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

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 13 / PDF DL 16 / PDF views 8

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 23 / PDF DL 60 / PDF views 10

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 42 / PDF DL 268 / PDF views 127

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 34 / PDF DL 326 / PDF views 28

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 97 / PDF DL 873 / PDF views 88

Abstract | PDF (217.52 KB)

Redirecting Amounts from Tax Owed by Companies for Sponsorships

Redirecting Amounts from Tax Owed by Companies for Sponsorships

Lucian Cernușca

Taxation

Pages: 41-49

Number 10, October 2024

DOI: dx.doi.org/10.37945/cbr.2024.10.05

Statistics: views 69 / PDF DL 187 / PDF views 58

Abstract | PDF (210.33 KB)


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