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Artikel Jurnal Teks lengkap
Fiscal Policy and Supply Chain Resilience: The Role of Tax Incentives
Global supply chains face growing geopolitical, environmental, and technological pressures, making resilience a core policy priority. Beyond regulatory and investment tools, fiscal instruments, especially tax incentives – are increasingly used to reshape production, attract investment, and support…
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Artikel Jurnal
Authority, Household, and Restoration: A Detailed Comparative Analysis of Metaphor and the Strict-Father Moral Frame in Trump’s 2017 and 2025 Inaugural Addresses
This paper offers a refined comparative analysis of Donald J. Trump’s 2017 and 2025 inaugural addresses using Conceptual Metaphor Theory (CMT) (Lakoff & Johnson 1980) and Lakoff’s subsequent “nation-as-family” moral framing (Lakoff 1996/2002). Building on two prior speech-level readings (the 2017…
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Artikel Jurnal Teks lengkap
Incidenţa taxei pe valoare adăugată în cazul veniturilor obţinute din valorificarea drepturilor de autor prin intermediul gestiunii colective/The VAT Implications for Income Generated through the Collective Management of Copyright
Authors of intellectual works protected by copyright mechanisms may use various working arrangements to exercise the economic rights granted to them by law. One such arrangement is collective management, which can take two forms: voluntary collective management and mandatory collective management…
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Artikel Jurnal Teks lengkap
Raportarea și schimbul de informaţii fiscale în Deceniul digital al Europei1 Tax Reporting and Information Exchange during Europe’s Digital Decade
The Digital Decade is the beginning of a new era of legal challenges. It is the perfect time to develop existing means to meet new demands and to improve the efficiency of national administrations. Legislation has to be predictable and accessible to citizens so that every duty is clear and specific…
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Artikel Jurnal Teks lengkap
Perspective teoretice privind natura juridică a veniturilor obţinute în cadrul contractelor de concesiune sau închiriere a bunurilor proprietate publică Theoretical Perspectives on the Legal Nature of the Income Obtained within the Concession or Lease Contracts of Public Property
The contractual mechanisms used by the state (lato sensu) implies a complex analysis of the nature and financial implications they have. In this context, this article pursues a detailed approach to the legal nature of the income obtained from the use of these types of contracts. Although the…
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Artikel Jurnal Teks lengkap
Impactul legislativ al deciziilor Curţii Constituţionale/ The Legislative Impact of Constitutional Court’s Decisions
Through it’s decisions, the Constitutional Court plays a pivotal role in shaping the legislative architecture, ensuring the alignment of positive law with constitutional imperatives. Rulings declaring the unconstitutionality of legal norms do not merely produce negative effects, by invalidating…
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Artikel Jurnal Teks lengkap
Alphabet: Valorile europene între normele digitale și realităţile naţionale Alphabet: European Values between Digital Norms and National Realities
The CJEU ruling of February 25, 2025, in case C-233/23, Alphabet, highlights the contrast between European values and their implementation in national realities, within the context of regulating the digital economy. In this case, the Court examined Google’s refusal to grant access to Android Auto…
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Artikel Jurnal Teks lengkap
Metode și provocări în interpretarea normei juridice: Teorie și practică/Methods and Challenges in the Interpretation of Legal Norms: Theory and Practice
Interpretation of legal norms is an essential process for the fair application of the law, requiring a deep understanding of the normative text and its purpose. This article explores the main methods used in legal interpretation, such as grammatical, systematic, historical, logical and teleological…
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Artikel Jurnal Teks lengkap
Emergenţa bunei-credinţe ca valoare europeană. Perspectiva clauzelor abuzive/The Emergence of Good Faith as a European Value. The Unfair Terms Perspective
Good faith, as a moralizing legal value, is not part of the core of the European Union's values and lacks visibility. However, good faith is nowadays enshrined in various pieces of EU legislation. A relevant example for studying the relationship between the ancient concept of good faith and EU law…
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Artikel Jurnal Teks lengkap
Sancţiunile pecuniare în faţa Curţii de Justiţie a Uniunii Europene/Financial Sanctions before the Court of Justice of the European Union
The role of the Court of Justice of the European Union is to correct and not to impose a meaningless punishment, because the union system is founded on dialogue, loyalty and cooperation with its members. However, certain states, for political or legal reasons, refuse to implement the decisions of…
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Artikel Jurnal Teks lengkap
Vânzarea cu opţiune de răscumpărare. Cadru juridic și delimitare faţă de alte instituţii reglementate de Codul civil român/Sale with Redemption Option. Legal Framework and Delimitation from other Institutions Regulated by the Romanian Civil Code
This article addresses the issue of sale with redemption option, a variety of sale that has been long disputed, representing an eternal subject of controversy in the Romanian space. Starting from the current legal framework dedicated to this institution by the Romanian legislator, we will highlight…
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Artikel Jurnal
Protecţia vieţii private în era orașelor inteligente/Privacy Protection in the Era of Smart Cities
This article begins from the fundamental premise that the right to privacy (especially its component of personal data protection) is a core value of the European Union, one that increasingly comes under pressure as smart cities expand and digital technologies become ever more invasive. The analysis…
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Artikel Jurnal
Analiza logico-formală a unui discurs public Logico-formal Analysis of a Public Speech
This presentation consists of the analysis of a secion from Emmanuel Macron’s arguments in one of his recent speeches, in which he talks about rearming of Europe. Without attempting to evaluate the substantial dimension of his speech, or his view or ideas, the analysis will fully concentrate to…
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Artikel Jurnal
Între eficienţă și uniformitate: mecanismul trimiterilor preliminare, Doctrina Acte Clair și valorile UE Between Efficiency and Uniformity: The Preliminary Ruling Mechanism, Acte Clair Doctrine, and the Values of the EU
This paper aims to highlight the indispensable role of the preliminary ruling mechanism (Article 267 of the Treaty on the Functioning of the European Union, hereinafter TFEU) in the process of legislative harmonization within the European Union. By analyzing the judicial dialogue between national…
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