Atragerea răspunderii solidare a administratorului unei societăți comerciale fantomă. Inexistența infracțiunii de evaziune fiscală. Hotărâri judecătorești legale, dar greșit motivate. Dreptul/obligația instanței de control judiciar de a reformula con
Holding a shell company administrator criminally liable. Inexistence of the offence of tax fraud. Legal judicial judgements, but wrongly motivated. Right/obligation of the instance of judicial control to reformulate the considerations of a judgement

Summary/Abstract: The section contains a selection of the most important decisions from the Romanian Courts. The decisions are selected and commented by authors. The emphasis of this section resides in the ability of each author to comment upon a relevant case-law and to comment upon the legal issue brought by the court. The decisions are summarized and grouped by law subjects. The decisions present the situation in question, the procedures, the arguments brought by the parties and the pronounced solutions. Each decision contains a short commentary relating to the legal issue analyzed by the court.

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