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Discoussions Regarding the Controversy Generated by the Legal Interpretation of the Fiscal Registration of the Immovable Assets from the Perspective of Fulfilling the Conditions of Adverse Possession 从履行时效占有条件看不动产财税登记法律解释引发的争议
Pub Date : 2020-03-06 DOI: 10.18662/upalaw/38
M. Russo
: The emptying content of the intentional element of the possession trough the formalistic approach of the role of tax registration / declaration of the asset and its configuration at the specialized authorities of the local public administration is equivalent to an obstruction of the right to acquire the property as a result of fulfilling the term of acquisition limitation.The existence of such jurisprudential visions has a obviously illegal character, the position expressed in this regard is in contradiction both with the stipulations of the Civil Code of 1864 and the New Civil Code regarding adverse possession, and the enforcement, without legal basis, of the existence of the fiscal role or the declarative entry to the fiscal authorities, represents an addition to the law, in a manner that the court substitutes the legislator in completing the predetermined conditions in the matter.. To look formally at the institution of adverse possession and to cross the intentional subjective element of possession in the bureaucratic realm is a violation of the property rights, beyond the obvious opposition of the CEDO practice, which is crystallized in the contemporary direction of recognizing the particular importance of acquiring the right of the adverse possession, especially in those states where the cadastral records are absent or deficient. The fiscal registration of an asset cannot be appreciated as a component of the public character and under the name of owner which must be recognized for the possession exercised by the private person. Instead, it must be positioned only as a possibility of the owner to ensure the opposability of the possession in relation to third parties, especially in the absence of a normative regulation that would allow such registration. How to cite: Russo, M. (2019). Discoussions Regarding the Controversy Generated by the Legal Interpretation of the Fiscal Registration of the Immovable Assets from the Perspective of Fulfilling the Conditions of Adverse Possession.
:通过资产的税务登记/申报作用及其在地方公共行政专门机构的配置的形式主义方法,将占有的故意要素的内容空化,相当于由于履行了取得限制期限而阻碍了财产的取得权。这种法理设想的存在具有明显的非法性质,在这方面表达的立场与1864年民法典和新民法典关于逆权占有的规定相矛盾,并且在没有法律依据的情况下强制执行财政角色的存在或向财政当局申报,是对法律的补充。以一种法院代替立法者完成该事项的预定条件的方式……从形式上看逆权占有制度,并在官僚领域中跨越故意主观占有因素,是对财产权的侵犯,超越了CEDO实践的明显反对,这在当代的方向上是明确的,即认识到获得逆权占有的权利的特别重要性,特别是在那些地籍记录缺失或有缺陷的州。一项资产的财务登记不能被认为是公共性质的组成部分,也不能以所有者的名义进行,必须承认所有者是由私人行使的财产。相反,必须将其定位为所有者确保其占有相对于第三方具有对应性的一种可能性,特别是在没有允许这种登记的规范性条例的情况下。引用方式:Russo, M.(2019)。从履行时效占有条件看不动产财税登记法律解释引发的争议。
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引用次数: 0
Creation and Modernization of the Romanian State Reflected in the National System of Medals from Romania (1864-1918) 从罗马尼亚国家勋章制度看罗马尼亚国家的建立和现代化(1864-1918)
Pub Date : 2020-03-06 DOI: 10.18662/upalaw/31
I. Drăgulin
: An important attribution of national sovereignty is that of establishing, organizing and conferring distinctions. The offensive of the Ottoman Empire in central and eastern Europe since the fourteenth century, the expansionist policy of the Christian kingdoms Hungary and Poland, blocked the process of territorial unification, which led to the founding of three principality: Transylvania, Moldavia and Wallachia. It took almost half a millennium to wait for the national elites, amidst the systemic crisis known by the Ottoman Empire, to promote a unity policy. Under the conditions of the first stage of the construction of the Romanian state, the union of Moldova with Wallachia, by electing as the unique ruler of Alexandru Ioan Cuza (January 5-24, 1859), the young Romanian state began to assume the fundamental elements of sovereignty. These included the establishment of a national system of decorations. Although Alexandru Ioan Cuza tried to establish more medals, the net refusal of the Ottomans and the reluctance of the great powers prevented that initiative. After the ascension of Prince Carol I, that element of sovereignty progressively began to be used with the year 1872. The conquest of the state independence of Romania as result of the participation in the Russian-Turkish war (1877-1878) released the activity of distinctions issuance. There had been a fruitful period in which the national decoration system was organized and developed, according to the needs of a modern state.
