Explicaţii pe fondul excepţiei de neconstituţionalitate admisă vizând dreptul patrimonial la pensie (art. 101 C. fisc.)
Numărul 3 Anul 2025
Given the recent pension reform law, there have been numerous discussions and cases pending in court regarding the right to a pension as guaranteed under the national statute currently in effect. A number of normative measures, some of which generate both public interest and, more importantly, a rectification of the Constitutional Court of Romania, lead to the consolidation of the essential ideas that underpin the formation of the right to a pe...
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Relevanţa afi lierii la Sisteme de pensie speciale pentru profesii liberale – trimitere preliminară CJUE
Numărul 2 Anul 2025
Pension systems increasingly form disputes over the interpretation of legislation, the causes being diverse, the lack of clarity of the law or even the omission of regulation, which lead to the formation of jurisprudence on an international level from the CJEU cases, în particular that regarding pensions for liberal professions, in national jurisprudence, the convergence of fundamental rights such as those imposed by art. 1 Protection of prope...
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Exceptarea personalului din familia o ocupaţională „Justiţie” de la majorarea de 5% a indemnizaţiei de încadrare brute lunare – Decizia ÎCCJ nr. 70/2024
Numărul 1 Anul 2025
Salary policies have had an accentuated level of modification in the last period, especially as a result of some fiscal-budgetary policies related to PNNR targets and less through the prism of a justified equity of salaried occupational families. The payment to the labor force also increased without being followed by the addition of tax facilities, which were generally applied to large masses of taxpayers.
Although the regulatory methods...
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Clarificări în cazul termenului de preaviz de concediere ca termen de decădere obligatoriu potrivit Deciziei ÎCCJ nr. 8/2024
Numărul 4 Anul 2024
As a result of some non-unitary practices of the courts, but especially for the application of the labor legislation in the letter and spirit of the recent law, the Panel for the resolution of the appeal in the interest of the law within the HCCJ was vested by the notification formulated by the People’s Advocate with the resolution of the appeal in the interest of the of the law concerning the legal issue regarding the non-unitary ...
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Indemnizația de neconcurență prevăzutăde Codul muncii. Clarificări privind regimul fiscal al contribuțiilor obligatorii
Numărul 6 Anul 2023
This research aims to analyze from the perspective of the fiscal regime the transposition of an obligation regarding the non-compete benefit apparently transposed only formally in the Labour Code, but in the context of the consequences it produces it is important to clarify its implications regarding the fiscal regime towards the legal subjects in legal relationships.
The phrase non-compete benefit as it is regulated at the level of nat...
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Indemnizația de neconcurență prevăzută de Codul muncii. Clarificări privind regimul fiscal al contribuțiilor obligatorii
Numărul 6 Anul 2023
This research aims to analyze from the perspective of the fiscal regime the transposition of an obligation regarding the non-compete benefit apparently transposed only formally in the Labour Code, but in the context of the consequences it produces it is important to clarify its implications regarding the fiscal regime towards the legal subjects in legal relationships.
The phrase non-compete benefit as it is regulated at the level of nat...
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