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REPORT ON TEACHING AND RESEARCH ACTIVITY OF THE INSTITUTE FOR AUSTRIAN AND INTERNATIONAL TAX LAW OF VIENNA UNIVERSITY OF ECONOMICS NOVEMBER 2013 - JANUARY 2014

Author(s): Ioan Lazăr / Language(s): English Issue: 02/2013

The Institute for Austrian and International Tax Law within Vienna University of Economics, managed by the famous professor PhD., h.c. Michael Lang, is among the largest research institutions in the world in the matter of tax law. The teaching and research activities of the institute focus on topics related to the field of study of international, European and Austrian taxation. The institute history dates back to 1968, which was founded by the former tax inspector Anton Lager, the first professor of financial law at Vienna University of Economics. The reputation of the institute has strengthened over time, it is now member of the EUCOTAX organization - European Universities Cooperating on Taxes, along with 12 other universities in Europe and the United States of America. The institute provides the appropriate framework for conducting a variety of educational activities, organizing various courses for students, workshops with international participation, moot competitions, various seminars, a master's program on international tax law, and various doctoral study programs. The interested students and the researchers are also interested in the opportunity to apply for one of the international mobility programs and research fellowships funded by the European Commission and famous renowned transnational and Austrian companies such as Siemens, OMV, Raiffeisen, TPA Horvath, etc.

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THE OFFENSE OF HOMICIDE BY REQUEST OF THE VICTIM INTRODUCED BY THE NEW ROMANIAN CRIMINAL CODE

Author(s): Nasty Marian Vlădoiu / Language(s): English Issue: 02/2013

Euthanasia is a murder committed under an impulse of mercy in order to end physical torments of a person suffering from an incurable disease, and whose death is, therefore, inevitable. However, there are differences between passive euthanasia and active euthanasia. The first is the withholding life-prolonging measures and resources when death is otherwise inevitable, while the second is the direct causing - death act of the incurable patient, with his consent, in order to avoid further suffering. Does one have a right to take one's life? The right to have one's life terminated at will is subject to social, ethical, and legal strictures. In some countries it is legal and also, socially acceptable to have one's life terminated given a sufficient deterioration in the quality of life and the imminence of death. In this article, the author examines the provisions of the new Criminal Code relating to the incrimination of murdering on victim’s request in terms of legality, ethics and morality.

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THE EUROPEAN PUBLIC PROSECUTOR’S OFFICE – NECESSARY INSTRUMENT OR POLITICAL COMPROMISE?

Author(s): Norel Neagu / Language(s): English Issue: 02/2013

The legislation in the field of criminal law has evolved significantly in the last ten years in the European Union. This article deals with a new institution, intended to provide new tools for changing traditional judicial cooperation in criminal matters into a framework for united and coordinated proceedings in a criminal law trial throughout the entire EU territory: the European Public Prosecutor’s Office. Besides general observations related to the historical development of this idea and a brief examination of the EPPO regulation proposal, the article focuses on the scope of the competence of EPPO: whether it should deal with fraud affecting the financial interests of the EU, or/and with serious crimes with transnational dimensions. The article concludes that establishing the EPPO according to the lines of the proposal, even if necessary, responds mainly to political compromise rather than real needs of the EU citizens.

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SCIENTIFIC LIFE (THE 1ST SEMESTER, 2014)

Author(s): Ovidiu Predescu,Andrei Duţu / Language(s): English Issue: 01/2014

On July 5, 2013, the Union of Jurists of Romania (hereinafter UJR) and the Ministry of Justice organized a symposium on “The role of the judiciary in the powers of the State system”. The event was occasioned by the celebration of Justice Day and was held at the UJR headquarters. The meeting was attended by magistrates, lawyers, notaries public, legal advisers, bailiffs and personalities of the public and judicial life. The event was attended by Mr. Victor Ponta, Prime Minister of Romania. Dr. Livia Doina Stanciu, President of the High Court of Cassation and Justice, Ms. Oana Schmidt-Hăineală, president of the Superior Council of Magistracy, Mr. Tiberiu-Mihail Niţu, the Romanian Prosecutor-General, Dr. Laura Codruţa Kövesi, Chief Prosecutor of the National Anticorruption Directorate, university professors Ioan Muraru and Nicolae Popa, the former President of the Constitutional Court were also present.

