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Evoluţia jurisprudenţei Curţii Europene a Drepturilor Omului cu privire la cererile interstatale

Author(s): Olga BENEŞ / Language(s): Romanian Issue: 1/2021

Article 33 of the European Convention on Human Rights, entitled Interstate Cases, provides: „Any High Contracting Party may refer to the Court any violation of the provisions of the Convention and its Protocols by another High Contracting Party.“ To that end, the requesting State is acting rather to denounce one or more infringements alleged to have been suffered by private individuals who have been replaced in a certain way.

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Instituţia consumatorului de resurse energetice în legislaţia şi practica judiciară a Republicii Moldova şi a Uniunii Europene

Author(s): Evlampie Donos,Silvia STICI / Language(s): Romanian Issue: 1/2021

The scientific work addresses the issue of the institution of the consumer of energy resources in the legislation and judicial practice of the Republic of Moldova and the European Union. The presentation of the matter was made both in terms of the legislation of the Republic of Moldova and the norms of the European Union. Particular attention was paid to the legal relations governing the status of the consumer of energy resources, including the submission of legislative proposals to improve this status.

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IMPLEMENTAREA HOTĂRÂRILOR CURȚII EUROPENE A DREPTURILOR OMULUI: ULTIMELE DECIZII ALE COMITETULUI DE MINIȘTRI

Author(s): Olga BENEŞ / Language(s): Romanian Issue: 2/2021

In accordance with Article 46§1 of the European Convention on Human Rights, States Parties undertake to comply with the judgments of the European Court of Human Rights. The mechanism created by the Convention demonstrates the importance of the effective enforcement of judgments of the Court, Article 46 thus stipulating not only the obligation of States to comply with the judgments of the Court but also the legal obligation to put an end to the violation and its consequences. to comply with judgments of violation of the Convention, this discretion with respect to the enforcement of a judgment being the freedom of choice attached to the primary obligation of States to ensure the observance of guaranteed rights and freedoms.

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FRAUDA TVA: UNELE MECANISME DE COMBATERE A ACESTEIA ÎN LEGISLAȚIA SPECIALIZATĂ A U.E.

Author(s): Mariana Odainic / Language(s): Romanian Issue: 2/2021

VAT is the indirect tax that has the largest share in the accumulation of tax revenues from indirect taxes. Due to the impact it has on the EU budget, the losses generated by VAT fraud are huge. In order to reduce it, the European Union regulates various preventive measures, including reverse charge with VAT. In the paper below we present some mechanisms found in the specialized legal framework, focusing on Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax.

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COOPERAREA POLIȚIENEASCĂ INTERNAȚIONALĂ A REPUBLICII MOLDOVA CU OFICIUL EUROPEAN AL POLIȚIEI (EUROPOL)

Author(s): Cristina Lesnic / Language(s): Romanian Issue: 2/2021

Europol is the European Union’s law enforcement agency whose main goal is to help achieve a safer Europe for the benefit of all EU citizens. The main goal of Europol is to improve and to enhance the cooperation between the competent authorities of the EU member states in preventing and combating serious international organized crime. The police cooperation of the national authorities of the Republic of Moldova at the EU border is a key element of the EU policy towards its neighbors. This cooperation must be efficient, that helps reducing risks of criminality and addressing common challenges across these borders. Balanced partnership between the partners is crucial for strategical and operational approach to tackle in real time serious international organized crime, to increase capabilities and to build trust and oriented results. Moldova established an early cooperation with Europol after visa free regime and the signing of the Association Agreement with EU.

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EFECTUL RES INTERPRETATA A JURISPRUDENȚEI CURȚII EUROPENE A DREPTURILOR OMULUI ÎN JURISPRUDENȚA CURȚII CONSTITUȚIONALE A REPUBLICII MOLDOVA

Author(s): Serghei ȚURCAN / Language(s): Romanian Issue: 2/2021

The res interpretata principle (the authority of the interpreted thing) provides that the interpretative authority of judgments of international courts goes beyond the parties concerned and imposes an obligation on all Contracting States to take these judgments into account. In its case-law, the Constitutional Court noted that the practice of international jurisdiction is mandatory for the Republic of Moldova, as a state that has acceded to the European Convention for the Protection of Human Rights. The jurisprudence of the European Court has the same legal value as the conventional provisions, being the interpretation of the Convention. The Constitutional Court upheld the principle of direct applicability of the European Convention and the jurisprudence of the European Court on constitutional interpretations and solutions, considering both European Court rulings in the case of the Republic of Moldova and judgments of other States parties to the Convention.