国家主权的一个重要属性是建立、组织和赋予区别。奥斯曼帝国自14世纪以来在中欧和东欧的进攻,基督教王国匈牙利和波兰的扩张主义政策,阻碍了领土统一的进程,这导致了三个公国的建立:特兰西瓦尼亚、摩尔达维亚和瓦拉几亚。在奥斯曼帝国(Ottoman Empire)所经历的系统性危机中,国家精英们花了近50年的时间才推动统一政策。在罗马尼亚国家建设的第一阶段,即摩尔多瓦与瓦拉几亚联合的条件下,通过选举亚历山大·伊安·库扎作为唯一的统治者(1859年1月5日至24日),年轻的罗马尼亚国家开始承担主权的基本要素。其中包括建立全国性的勋章制度。虽然亚历山德鲁·伊万·库扎试图建立更多的勋章,但奥斯曼帝国的拒绝和列强的不情愿阻止了这一举措。在卡罗一世王子登基后,1872年开始逐渐使用主权的元素。罗马尼亚因参加俄土战争(1877-1878)而获得国家独立,释放了发行区别的活动。根据现代国家的需要,国家装饰制度的组织和发展经历了一个富有成效的时期。
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引用次数: 0
Fraternity of Two Nations. Romania and France in the Context of the First World War and Peace Negotiations 两国博爱。罗马尼亚和法国在第一次世界大战和和平谈判的背景下
Pub Date : 2020-03-06 DOI: 10.18662/upalaw/30
P. Cotîrleț
: Starting from the way that the Romanian government managed the relations between the two countries, in a moment with multiple meanings for both states - 100 years since the First World War, I have brought to light the profiles of three personalities who put their efforts in improving the ancenstral bond between France and Romania. The French not only treated the Romanians as comrades of arms, but fought devotedly for common desires, and the most ardent wish came true on December 1, 1918. The geopolitical and military realities of the early twentieth century, such as the First World War and the peace treaties, revealed not only conflicts, interstate polarization and ethnographic mobilities, but also the friendships, alliances and births of fraternities between nations, both from a political and military point of view, as well as cultural and academic.
在第一次世界大战结束100周年之际,我从罗马尼亚政府处理两国关系的方式开始,介绍了三位为改善法罗两国古老纽带而努力的人物。法国人不仅把罗马尼亚人当作战友,而且为共同的愿望而献身,1918年12月1日,最热切的愿望实现了。20世纪初的地缘政治和军事现实,如第一次世界大战和和平条约,不仅揭示了冲突、国家间的两极分化和民族志的流动,而且从政治和军事的角度以及文化和学术的角度,也揭示了国家之间的友谊、联盟和兄弟情谊的诞生。
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引用次数: 0
The Modernization of the Romanian Space, in a European Context, Reflected in the Political Language of the Middle of the Nineteenth Century 罗马尼亚空间的现代化,在欧洲背景下,反映在19世纪中期的政治语言
Pub Date : 2020-02-28 DOI: 10.18662/upalaw/28
Antoaneta Ancuta Brasoveanu
The modernization of the Romanian space from the beginning of the 19th century, in the European context, having as source of inspiration the French model, in particular, took place at all levels of development, being reflected both in the forms of social organization and in the language used. The modern Romanian political lexicon has its origins in the middle of the 19th century. The „48 period reprezented a hot spot in the development of the political vocabulary used in the Romanian space. The current that bears the name of ‟48 movement found its promoter in the Romanian bourgeoisie, a social category in formation, and embodied in the country, in the three Romanian principalities: Wallachia, Moldavia and Transylvania, the form of ideology both through the programs of the secret society Brotherhood and through the reform documents of the revolution from 1848, respectively 1849, such as: in the Proclamation from Islaz in Wallachia, in the Wishes of the national party of Moldavia from Moldavia, but also in the program of the Popular Assembly from Blaj in Transylvania.