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CRITERIA APPLIED IN DELIMITING PRACTICE OF DOMINANT POSITION ABUSE

Author(s): Ovidiu Horia Maican / Language(s): English Issue: 01/2014

Some undertakings enjoy such a strong position in a particular market and their actions may result in the elimination of competition. This is why art. 82 (formerly 86) EC seeks to deal with such strong undertakings by prohibiting activities which could be regarded as an abuse of the undertaking’s dominant position in a particular market. In order to see if we are speaking about dominant position, we must see the presence of all criteria (the relationship between the abuse and the dominant position, relevant geographic market, relevant product market). After the Treaty of Lisbon, the art. 82 EC is art. 102 TFEU. Even in such a situation, it didn’t change too much in substance, like other provisions of the Treaty of Lisbon.

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COPYRIGHT AND DESIGN PROTECTION FOR UGLY THINGS UNDER THE ROMANIAN LAW WITHIN THE EUROPEAN UNION FRAMEWORK

Author(s): Nicoleta Rodica Dominte / Language(s): English Issue: 01/2014

The Berne Convention from 1886 and the Romanian copyright law do not use the word ugly as an impediment for copyright protection. We analyze the validity criteria, especially originality, in order to discover if an ugly literary, artistic or scientific work can be protected by law. Could ugliness have an influence on the concept of originality in terms of imposing a series of restrictions? Designs or works of applied art represent ornamental elements which are framed as beautiful. If these are ugly, will novelty and individual character be fulfilled? The answer lies in the law articles and in their interpretation. We will study the questions mentioned above through a comparative analysis of Romanian legislation, international conventions and European Union directives regarding copyright and designs, in order to discover if ugly things may be protected as Intellectual property law objects.

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CONFERENCE “DEVELOPING A TAX ENVIRONMENT FOR GROWTH AND COMPETITIVENESS”

Author(s): Ioan Lazăr / Language(s): English Issue: 01/2013

The Institute of Austrian and International Tax Law (Vienna University of Economics and Business) led by the well-known tax law professor Prof. Dr. Dr. h.c. Michael Lang is among the largest research institutions in the world in the field of the Tax Law. The teaching and research activities of the institute focus on topics related to the field of study of international, European and Austrian tax law. The history of the Institute dates back to 1968, when it was founded by the former tax inspector Anton Lager, the first professor of Financial Law of the University of Economics and Business from Vienna. The reputation of the institute has consolidated over time and it is now a member of the EUCOTAX – European Universities Cooperating on Taxes, alongside 12 other universities from Europe and the United States.

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REPORT ON THE TEACHING AND RESEARCH ACTIVITY OF THE INSTITUTE OF AUSTRIAN AND INTERNATIONAL TAX LAW – VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS JULY - OCTOBER 2013

Author(s): Ioan Lazăr / Language(s): English Issue: 01/2013

The Institute of Austrian and International Tax Law (Vienna University of Economics and Business) led by the well-known tax law professor Prof. Dr. Dr. h.c. Michael Lang is among the largest research institutions in the world in the field of the Tax Law. The teaching and research activities of the institute focus on topics related to the field of study of international, European and Austrian tax law. The history of the Institute dates back to 1968, when it was founded by the former tax inspector Anton Lager, the first professor of Financial Law of the University of Economics and Business from Vienna. The reputation of the institute has consolidated over time and it is now a member of the EUCOTAX – European Universities Cooperating on Taxes, alongside 12 other universities from Europe and the United States. The Institute of Austrian and International Tax Law provides the right framework for conducting a large variety of educational activities (various courses for students, workshops with international participation, moot competitions and seminars, a Master Degree Program in the field of International Tax Law and various doctoral programs). Interested students and researchers can also apply for one of the international mobility programs and fellowships funded by the European Commission and famous transnational and Austrian companies, like Siemens, OMV, Raiffeisen, TPA Horvath etc.

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SCIENTIFIC LIFE JANUARY 2015 – JUNE 2015

Author(s): Author Not Specified / Language(s): English Issue: 01/2015

On February 10th, 2015, the Legal Research Institute “Acad. Andrei Rădulescu” of the Romanian Academy, in collaboration with the Union of Jurists of Romania, has commemorated prof. Constatin Bosianu (1815 -1882), founding personality of the Romanian legal culture, high legal education and science of law. Held in the Aula of the Academy, the event gathered high representatives of all legal professions and fields of law, including academics, law enforcement and public authorities. As a scope of research and action of C. Bosianu extends from the practice of law, as attorney, to law professor and creator of law – being one of the main authors of the Romanian Civil code of 1864 – he is considered to be, along with other prominent individuals of his generation, one of the founders of the modern Romanian state.