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ASPECTE TEORETICO-PRACTICE PRIVIND MODALITATEA DEPUNERII CERERII LA CURTEA DE JUSTIȚIE A UE

Author(s): Mihail Poalelungi / Language(s): Romanian Issue: 1/2022

In order to ensure the uniformity and effectiveness of the European Union law, the Court of Justice of the European Union has been given clearly defined jurisdictional powers, which it exercises on references for preliminary rulings and in various categories of proceedings. Below are set out the proceedings in detail. Discussed are not just the main conditions of each proceeding already known from the European law systems but also those developed by the Court of Justice of the European Union.

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Digital Data-Driven Mergers: Is a Data-Sharing Remedy a Panacea?

Author(s): Monika Woźniak-Cichuta / Language(s): English Issue: 29/2024

The article contributes to the current debate on the interplay between the data economy and competition law. First, on the basis of theories of harm related to data- driven merger,1 it is stated that such transactions require a particular assessment in merger control proceedings, rather than having them cleared unconditionally during phase 1. Such examination should take into consideration data-induced market power, not necessarily related to traditionally defined relevant markets. Therefore, it is postulated to take an ecosystem perspective on harm stemming from digital data-driven mergers. Second, the practice of the European Commission is outlined with regard to data-access remedies. It is also indicated that sharing data – a core of the economic power of Big Tech – has the potential to be an efficient merger remedy in data-driven mergers. Third, the article analyses how such data- sharing obligations could be formulated, that is, which undertakings should have access to data of a digital conglomerate, taking into account various factors, such as the asymmetry of collected data and entry barriers. Overall, it is recommended to make greater use of existing EU merger control tools in implementing the EU data-sharing policy, by considering an imposition of data-sharing remedies in digital data-driven mergers. An intervention of a competition authority that facilitates data-access, may contribute to the creation of competitive and innovative digital markets.

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The Risks of Health Data Commodification in the EU Digital Market

Author(s): Chiara Gallese / Language(s): English Issue: 29/2024

This article explores the health data commodification phenomenon in theEuropean Union’s digital market. The emergence of a health marketplace, andthe increasing utilisation of health data by both public and private entities, haveraised significant concerns about citizens’ rights. This study examines the risksof health data commodification, the EU’s efforts to facilitate data sharing andreuse through the Digital Strategy Corpus of law (DSC) as well as its potentialimplications on the rights of data subjects. The article investigates the ongoingscholarly debate surrounding the commodification of personal data, and its ethicaland legal dimensions. The interdisciplinary approach intertwines legal analysis withcomputer science insights to explore re-identification risks. The article highlightsthe need for a balanced approach that upholds citizens’ privacy rights while enablingresponsible data sharing.

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Experimentalist Competition Law Enforcement as a Complementary Data Sharing Toolkit: Learning from AGCM v. Google – Ostacoli alla Portabilità dei Dati

Author(s): Emanuele Fazio / Language(s): English Issue: 29/2024

Analysing the Italian case AGCM v. Google – Ostacoli alla portabilità dei dati,this paper scrutinises the “experimentalist architecture” of public competitionlaw enforcement in dealing with data sharing disputes. In AGCM v. Google, the experimentalist competition law enforcement aimed at ensuring and designing theright to data portability provided by Article 20 GDPR. The paper investigatesthe extent to which the conditions and distinctive features of the experimentalistarchitecture play a role in AGCM v. Google, which include: strategic uncertainty,polyarchic distribution of powers, high degree of discretion of local agents, dynamicaccountability, and the participation of all stakeholders in the design, review andupdating of cross-sectoral data sharing solutions. In conducting the analysis,the internal administrative dialogue between local actors within the nationalcompetition law enforcement process is examined. In addition, the paper exploresthe potential for an external administrative dialogue between national competitionlaw enforcement, implementation mechanisms, and regulatory revisions of the datasharing framework, involving local and EU actors.