罗马尼亚空间的现代化从19世纪初开始,在欧洲范围内,特别是以法国模式为灵感来源,发生在发展的各个层面,反映在社会组织的形式和使用的语言上。现代罗马尼亚政治词汇起源于19世纪中期。“48年”时期是罗马尼亚空间使用的政治词汇发展的一个热点。以“48运动”为名的思潮在罗马尼亚资产阶级中找到了推动者,这是一种社会形态,体现在这个国家,体现在罗马尼亚的三个公国:瓦拉几亚、摩尔达维亚和特兰西瓦尼亚,意识形态的形式既通过秘密社会兄弟会的计划,也通过1848年革命的改革文件,分别是1849年,例如:在瓦拉几亚的伊斯拉兹的宣言中,在摩尔达维亚的摩尔达维亚民族政党的愿望中,而且在特兰西瓦尼亚的布拉伊的人民大会的纲领中。
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引用次数: 0
Some Considerations Regarding the Financial-Accounting Analysis Based on the Balance Sheet at the Level of the Local Public Administration 基于资产负债表的地方公共行政层面财务会计分析的若干思考
Pub Date : 2020-02-28 DOI: 10.18662/upalaw/32
G. Florea
Identified by excellence with the main document presenting the financial position of an accounting entity, the balance sheet has traditionally been considered in the accounting as a synthesis calculation for the realization of the knowledge of the state of the patrimony and of the accounting-financial analysis, although in time, necessarily it had to be filled in with other situations reflecting the economic or financial flows that the entity generated during the exercise. It presents asset and liability assets at the close of the financial year, structured by nature, destination and liquidity, respectively by nature, provenance and exigibility; as such, the passive elements will highlight the funds (sources of funding) that the entity benefits from and the assets to be used for these resources. However, the ways of presenting the uses and resources available to it at a given time differ at the level of the balance sheet, depending on the purpose pursued in the user analysis.
资产负债表被认为是反映会计主体财务状况的主要文件,传统上在会计中被认为是实现对遗产状况和会计-财务分析的知识的综合计算,尽管在时间上,它必须与反映实体在行使过程中产生的经济或财务流动的其他情况一起填写。在财政年度结束时,按性质、目的地和流动性分别按性质、来源和可变现性列出资产和负债资产;因此,被动要素将突出实体从中受益的资金(资金来源)和将用于这些资源的资产。但是,根据用户分析所追求的目的,在资产负债表的层面上,显示在给定时间内可用的用途和资源的方法是不同的。
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引用次数: 0
National and Territorial Reunification of the Romanians - Legality and Legitimity 罗马尼亚人的国家和领土统一-合法性和合法性
Pub Date : 2020-02-28 DOI: 10.18662/upalaw/27
A. Arseni
The national and territorial unity of the Romanians was and is a research topic approached especially during the 18-20 centuries and it continues to be a current topic nowadays. The problem was exposed and argued on historical, juridical, diplomatic and even moral levels. Beginning with the occupation from 1940 (resumed in 1944) and till the proclamation of independence of the Republic of Moldova and present times there have been outlined two diametrically opposed movements: One natural and divine - reunion with Mother-country - Romania and the other one being exported and explained by Russia - „statality”. On the edge of this dispute, as a result of a complex study of juridical acts ( meaning that we do not neglect the other proreunion studies), the present article, fully sharing the eternal truth of national and territorial unity of the Romanians, as a unique European people, divided into two states, argues this truth through the prism of constitutional and international right, through the prism of juridical legitimity principle on the background of the other areas of existence and prosperity of a nation.
罗马尼亚人的国家和领土统一是一个研究课题,特别是在18-20世纪,今天仍然是一个当前的课题。这个问题在历史、司法、外交甚至道德层面都被揭露和争论。从1940年的占领开始(1944年恢复),直到摩尔多瓦共和国宣布独立和现在,出现了两种截然相反的运动:一种是自然的和神圣的- -与母国- -罗马尼亚团聚,另一种是输出的并由俄罗斯解释的- -“国家地位”。在这一争端的边缘,由于对法律行为进行了复杂的研究(意思是我们不忽视其他有关的研究),本文充分分享了罗马尼亚人作为一个分裂为两个国家的独特的欧洲人民的民族和领土统一的永恒真理,并通过宪法和国际权利的棱镜论证了这一真理。透过司法正当性原则的棱镜,背景下的其他领域的生存和繁荣的一个国家。
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引用次数: 0
The Civil Servant's Diciplinary Offense 公务员违纪行为
Pub Date : 2020-02-28 DOI: 10.18662/upalaw/26
Cosmin Ambrosa
Disciplinary liability of the civil servants is ordered according to the provisions of their Statute. Therefore, the civil servants make themselves guilty by violating the duties corresponding to the public function that they hold. According to the rules of this public function and to the professional and civic conduct rules provided by the law, the above mentioned violation constitutes a disciplinary offense and attracts their administrative and disciplinary liability.
