In early November, world’s leaders gather in Sharm el-Sheikh (Egypt) for the 2022 United Nations Climate Change Conference or COP27 (the 27th Conference on that topic). In this respect, following [...]

Are we allowed to use a foundation or an association for business purposes? That is a question whose answer is very much relevant from a tax perspective. The starting point [...]

By the Decision issued on 7.09.1011, the Cluj Court of Appeal ordered the Bistrita Năsăud County Administration of Public Finances to pay in favor of the plaintiff the court costs [...]

Fraudulently reporting the insolvency of a company, forcing it into default, simulating the bankruptcy of a company and other similar methods widely used by administrators of companies with outstanding debts [...]

The internal regulation is essential for any subject of the employment relationship – both the employer and the employee, thus being a veritable internal law within a company. The collective [...]

In the ”life” of a company, the inevitable often happens and the shareholders decide to sell their shares; if we are to borrow Marin Preda’s vision, this is the equivalent [...]

Ambush marketing is considered to be the attempt to associate a brand with a major media event in order to benefit, in a parasitic way, from the latter’s visibility and [...]

Suspicious banking transactions, stock exchange operations, crypto activities, donations and loan contracts income, deposits to one’s own account – all these operations are now under the scrutiny of the tax [...]

We might be tempted to think that the cancellation of payment incidents is a legal fiction and we cannot achieve this ambition. Why? Because the payment incident is reported in [...]

Financial sanctions have been in the spotlight only since 2022, in the context of the armed conflict in Ukraine, when they actually became more visible for the great public. However, [...]