Stiintele socio-umaniste in contextul evolutiei globalizate
- dezvoltarea si implementarea programului de studii si cercetare postdoctorala

Personal Profile

Ciprian Păun graduated the Law School of Babes-Bolyai University from Cluj-Napoca in 2001. He is a graduate of the LLM programme of the Law School of the Westfälische Wilhelms-Universität, Münster, Germany and is a is Ph.D. in Law.Ciprian Paun teaches Tax Law at the Babes Bolyai University in Cluj Romania and Legal Environment of International Business at Plymouth State University in USA.

Mr. Păun is a senior member of National Romanian Bars Association, and partner in Turdean, Paun, Predescu, Renner Law Firm in Romania.Ciprian Păun was a OMV Research Fellow at the Institute for Austrian and International Tax Law from Vienna University of Economics and Business Administration.

Project description

With the start of the 19th century, the Romanian countries entered a truly European route. Whether we refer to the cultural circuits or to the economic, political or judicial ones, the European influence is strongly felt in this area, and it imposes culture and civilisation patterns. We can therefore speak of a comeback to the native cradle of the Romanian people, namely, to the European cultural sources that appeared and were preserved along with the Latin origin of the Romanian people. It is upon this foundation that the European formation routes of the Romanian intelligentsia were built, together with the cultural, institutional and judicial premises taken from within the country, and the political-administrative and cultural dialogue that was kept alive during the interwar period. From this point of view, one can always talk about the role of the Romanian intelligentsia in the reaffirmation of the plenary actualised European myth in the studied historic period.

After a European century of building the “nation states” and after a first world war with tragic consequences, all announced by Oswald Spengler’s so-called ideology of the “European decline,” the European intellectual elite enters a febrile phase, concerned with the common European destiny. More plans, societies and continental and regional unification projects emerge, granting the new century a new, Pan-European preoccupation, after a 19th century of national achievements. In various formulas, almost all national states, especially the newly configured ones, enter this concert. Romania, too, manages to play founding roles in these constructions. Through its intellectual elite, our country manifested itself intensely on the European plan, gaining recognition especially due to its great personalities that represented its name. This was not a random thing, since the great majority of the Romanian intellectuals, assimilated by the political class, came via European formation routes and had access, therefore, to the same schools as the European intellectual elite.

Therefore, the interwar debate referring to the European unification had found, at the time, a serious partner in this part of the continent; we are talking about Romania and its representatives in intercontinental relations. If one were to sequentially remember the main European unification projects of the time, promoted by Kalergi, Briand or Tardieu, one could name Romanian personalities such as V. Madgearu, G.G. Mironescu, Nicolae Titulescu or Iuliu Maniu, who promptly positioned our country on the routes of these projects.

List of Publication

• National Report Romaniacapitol, EU-Tax, Linde Verlag , Viena, Editor: Michael Lang_Pasquale Pistone_Josef Schuch_Claus Staringer, 2008, P. 435-457


• Romanias Tax Treaty Policy , capitol, European Union- Tax Treaties of the Central and Eastern European Countries, Linde Verlag, Viena, Editor: Lang, Braccioni, garbarino, Schoenstein, 2008, P. 141-167


• TAX TREATY HISTORY OF ROMANIA , capitol, TAX TREATY HISTORY-SUB TIPAR, Linde Verlag , Viena, Editor: Michael Lang, 2009, P. 45-70


• Procedural Rules in Tax Law-National Report Romania, capitol, Procedural Rules in Tax Law in the Context of European Union and Domestic Law, KLUWER LAW INTERNATIONAL , AH ALPHEN aan den Rijn, Editor: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, 2010, P. 519-545


• Gewinne aus der Veraeusserung von Vermoegen nach dem DBA zwischen Oesterreich und Rumaenien, Steuer International, Recht International, Steuer und Wirtschaft International, 2007, P.504-510


• “Net-Of-Tax” Clauses in the Context of a Recent Decision of the Romanian High Court of Casation and Justice, International Bureau of Fiscal Documentation , European Taxation Journal, 2008, P.268-271


• Vergleichende Werbung in Rumaenien, JAHRBUCH FUER OSTRECHT, 2003, P.337-347