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Investment Migration from the Standpoint of International and EU Law

Author(s): Vesna B. Ćorić,Fernanda Florentino Fernandez Jankov,Ana S. Knežević Bojović / Language(s): English Issue: 1192/2024

Investment migration programmes are used by over eighty states globally and pose serious security and criminal risks. Their existence is additionally complex in the EU, as EU citizenship opens up its internal market and grants a set of political rights. Relying predominantly on the normative-legal method, the authors analyse the compatibility of investment migration with international and EU law. The purpose of this analysis is twofold. First, it determines whether national autonomy in citizenship matters is subject to limitations by international and EU law since they impact the legality of investment migration. Second, implications of the Nottebohm case are analysed to determine the relevance of the genuine link criterion for the international recognition of nationality. It was concluded that the genuine link criterion does not affect the legality of investment migration in international and EU law. Instead, legality is achieved if investment migration programmes comply with rules on combating corruption, money laundering, and tax evasion. While authors give due regard to the autonomy of EU law, the need to avoid the danger of the “vertical aspect” of international law fragmentation, i.e., incoherence between EU and international law, and to avoid the creation of an imbalanced legal environment is considered a priority.

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PROVISIONS CONCERNING THE ANTI-RACISM DISCRIMINATION LEGISLATION OF THE EUROPEAN UNION

Author(s): Dumitru Baltag,Ecaterina Baltaga / Language(s): English Issue: 2/2022

Democracy and the rule of law are core values of the European Union and are mentioned in the founding treaties of the Union and have gained even greater importance with the adoption of the Charter of Fundamental Rights in 2000 The European Union Treaties and related Declarations refer to democratic principles, institutions, forms of enhanced cooperation, external actions and the EU’s external and common security policy, ie non-discrimination principles, etc Member States confirm their “attachment to the principles of liberty, democracy and respect for human rights and fundamental freedoms, and the rule of law”

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PREVENTING AND COMBATING THE PHENOMENON OF SOCIAL INTOLERANCE ANALYZED IN THE LIGHT OF NATIONAL AND INTERNATIONAL PROVISIONS

Author(s): Dumitru Baltag,Rita MUNTEANU / Language(s): English Issue: 2/2022

The realization of liberal principles in contemporary societies has led and continues to lead to overwhelming social movements that have a powerful impact on human destiny Most often, people are concerned only with strictly personal and immediate interests, so the emphasis is shifting from society/nation to the individual, leading to a relaxed policy, a disintegrated, attractive (due to high living standards), and excessively open social model Thus, the attractive legal framework of Western Europe is becoming prone to migration processes that are currently gaining massive proportions In this context, migration is having an eloquent impact on the rise of both ethnic intolerance and xenophobia, as well as on the development of pro–racist movements and sentiments.

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FABRICA DE POLITICI DE RECONCILIERE ÎN ZONA MEDITERANEANĂ: JUSTIŢIA TRANZIŢIONALĂ CA MODEL DE GESTIONARE AL UNUI TRECUT VIOLENT (PARTEA II)

Author(s): Vitalie Gamurari,Abdelaziz Mukhtar / Language(s): Romanian Issue: 1/2023

The Maghreb space was and remains a specific one, conservative and little affected by European democratic processes, despite the fact that it has secular traditions with European states, especially with France, Spain and Italy The last decades of the 20th century have radically changed the mentality of the class politics of this region, including thanks to external factors, but also internal ones, dictated by the visions of the new generation influenced by Western democratic values However, the reconciliation process of the Maghreb countries’ societies cannot be viewed outside of the evolutionary processes that strongly influenced the respective political regimes and produced major effects on the progressive changes in the interest of the citizen At the same time, we cannot examine the respective societies as a package, each of them having its own traditions, be it political, legal, cultural or social In such conditions, the practice accumulated by the Maghreb countries in the implementation of transitional justice, the final objective being national reconciliation, is of increased interest for post-conflict societies, including the Republic of Moldova.