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STATE SUCCESSION TO INTERNATIONAL INTERGOVERNMENTAL ORGANIZATIONS UNDER THE INTERNATIONAL PUBLIC LAW

Author(s): Nasty Marian Vlădoiu / Language(s): English Issue: 01/2015

Under the international public law there are three aspects of state succession namely, state succession in respect of treaties, succession in respect of matters other than treaties and successions in respect of membership of international organizations. In this scientific approach we aim to address the topic of state succession to international organization, which unlike the other two aspects of state succession has been neglected although it is a matter of great interest considering the current situation where the power of international organizations in the world becomes increasingly bigger.

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THE EUROPEAN ARREST WARRANT REFLECTED IN THE JURISPRUDENCE OF THE CONSTITUTIONAL COURT OF ROMANIA

Author(s): Bogdan Micu / Language(s): English Issue: 01/2015

A member state of the European Union since 2007, Romania is bound to implement in its in domestic legislation many of the provisions of the Acquis Communautaire, including those of the Framework-Decision no. 2002/584/JHA of the Council of the European Union, dated June 13, 2002 on the European arrest warrant and the surrender procedures between Member States. This is a tool for judicial cooperation in criminal matters which enables the Members States to provide assistance to one another in a rapid manner based on the principle of mutual trust, which should apply within the European Union. As it is normal in a democratic state, the national provisions covered by exceptions for non-compliance with the Constitution invoked before the Constitutional Court of Romania, but they have always passed the test of compliance with the Fundamental Law.

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ROMANIA’S PROGRESS IN THE CONVERGENCE PROCESS

Author(s): Adrian-Milutin Truichici,Luiza Neagu / Language(s): English Issue: 01/2015

The paper presents the progress made by Romania in the process of convergence in view of the Treaty on the Functioning of the European Union.

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RIGHT TO A PROPER CLIMATE IN THE SYSTEM OF THE RIGHT TO AN ENVIRONMENT AND THE EQUATION OF FUNDAMENTAL HUMAN RIGHTS

Author(s): Mircea Duţu / Language(s): English Issue: 02/2014

The affirmation of the process of climate change and their irreversible consequences generates dangers and major negative outcomes to the exercise of the fundamental human rights. Human civilization is tightly linked to climate stability, conclusion confirmed by the reality that the last 10.000-12.000, relatively balanced from a climate point of view, have favored its development. At the same time, the perspective of global warming leading to a change in the climate system and the passage to a new stage creates the menace of the extinction of man, as species among species. Such a fact generates the need to self-limitation of human action (mainly the emission of greenhouse gas) and human self-defense, by the recognition of a new fundamental human right: the right to a proper climate, having two components: the right to climate stability, and the right to reasonable adaptation to climate changes. It belongs to the system of the right to environment (next to the right to water, to clean air etc.) and, being based on the principle of precaution; it affirms itself autonomously and innovatively in the equation of the institution of human rights. The existing legal premises (mainly the Framework Convention on Climate Change of 1992 and the documents adopted in its enforcement) need to be developed, including the recognition and adaptation of such a right. The long awaited Paris Agreement, scheduled for December 2015, can play a major role in this regard.

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EVOLUTIONS IN THE FIELD OF UNFAIR COMPETITION

Author(s): Ovidiu Horia Maican / Language(s): English Issue: 02/2014

The rules governing competition have a rather recent character. The conventional approach (especially the on of the liberal school of the 19th century) shows the fact that any public intervention within the mechanism o f the market triggers almost automatically a negative economic effect. Simultaneously it has been accredited the idea that the total freedom of action of the market forces can lead to the formation of powerful monopolies, over which the competition has no more influence. The pioneers in the legislative regulation of the competition were the United States of America, through the law titled the Sherman Act in 1890. The purpose of the Sherman Act was to prevent the formation of cartels and monopolies.

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THE INOBSERVANCE OF THE SPECIAL CONDITIONS AFFINED TO THE BALLOT BOX IN THE NEW PENAL CODE

Author(s): Teodor Manea / Language(s): English Issue: 02/2014

The infraction of inobservance of the special conditions affined to the ballot box is staturory in the effective electoral laws as well as in the New Penal Code. Next to vote malversation, electronic vote malversation, the invasion of voting secrecy, document forgery and electoral inventory forgery, it is part of the issues meant to protect the voting process. Proper regulation is needed, especially considering that quite frequently election outcomes are close, while there is also to be considered the tremendous pressure from both political forces and public sphere alike. The trust as regards to the content of the ballot box must not be questionable. The proper regulation of this infraction can serve as a buffer against the perpetration of linked infractions of a penal nature. After a comparative analysis of the actual regulation and the future one, we believe that the adjusted and regular text of the New Penal Code is welcomed and it should be assumed by the legislator also in its present legal norms, in the context in which the 286/2009 law is deferred.

