Fiat Iustitia

8-28

Authors: LIVIU UNGUR

La création de l’institution du porte-parole et du bureau d’information et des relations publiques au sein des structures organisatrices des tribunaux et des parquets près de ceux-ci, ainsi que mon expérience en tant que juge responsable pour les rapports avec les médias de masse, constituent autant de prémisses de la présente étude. Nous allons montrer dans ce matériel que le rôle du porte-parole des institutions judiciaires ne doit pas être minimalisé, bien que, des fois, cette personne devienne une sorte de « vedette », tout étant la plus visible personne de l’institution. D’une autre côté, il est à noter que, compte tenu de la façon dont les instances de justice communiqueront par l’intermédiaire des magistrats porte-parole, de la qualité et du contenu des messages issus vers la société, dépendra le changement de la perception du public envers le système de justice et mènera à regagner la confiance en justice et finalement rangera l’acte de justice sur le piédestal qui l’impose une société ouverte et démocratique.

48-56

Authors: Anca Georoceanu

This article is focused on the analysis regarding the minimum tax – much debated and controversial - introduced with effect from May 1st 2009, according to which all taxpayers – except those expressly mentioned – whose tax on profits (determined by applying the 16% quotation taxable profit) is smaller than the sum of the minimum tax of total income, are obliged to pay the tax according to that sum. We especially criticised the way of establishing the matter subject to taxation and then that of dividing into corresponding instalments. A great fault of this system of minimum taxation is that the sums owed to the state budget are incorrectly or even abusively determined by the legislator, being inequitably devolved upon the taxpayers. As such, there can be observed a major discrepancy between the fiscal obligations of companies which actually are in similar situations. In this context, de lege ferenda, we suggest the full amendment of the scale of determining the minimum tax either by establishing a percentage (perhaps even a progressive percentage quota) to be applied on gross income, or by establishing a much larger number of income instalments so that companies that have an income in similar quantum can pay an equal tax, while maintaining the first instalment which somehow plays a double role, both stimulating and of sanction.

65-77

Authors: Nicolae Roș

In society, social assistance mediates between people in difficulty and public social services, mediation which operates under the recognition of the social potential in order to be in conformity with the law. The achievement of social assistance measures should consider the introduction of mechanisms to ensure equal opportunities for all members and administrative and institutional systems organized at central and local level.

15-19

Authors: Sidonia Culda

This article analyses the problem of property in environmental law from the point of view of obligations natural persons or legal entities have for the protection of the surrounding environment. Environmental policy shall set the strategies, methods and means used in actions that have environmental protection as their final aim. This type of policy may only be conceived in the general context of economic development, with mid-term and long term economic and social prognosis. In our legal system we have legal regulations on soil protection, forest funds and human settlements. There is a simple and natural correlation between economic activities, environmental protection and environmental law. We also consider that co-involvement is essential in environmental law for environmental protection and development. This should be based on the idea of owner, economic agent and producer.

36-46

Authors: Oana Anastasia Crăciun

This article aims to bring into attention the new things related to the draft of the new Penal Code, and also the analysis of pro and against opinions. Another aim of the article is to raise the awareness and draw the attention to the justice institutions and to the specialists in the social protection field, who directly work with the minors, on the importance of the improvement, change and creation of a system of justice and also of a reliable and individualized services system for them, which to really answer to the need of rehabilitation and social inclusion of the minors who have committed a criminal offence and criminally respond.

83-91

Authors: Nicolae Roș

The social protection is based on the principle of human solidarity, namely the solidarity of those who have no children with those who undertook to grow and educate future generations, the solidarity of those are healthy people with sick people, the solidarity of active persons with elderly, the solidarity of employed persons with unemployed persons. In all countries of the world, the state intervenes practically in social protection domain.