Decizie importantă a CSJ din Moldova La data de 1 aprilie 2025, Curtea Supremă de Justiție a emis o hotărâre semnificativă într-un dosar de corupție, care pare să traseze noi direcții în jurisprudență — nu doar pentru CSJ, ci și pentru instanțele inferioare. Mesajul transmis este cât se poate de ferm: cazurile de corupție vorContinueContinue reading “Decizie importantă a CSJ într-un caz de corupție: semnal clar pentru justiție.”
Category Archives: Avocat
ВАЖНО: ФБР ПРЕДУПРЕЖДАЕТ! Новая волна атак на пользователей Gmail и Outlook.
Федеральное бюро расследований (ФБР) выпустило срочное предупреждение для всех пользователей популярных почтовых сервисов, таких как Gmail и Outlook. Хакеры активизировались и используют фишинговые письма для кражи данных и установки вымогательского ПО (ransomware). Что происходит? Злоумышленники рассылают поддельные письма, маскируясь под известных отправителей — службы доставки, банки, техническую поддержку и даже правительственные организации. В письмах содержатсяContinueContinue reading “ВАЖНО: ФБР ПРЕДУПРЕЖДАЕТ! Новая волна атак на пользователей Gmail и Outlook.”
Noi reguli privind plățile în numerar în Republica Moldova: Ce aduce Legea nr. 34/2024 începând cu 1 aprilie 2025.
Începând cu 1 aprilie 2025, intră în vigoare Legea nr. 34/2024, care vine să reglementeze în mod clar modul în care pot fi efectuate plățile în numerar pe teritoriul Republicii Moldova. Această lege stabilește limite clare, condiții specifice pentru anumite tipuri de tranzacții și introduce măsuri menite să sporească transparența și siguranța circuitului banilor înContinueContinue reading “Noi reguli privind plățile în numerar în Republica Moldova: Ce aduce Legea nr. 34/2024 începând cu 1 aprilie 2025.”
Incorporation by Reference: Time to Retire a Legal Relic?
In the world of legal drafting, few traditions have endured as stubbornly—and as pointlessly—as the practice known as incorporation by reference. If you’ve ever read (or written) a complaint that includes the line:“Plaintiff hereby repeats and realleges each and every allegation set forth above as if fully set forth herein…”—congratulations, you’ve encountered this vestigial legalismContinueContinue reading “Incorporation by Reference: Time to Retire a Legal Relic?”
CSJ clarifică două aspecte esențiale din procedura penală prin avize consultative.
Săptămâna aceasta, Curtea Supremă de Justiție (CSJ) a analizat primele două cereri de avize consultative în materie penală, aducând precizări importante pentru practicienii din domeniul dreptului penal. 1. Reexaminarea acordului de recunoaștere a vinovăției de către același judecător Prima cerere de aviz a vizat posibilitatea ca același judecător să examineze din nou un acord deContinueContinue reading “CSJ clarifică două aspecte esențiale din procedura penală prin avize consultative.”
Business-Entity Self-Representation (Pro Se) in U.S. Courts.
Overview: In the United States, the general rule is that a business entity (corporation, LLC, partnership, etc.) cannot appear pro se in court proceedings – it must be represented by a licensed attorney. This principle stems from the idea that representing another legal person (even one’s own company) constitutes the unauthorized practice of law. SoleContinueContinue reading “Business-Entity Self-Representation (Pro Se) in U.S. Courts.”
How You Pay Income Tax as an S Corp Owner.
An S corp is a pass-through entity, which means the corporation itself does NOT pay income tax. Instead, you (the owner/shareholder) report the company’s income on your personal tax return. Here’s exactly how it works: 1. The S Corp Files a Tax Return — Form 1120-S Your S corp must file Form 1120-S with theContinueContinue reading “How You Pay Income Tax as an S Corp Owner.”
What Is Income Tax for a Company?