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CURRENT VAT POLICY REGARDING THE SALE OF IMMOVABLE PROPERTY BY INDIVIDUALS

Author(s): Adrian-Milutin Truichici,Luiza Neagu / Language(s): English Issue: 02/2015

From a tax law perspective, operations have a continuing feature when they can not be considered occasional operations. However, given the complexity of real estate transactions, it should be carefully considered the context in order to determine with certainty whether or not the operation is occasional.

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THE SECOND AIDP WORLD CONFERENCE – BUCHAREST, 18-20 MAY 2016

Author(s): Author Not Specified / Language(s): English Issue: 01/2016

Between May 18-20, 2016, Bucharest (Romania) has hosted the Second World Conference of the International Association of Criminal Law (IACL), having as main topic “The Protection of the Environment through Criminal Law”. Held in collaboration with the Institute for Legal Research of the Romanian Academy (ICJ), the Ecological University of Bucharest, and the Romanian Association of Penal Sciences, the World Conference offered the possibility of a global debate on an issue of maximum importance and actuality.

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ASPECTS ON THE CONTRIBUTION OF JUDGMENTS PASSED BY THE EUROPEAN COURT OF HUMAN RIGHTS TO THE INTERPRETATION AND DEVELOPMENT OF ROMANIAN LAW

Author(s): Ioan Chelaru / Language(s): English Issue: 01/2016

The provisions of the European Convention of Human Rights are an integral part of the Romanian legal system, and the Convention itself with its annexed Protocols may be considered without hesitation as sources of law, because it is undeniable that they are part of Romanian law. This article analyzes the issues regarding the applicability of the judgments passed by the European Court of Human Rights to domestic law and whether they are or not a source in shaping the Romanian legislation, based on two situations. The first regards judgments directly concerning the Romanian State in a trial judged before the Court and where the judgment passed by the Court must be enforced under art. 46 of the European Convention on Human Rights and the second of cases concerning other countries, where such judgments serve in one way or another to settle certain legal issues faced by the Romanian State. The article focuses also on the influence of the European Court of Human Rights judgments in the construction of the new Civil and Criminal Codes.

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ENVIRONMENTAL CRIME IN THE EU: IS THERE A NEED FOR FURTHER HARMONISATION OR FOR NEW ENFORCEMENT TOOLS?

Author(s): Mircea Duţu / Language(s): English Issue: 01/2016

Criminal approach of the environmental issues is both an innovative and a necessary evolution of a much wider field of regulation, at an international, European, and national level; hence, it is but part of the legal action taken by societies, in order to assess and partly solve the environmental crisis, and also to limit its impact on human life. Assuming a dominant position regarding the environmental aspects, the European Union has adopted a framework regulation regarding the protection of the environment through criminal law, as a tool for harmonizing national regulations of the member States, in order of creating a unitary legal approach of incriminating behaviours dangerous for the environment. Despite its generous purpose and its relatively recent date, the 2008/99/EC Directive is considered to be a useful, but still limited and even inefficient instrument, demanding for further improvement and completion, both at a EU and member State level.

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DIRECTIVE 2014/52/EU: BIG STEP FORWARD OR MERELY MINIMUM CONSENSUS? – AN ATTEMPT TO EVALUATE THE NEW EU – REGULATIONS ON THE ASSESSMENT OF THE EFFECTS OF CERTAIN PUBLIC AND PRIVATE PROJECTS ON THE ENVIRONMENT

Author(s): Christoph Mayer / Language(s): English Issue: 01/2016

The Directive 2014/52/EU, which the EU Member States will have to implement by 16 May 2017 at the latest, amends the existing Directive 2011/92/EU on the assessment of the effects of certain public and private projects on the environment (the so-called Environmental Impact Assessment Directive, in short: EIA Directive) to a considerable extent. Taking into account the amendments suggested by the Commission in its underlying proposal, this paper presents the main legal innovations caused by the EIA amending directive and on this basis attempts to evaluate the new provisions from an EU environmental law perspective. By this means, it will be shown that the Directive 2014/52/EU on the one hand does not represent the desired big step forward in creating a viable Union law regime of EIA, but on the other hand has to be seen as more than a mere minimum consensus of the Member States in this field, so that in the end the willingness of the Member States to ambitiously implement the EIA amending directive will be the critical factor for success for this EU legislative act.

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