In principle, in Romania, according to current regulations, the director of a company can not address the court against the decision of the general meeting of shareholders through which he/she was revoked from his/her position, regardless of the reasons for the revocation. However, if the...

It's been a long time since markets transcended national borders, corporate law dealing at the beginning of this century with rather complex corporate structures that gradually replace its ordinary subjects, the companies. At the same time, the bases of civil liability for torts were put in a...

The purpose of this study is to analyse the main elements of novelty brought by the transposition of the Directive 2011/7/EU of the European Parliament and of the Council on combating late payment in commercial transactions in the Romanian national legislation by Law no. 72/2013 on the measures...

It often happens that the end of the contracts to be existing commercial relationships and a new contract has already intuitu personae character. But not always the case, that those who enter into legal commercial forcing consideration to the benefits and under commercial contracts, know the...

The articol presents the new Romanian legislation refering at a new legal institution about the delegate administrator. This institution is comparate with the legal institution about the special administrator, which was adopted in 2006 when appeared the Gouvernement Emergency Ordinance...

Cross-listing on a U.S. exchange does not bond foreign firms to follow the corporate governance rules of that exchange. Hand-collected data show that 80% of cross-listed firms opt out of at least one exchange governance rule, instead committing to observe the rules of their home country....

The present paper pretends to approach the concept of a group of companies in a tax field, paying special attention to the meanings given by the tax legislator in every of the main taxes. This way, the references to the concept of group of companies in the Corporate Income Tax are constant,...

Groups of companies are a current business reality characteristic, in which the company leading the group performs a unified management of the different legal entities, usually companies that form the group. The dialectic economic unity and legal plurality characterises the group and is the...