1. What Is Income Tax for a Company? Corporate income tax is the tax a business pays on its net income (revenue minus expenses). This applies to C corporations, and some LLCs or partnerships that elect to be taxed as corporations. 2. Types of Business Structures & Taxation Sole Proprietorships / Single-Member LLCs: Income isContinueContinue reading “What Is Income Tax for a Company?”
Understanding Cost of Goods Sold (COGS) in the Trucking Industry.
In most industries, Cost of Goods Sold (COGS) represents the direct cost of producing or purchasing the items a company sells. But in the trucking industry, companies don’t sell physical products — they sell transportation services. That raises the question: Does COGS apply to trucking? The answer: Yes — but it looks a little different.ContinueContinue reading “Understanding Cost of Goods Sold (COGS) in the Trucking Industry.”
Understanding the Cost of Goods Sold (COGS) Account.
What Is Cost of Goods Sold (COGS)? Cost of Goods Sold (COGS) refers to the direct costs associated with producing or purchasing the goods a business sells during a specific period. This account is crucial in determining a company’s gross profit, which is calculated as: Gross Profit = Revenue – Cost of Goods Sold TheContinueContinue reading “Understanding the Cost of Goods Sold (COGS) Account.”
Fișă tematică suplimentară al CSJ, care va conține explicații privind noua procedură de recurs în materie penală.
Săptămâna trecută nu au fost publicate informații privind activitatea Curții Supreme de Justiție (CSJ) – o decizie deliberată, motivată de apariția, în cursul zilei de astăzi, a unei fișe tematice deosebit de importante, elaborată de CSJ. Aceasta vizează noile temeiuri de recurs în cauzele penale și se adresează, în mod special, procurorilor și avocaților, oferindContinueContinue reading “Fișă tematică suplimentară al CSJ, care va conține explicații privind noua procedură de recurs în materie penală.”
Can an owner of an S corporation be treated like a self-employed individual for self-employment tax purposes?
POINTS AND AUTHORITIES – SELF-EMPLOYMENT TAX AND S CORPORATION OWNERS I. Shareholders of S Corporations Are Not Considered Self-Employed for SE Tax Purposes Point S corporation shareholders, even if they are owner-operators or provide services to the business, are not treated as self-employed for purposes of self-employment tax on their share of the business’s income.ContinueContinue reading “Can an owner of an S corporation be treated like a self-employed individual for self-employment tax purposes?”
Points and Authorities section on who is considered self-employed under U.S. tax law.
Here’s a formal Points and Authorities section on who is considered self-employed under U.S. tax law. This is based on statutory law (IRC), regulations, and IRS guidance. POINTS AND AUTHORITIES – DEFINITION OF SELF-EMPLOYED INDIVIDUALS I. Self-Employed Individuals Include Sole Proprietors, Independent Contractors, and Members of Certain Partnerships Point A person is considered self-employed ifContinueContinue reading “Points and Authorities section on who is considered self-employed under U.S. tax law.”
Points and Authorities related to self-employed taxes in the U.S.
Here’s a breakdown of Points and Authorities related to self-employed taxes in the U.S., citing the Internal Revenue Code (IRC), IRS publications, and relevant legal doctrines. These are typically used in legal briefs, so they’re presented in a formal structure. POINTS AND AUTHORITIES – SELF-EMPLOYED TAXES I. Self-Employment Tax is Mandated by Federal Law PointContinueContinue reading “Points and Authorities related to self-employed taxes in the U.S.”
The key difference between an incorporated and unincorporated entity.
The key difference between an incorporated and unincorporated entity lies in their legal structure, liability, taxation, and governance. Here’s a breakdown: 1. Legal Status Incorporated Entity: Has a separate legal identity from its owners. This means it can enter into contracts, own property, sue, and be sued. Unincorporated Entity: Has no separate legal existence fromContinueContinue reading “The key difference between an incorporated and unincorporated entity.”
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