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INGERINȚĂ; CALITATEA LEGII; TRIPLUL TEST; PROPORȚIONALITATE. ASPECTE TEORETICO-PRACTICE SI APLICABILITATE

Author(s): Mihail Poalelungi,Oleg ROTARI / Language(s): Romanian Issue: 1/2023

This article aims to bring clarity, based on the case law of the European Court of Human Rights, concerning the applicability of the triple test in cases of interferences admitted by national authorities in the human rights and fundamental freedoms of the citizens in their jurisdiction In essence, the institution of the triple test, as mentioned in the judgments of the Strasbourg Court, is nothing more than a proportionality test that explains the admissible elements of such interferences and that must prove that a restriction of the exercise of a right has to be provided in the domestic law, to pursue one or more legitimate aims, as well as to be proportionate to the aims pursued and, therefore, necessary in a democratic society.

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Recunoașterea drepturilor avocatului de drept fiscal de către Curtea de Justiție a Uniunii Europene

Author(s): George Trantea / Language(s): Romanian Issue: 5/2024

In its ruling on September 26, 2024, the CJEU confirmed that tax lawyers benefit from enhanced protection of communications guaranteed by Article 7 of the Charter of Fundamental Rights of the European Union, similar to the protection offered by Article 8 of the European Convention on Human Rights. This protection covers both the content and the existence of legal consultations, emphasizing the fundamental role of lawyers in a democratic society. The article analyzes the CJEU’s jurisprudence, adopted in the context of Directive 2011/16/EU, as amended by Directive 2018/822/EU (DAC6), legislation that imposes reporting obligations on intermediaries involved in cross-border tax arrangements, from the perspective of the professional secrecy enjoyed by lawyers. The Court concluded that the obligation for lawyers to disclose the identity of clients and legal consultations is a disproportionate and unnecessary interference that affects the essence of professional secrecy. The CJEU’s rulings highlight the differences between lawyers and other tax professionals, who do not benefit from the same protection under Article 7 of the Charter.

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Sinteza hotărârilor în materie fiscală pronunțate de Curtea de Justiție a Uniunii Europene în perioada septembrie-octombrie 2024

Author(s): Not Specified Author / Language(s): Romanian Issue: 5/2024

Summary of judgements on tax matters delivered by the Court of Justice of the European Union between September-October 2024

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Nouă Directivă privind transparența fiscală pentru a ajuta statele membre să arunce o lumină asupra sectorului cripto-activelor

Author(s): Cosmin Flavius Costaş / Language(s): Romanian Issue: 5/2023

TAX NEWS

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Prestări de servicii de transport intracomunitar pe relația B2B

Author(s): Mariana Vizoli / Language(s): Romanian Issue: 5/2023

The VAT rules for determining the place of supply of services sometimes raise difficult questions. In this article, the author analyzes the B2B intra‑Community supplies of services and the corresponding rules for determining the place of supply. Attention is paid both to European rules contained in the VAT Directive and the respective case‑law of the Court of Justice of the European Union and the national rules. Also, the article provides an insight of the possible fraudulent nature of the transactions, as put forward by the Romanian tax auditors.

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Cauza C-204/90, Bachmann

Author(s): Laura Lazăr / Language(s): Romanian Issue: 5/2023

The Bachmann case law represents a landmark in the jurisprudence of the Court of Justice of the European Union concerning derogations from the free movement of persons and services in order to ensure the coherence of national tax systems. The ruling emphasizes the importance of maintaining the integrity of national tax regimes and clarifies the conditions under which derogations are acceptable. The case reflects the complexity of the interaction between national tax legislation and EU law, highlighting the need for a clear and fair framework to address these issues. The CJEU’s decision in this case remains relevant to contemporary discussions on tax harmonization and the limits of fiscal sovereignty of the Member States within the European Union.

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