Professor Lucian CERNUȘCA, PhD - "Aurel Vlaicu" University of Arad

VAT Treatment for Intra-Community Purchases of Used Vehicles

VAT Treatment for Intra-Community Purchases of Used Vehicles

Lucian Cernușca

Taxation

Pages: 38-49

Number 11, November 2025

DOI: dx.doi.org/10.37945/cbr.2025.11.04

Statistics: views 69 / PDF DL 1047 / PDF views 52

Abstract | PDF (228.01 KB)

Particularities Regarding the Taxation of Cultural Workers

Particularities Regarding the Taxation of Cultural Workers

Lucian Cernușca

Taxation

Pages: 46-56

Number 7, July 2025

DOI: dx.doi.org/10.37945/cbr.2025.07.05

Statistics: views 86 / PDF DL 694 / PDF views 44

Abstract | PDF (252.05 KB)

Income Taxation from Activity Provision in the Field of Medical/Dental Care

Income Taxation from Activity Provision in the Field of Medical/Dental Care

Lucian Cernușca

Taxation

Pages: 41-53

Number 6, June 2025

DOI: dx.doi.org/10.37945/cbr.2025.06.05

Statistics: views 72 / PDF DL 562 / PDF views 40

Abstract | PDF (238.23 KB)

Accounting and Tax Treatment of Uncollected Receivables

Accounting and Tax Treatment of Uncollected Receivables

Lucian Cernușca

Taxation

Pages: 15-26

Number 5, May 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.03

Statistics: views 94 / PDF DL 1121 / PDF views 189

Abstract | PDF (226.85 KB)

Tax Treatment of Income from Intellectual Property Rights

Tax Treatment of Income from Intellectual Property Rights

Lucian Cernușca

Taxation

Pages: 44-53

Number 4, April 2025

DOI: dx.doi.org/10.37945/cbr.2025.04.05

Statistics: views 49 / PDF DL 445 / PDF views 32

Abstract | PDF (210.07 KB)

Single Return for 2025

Single Return for 2025

Lucian Cernușca

Taxation

Pages: 39-49

Number 2, February 2025

DOI: dx.doi.org/10.37945/cbr.2025.02.05

Statistics: views 112 / PDF DL 991 / PDF views 90

Abstract | PDF (217.52 KB)


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