Non-registration of utility costs determines non-payment of increased tax on buildings with mixed destination

If areas of a building used for residential and non-residential purposes are not distinguished, the following rules must be applied: if the building is recorded as tax domicile where is not conducted any economic activity, the building tax is calculated...

Continue reading →

Consumer’s home – European jurisprudential analysis compared with Romanian law

The author analyses the impact of the Judgements of the Court of Justice of the European Union in Kusionova against SMART Capital a.s. and in Morcillo and Garcia against Banco Bilbao Vizcaya Argentaria SA on the consumer law and...

Continue reading →

Analysis of recent case law on the restriction of the concept of “consumer”

Bucharest Court concludes that, given that the applicants have contracted loans in order to purchase property to conduct investment, and not to satisfy their interests as private final consumers, they are not a consumer within the meaning of EU...

Continue reading →