Juridical Tribune - Tribuna Juridica

9

Authors: Professor Mohamed EL GDAIHI

The present contribution is the result of research into the legal and fiscal arsenal in reference to the French and Moroccan law. The author wondered whether it considers only companies taken apart or could consider the groups likewise. While the legislator makes the tax options, as it does in the French case, he encourages groups to act in the interest of the group as fiscal integration; fiscal optimisation is done more or less in transparency. The result will be reversed when the group of companies has neither legal personality nor processes and arrangements to allow tax savings, the lease under management is a case in point. Ceases within the same group can certainly achieve tax savings, sometimes minimizing the amount of payments, sometimes increasing them. The tax administration and the judge does certainly the qualification of the acts the opportunty of the management act, the corporate interests of companies and groups does not take precedence over the rights of the public treasury.

10

Authors: Lecturer Ana-Maria LUPULESCU PhD

This approach proposes an analysis of the legal rules applicable to the simple company, especially emphasizing significant issues concerning its functioning. The utility of such an approach is obvious, at least given the fact that, according to the legislator's express option, the rules on the simple company constitute the common law in relation to companies, being applicable in the silence of the special law regulating other forms of companies. The main characteristic of the simple company is that this form of company has no legal personality. Therefore, the simple company contract produces juridical effects between associates, and even towards third parties, but it does not create a new legal person distinct from its members. This aspect implies significant particularities in relation to the rules that govern the functioning of the simple company, as emphasized below.

14

Authors: Lecturer Marieta SAFTA, PhD

Highlighting a number of shortcomings in the legislation on referendum, the present study proposes some solutions for their correction, using in this respect the experience and guidelines governing the matter in democratic states. Likewise, it underlines the advantages of putting together into an election code both the electoral law and the law on the organization and holding of a referendum.

34

Authors: Lecturer S.H., M. Hum. TAUFIQURRAHMAN, PhD

A reality that cannot be denied that the laws of Indonesia applicable today, especially regarding international trade transactions, are less conducive to the changes. This can be understood because the law that in fact is a legacy of the Dutch colonial government has not been changed at all, but the dynamics of the community continue to run endlessly. Changes in society increasingly run quickly along with the progress achieved in the field of Science and Technology, particularly Information and Communication. Such an objective conditions will in turn lead to new legal issues in the community, namely the absence of law and the emergence of the legal gap between what the law in book with what the law in action. The increasingly complex legal issues in related to be the establishment of an ASEAN Economic Community (AEC) of 2015. The theory used to analyze is the Jeremy Bentham’s Legislation Theory and the Theory of Legal Development from Mochtar Kusumaatmadja. While the research method applied is normative legal research methods with the statute, and conceptual approaches. The analysis shows that the convergence paradigm namely universalistic particularism is appropriate used in law reform in Indonesia. In addition, in order to provide a clear direction of Indonesian economic law reform efforts in the context of the establishment of 2015 AEC, it is necessary to establish the Indonesian Economic System in the national legislation.