scholarly journals Book review: Tax law (By: Professor PhD Mihaela Tofan)

2018 ◽  
Author(s):  
Ionel BOSTAN

Not long after the actual implementation of the two new codes (Fiscal Code and the Fiscal Procedure Code), researcher and university professor Mihaela Tofan from Alexandru Ioan Cuza University (Iasi - RO), published the book Tax law [RO: Drept fiscal], the CH Beck Publishing, Bucharest, 2016 (Code ABE:978-606-18-0566-2), pages 324. The big issues that the book answers are given proper treatment concepts, features and functions of taxes, and the inclusion here of the most important aspects of tax procedures. We note that this book opens a perspective on Romanian national rules, but at the same time, due to the need for European harmonization of rules of tax law, discusses the issue of this space.

2019 ◽  
Vol 19 (3) ◽  
pp. 230-235 ◽  
Author(s):  
Michael J. McCann ◽  
Ashleigh Wells

Calcaneal osteomyelitis can be a debilitating disease if proper treatment protocols are not initiated. This literature review details the epidemiology, clinical, diagnostic, and prognostic factors, and medical management in those who developed this disease.


2021 ◽  
Vol 3 (5) ◽  
pp. 107-109
Author(s):  
Cosmin SANTI ◽  

The volume Teologie și misiune creștină [Christian Theology and Mission] (2019, 536 p.), edited by Bibliotheca Publishing House/Valahia University Press (Târgoviște), is the result of the academic labor and effort of His Eminence Metropolitan Dr. Nifon, Archbishop of Târgoviște, in his quality of university professor at the Faculty of Orthodox Theology and Educational Sciences, Valahia University of Târgoviște, but also in his quality of Patriarchal Exarch for the relations of the Romanian Patriarchate with international Christian institutions and European institutions


2021 ◽  
Author(s):  
◽  
Naziah Mohd Alias

<p>This dissertation argues that the protections for vulnerable accused in Malaysian criminal trials are not sufficient. It is crucial to ensure that vulnerable accused receive proper treatment when dealing with the court. After thoroughly scrutinising the law and practice in several other jurisdictions, this dissertation proposes several amendments to the Criminal Procedure Code and the Evidence Act 1950 to provide clear guidelines as to how to deal with vulnerable accused in a criminal trial. It is ultimately recommended that the right to give an unsworn statement be modified so that it is more effective and fair in its operation. This dissertation further recommends the introduction of an adverse inference clause for the right to remain silent at trial so accused person can better understand the effect of their choice. Recommendations are also made to introduce an intermediary service for those vulnerable accused who choose to give sworn evidence in court, and to allow a support person to accompany a vulnerable accused during trial. These amendments aim to assist vulnerable accused persons physically and emotionally, and to protect their fair trial rights.</p>


2016 ◽  
Vol 22 (2) ◽  
pp. 379-383
Author(s):  
Alexandru Stoian

Abstract Having a long tradition in the system of judicial organization in Romania, the military courts represent a category of courts specialized in the prosecution and punishment of the deeds committed by the military. In the context of satisfying the public interest and of the protection of the fundamental rights and freedoms of the citizens, the role of the military courts has always been a strongly individualized one and should, at first sight, enjoy a wider recognition. However, the reforms required by the implementation of the new codes, the Criminal Code and the Criminal Procedure Code, bring into discussion significant restructuring and side with a demilitarization of military courts, required by a better streamlining of the judicial system and by a more adequate implementation of the guarantees of independence and impartiality stipulated by the Constitution of Romania.


Sign in / Sign up

Export Citation Format

Share Document