公务员的纪律责任是根据其规约的规定而定的。因此,公务员通过违反与其所承担的公共职能相对应的职责而使自己有罪。根据这一公共职能的规则和法律规定的职业和公民行为规则,上述违法行为构成违纪行为,应当承担行政和纪律责任。
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引用次数: 0
The Fight for the Life of a Tourism Company in a Global Competitive War Environment 全球竞争环境下旅游公司的生存之战
Pub Date : 2020-01-01 DOI: 10.18662/upalaw/52
Doina Guriţă
Lately there is talk of an expansion of some tourist services in most countries. In the developed countries, through the participation of the various economic sectors in the gross national product has brought a profound change in the global competitive environment. It has been observed, from the research carried out that some tourism companies apply as a technique of promotion on the global market the guerilla marketing. Jay Conrad Levinson defines guerrilla marketing as "achieving common goals through unconventional methods" [Robert J. Kaden, 2008]. "Guerrilla fighters" need to know precisely the important motivations and messages that will influence potential customers to become effective customers of the tourism company and existing customers to buy more. That is why it is important to make the locations known to the consumer, the advantages offered by the tourism company has marketing with all its levers.
最近有一种说法是在大多数国家扩大一些旅游服务。在发达国家,由于各经济部门参与国民生产总值,给全球竞争环境带来了深刻的变化。从研究中可以看出,一些旅游公司在全球市场上采用游击式营销作为一种促销手段。Jay Conrad Levinson将游击营销定义为“通过非常规方法实现共同目标”[Robert J. Kaden, 2008]。“游击队员”需要准确地了解重要的动机和信息,这些动机和信息将影响潜在客户成为旅游公司的有效客户,并使现有客户购买更多。这就是为什么让消费者知道这些地点是很重要的,旅游公司提供的优势是利用其所有的杠杆进行营销。
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引用次数: 0
Some Considerations Regarding Stock Management by Using Management Accounting Methods 运用管理会计方法进行库存管理的若干思考
Pub Date : 2020-01-01 DOI: 10.18662/upalaw/46
G. Florea
The aim of the stock management is that of making available the assets that are necessary for an efficient development of the activities with minimum costs. A special role devolves on accountancy, by recording, analyzing and checking the in-out fluxes of the stocks. Their administration comes both to financial accountancy and to the administrative one. But the stock management will acquire a special constancy if the permanent inventory of the stocks is transferred to the administrative accountancy, following that in the financial accountancy to be carried out only the intermittent inventory.
库存管理的目的是以最低的成本提供有效发展各项活动所必需的资产。会计的一项特殊任务是记录、分析和检查股票的出入情况。他们的管理包括财务会计和行政管理。但是,如果将库存的永久性盘存转为行政会计,那么在财务会计中只进行间歇性盘存,就会使库存管理获得一种特殊的稳定性。
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引用次数: 0
The IoT (Internet of Things) Impact on Global Development 物联网对全球发展的影响
Pub Date : 2020-01-01 DOI: 10.18662/upalaw/51
V. Fatu, Simona Stancu
Internet of Things (IoT) IOT is a kind of “universal global neural network” in the cloud which connects various devices. The Internet of Things - IoT is the sum of all the connected devices and systems which are comprised of machine-to-machine interacting and communicating, environments, objects and infrastructures and the Radio Frequency Identification (RFID) and sensor network technologies will rise to improve our day-to-day life.
物联网(IoT)物联网是一种“通用的全球神经网络”,在云中连接各种设备。物联网- IoT是由机器对机器交互和通信,环境,对象和基础设施组成的所有连接设备和系统的总和,无线射频识别(RFID)和传感器网络技术将改善我们的日常生活。
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引用次数: 0
期刊
Polis Revista de Stiinte Politice
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