

The notion of 'direct effect' is taken from American jurisprudence and that of the International Court of Justice, it means that a rule adopted in different legal system than the states - ie that of international law - not only creates rights and obligations for Member but also for private...