Suchergebnisse

The article deals with the rind aspects of European Company (also known by its Latin name Societas Europaea or SE), a "type of public limited-liability company regulated under European Union law". Although this form of company was proposed more than 40 years ago, it was only in 2001 when the Council issued Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company defining the European company (SE) as "a legal structure that permits a company to operate in different European Union (EU) countries under a single statute", as determined by the law of the Union and common to all EU countries. Being a new legal form, the SE coexists with the corporate forms that already were in each Member Statebeing governed by both European Regulation and national law. As it follows we address the rules, classification, conditions for settling an SE, organization structures, tax harmonization, employee involvement in the SE, advantages and disadvantages of SEs, as well as the opportunity of SPEs.

Competition policy starts by shaping a legislative framework. This is aimed to establish boundaries for conducting competition and also sets limits of licit and illicit demarcation, for competitive and anticompetitive practices. The Romanian Competition Law has a divalent approach and it aims to provide specific behavioral conditions in order to stimulate and protect free-market competition, with the ultimate goal of developing a balanced, efficient and competitive economy. Our country's Competition policy is based on punishing the behavior. There are three such types of anti-competitive behavior, namely: agreements between undertakings, abuse of dominant position and mergers and other concentrations between undertakings. Recent Practice proved that this "enforcement-conduct-punishment" structure is not necessary the best way to address competition and it is high time for authorities to switch both regulation and enforcement of competition from the "classical perspective" towards concepts like "competition advocacy" and "soft power" and give competition policy a new, reshaped face.

Having a tremendous importance for the modern state, tax system objectives, regulations and collection is a precise barometer for state's economic development and for its trajectory, as well as for more subtle aspects such as political efficiency and common weal. As we can easily understand it is essential that we know and comprehend the means and the endings of tax system in a dynamical sequence that means always looking at where it came from and , in the same time, where it is going to. It is for these reasons that we proposed a time evolution analyze for the Romanian tax system, highlighting its main components such as: personal income tax, corporate income tax, value added tax, social contributions, excise duty and the changes they have been through in the past years focusing on the current "fiscal revolution" and the alterations produced of Romania's tax system seen as a part of the European tax system.

During the last decade, fiscal policies in the euro area and structural reforms in the European Union's countries that experienced different fiscal problems were a priority for the EU decision-makers. The existence of sound and sustainable public finances in the EU and, in particular, in the euro area is based, on the one hand, on macroeconomic stability, and on the other hand, on balanced and sustainable economic growth. This paper focuses on capturing the recent developments in public finances, more precisely some indicators essential for assessing the health of the EU economy and of its Member States. The results of our research show an improvement of them, as a whole, as an effect of structural reforms, investments and also of responsible fiscal-budgetary policies.