Fiat Iustitia

1-5

Authors: Sorina Siserman

In the present paper we analyze the method and the limits within which law courts shall proceed when, during the settlement of a trial, the defendant claims that he suffers from a serious illness. We insist upon two separate situations. The first one aims at the situation when the defendant is under the unfolding of the trial, while the second one is subsequent to his final condemnation consisting of the penalty of deprivation of liberty.

19-30

Authors: Sidonia Culda

The theory of imprevision is a very good example of the way in which traditional civil law concepts are called upon to demonstrate their correspondence to a certain economic reality. Both its generating causes and its effects on contractual relationships plead for the theoretical and practical importance of this theory. Imprevision prevails as an efficient legal instrument in solving legal situations having contractual origins, determined by a drastic and unpredictable change of the economic circumstances at the moment of executing the contract as compared to the date of its conclusion by the contracting parties. As for its domain of application, imprevision occurs in contracts with pecuniary obligations. The conditions of imprevision are the following: the obligation becomes excessively onerous as a result of a change in contractual circumstances, the moment of the changes in circumstances must be ulterior to the conclusion of the contract, the unpredictability of the change of circumstances at the moment of concluding the contract, the risk determined by a situation of imprevision shall not be within the category of risks that the debtor has undertaken at the moment of concluding the contract or that arise from the nature of the contract. This article analyses the problem of imprevision comparatively: in Romanian law, BGB and the project of the future European Private Code. The latter one may represent a starting point for both doctrine and jurisprudence in reconsidering the relationship between the principle of the mandatory force of contracts and imprevision. Finally, we will analyse the similarities and differences between administrative imprevision and imprevision in civil contracts.

39-63

Authors: Anca Georoceanu

L’impôt sur le profit, réglementé en Roumanie par une succession d’actes normatifs, constitue une grande partie de la charge fiscale que la société doit supporter. Cet impôt est apparu plus tard que l’impôt sur les revenus des personnes physiques dans la majorité des États. Cet article aborde la réglementation de l’impôt sur le profit dans la période post-communiste, depuis le commencement du processus de transformation des entreprises d’État en entreprises commerciales et régies autonomes. Analysé à la lumière de nombreuses modifications législatives, l’impôt sur le profit est une charge fiscale importante qui concerne les bénéfices réalisés par une grande catégorie de contribuables.

82-87

Authors: Corina Buzdugan

The subjective civil rights can be exercised only if they abide the law. It goes without saying that the acknowledgement of any subjective civil rights is not enough, it has to be followed by the full protection and effectiveness of these rights. Exercising the subjective civil rights means achieving satisfaction for the parts involved under their own law.