The High Court of Justice and Cassation ruled that due to the provision of the Fiscal Code in order to determine the taxable profit is considered deductible expenses only those done with the purpose of doing taxable incomes, not having… Read moreUndeductible nature of expenditure not benefited to the society, but to the unique associate
High Court of Cassation and Justice ruled that to qualify for tax deductibility, services should not be included in invoices only generic, but it is necessary to prove the reality and effectiveness of their provision valid agreements, such as contracts… Read moreReality test of executed services
The High Court of Justice an Cassation ruled that by using the conjunction “and “ in the following clause: “ unilateral termination of the contract by the renter will entail payment of compensation to the amount invested and reassessed against… Read moreParties intention expressed in the contract
The High Court of Justice and Cassation ruled about the annulment of an administrative act is not necessary to establish the fault of those who elaborate the administrative act with the infringement of the plaintiff’s rights, but if the plaintiff… Read moreConditions for the annulment of an administrative act
The High Court of Justice and Cassation ruled that under the lease agreements between financers and users were canceled in accordance with the contract’s clauses, the applicant’s further payment of outstanding rates and initial user acceptance of such payment by… Read moreConditions of novation by change of debtor
The High Court of Justice and Cassation ruled as necessary for a judgement to have in the motivation the arguments in favour and also those against which formed, in fact and in law, the court’s judgement to the pronounced solution,… Read moreJudge acquiescence at the expert’s conclusions
The Court of Appeal from Brasov rulled that in the situation when in the indictment are not mentioned the real identification data of the injuried parties, the sanction that occurs is the document relative nullity, this invalidity cannot be removed… Read moreInjuried parties with protected identity
The High Court of Justice and Cassation ruled that invoking in appeal the infrigement or wrong application of the provisions from article 274 paragraph 3 Code of civil procedure (regarding the judges’ right to increase or decrease the attorneys’ fee… Read moreTo what extent may consider reducing the amount of attorneys fees on appeal?
The High Court of Justice and Cassation ruled that the list of cases to exclude members of society partnerships, limited partnerships or limited liability made by the legislator in article 222 paragraph 1 of Law no. 31/1990 (Associate, in default,… Read moreExclusion of the associate versus company disolution
High Court of Cassation and Justice ruled that failure requirements of art. 7201 Civil Procedural Code on direct conciliation procedure leads to dismiss as premature only if the defendant is alleged irregularity on the first day of the hearing. This… Read moreFailure to direct conciliation procedure should be invoked on the first day of appearance
