Examples Regarding the Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Income from Independent Activities
Pages: 22-33
DOI: dx.doi.org/10.37945/cbr.2026.02.03
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Professor Lucian CERNUȘCA, PhD - "Aurel Vlaicu" University of Arad
Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form
Pages: 25-34
DOI: dx.doi.org/10.37945/cbr.2026.01.03
Statistics: views 87 / PDF DL 474 / PDF views 68
Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025
Pages: 41-51
DOI: dx.doi.org/10.37945/cbr.2025.12.05
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VAT Treatment for Intra-Community Purchases of Used Vehicles
Pages: 38-49
DOI: dx.doi.org/10.37945/cbr.2025.11.04
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Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025
Pages: 40-51
DOI: dx.doi.org/10.37945/cbr.2025.10.05
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Fiscal-Budgetary Measures with Impact on the Social Health Insurance System Introduced by Law No. 141/2025
Pages: 57-68
DOI: dx.doi.org/10.37945/cbr.2025.08.05
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Particularities Regarding the Taxation of Cultural Workers
Pages: 46-56
DOI: dx.doi.org/10.37945/cbr.2025.07.05
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Income Taxation from Activity Provision in the Field of Medical/Dental Care
Pages: 41-53
DOI: dx.doi.org/10.37945/cbr.2025.06.05
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Accounting and Tax Treatment of Uncollected Receivables
Pages: 15-26
DOI: dx.doi.org/10.37945/cbr.2025.05.03
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Tax Treatment of Income from Intellectual Property Rights
Pages: 44-53
DOI: dx.doi.org/10.37945/cbr.2025.04.05
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Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals
Pages: 60-72
DOI: dx.doi.org/10.37945/cbr.2025.03.06
Statistics: views 106 / PDF DL 678 / PDF views 51
Single Return for 2025
Pages: 39-49
DOI: dx.doi.org/10.37945/cbr.2025.02.05
Statistics: views 122 / PDF DL 1006 / PDF views 94
