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 26 / PDF DL 54 / PDF views 10
Professor Lucian CERNUȘCA, PhD - "Aurel Vlaicu" University of Arad
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
Statistics: views 96 / PDF DL 1198 / PDF views 64
VAT Treatment for Intra-Community Purchases of Used Vehicles
Pages: 38-49
DOI: dx.doi.org/10.37945/cbr.2025.11.04
Statistics: views 79 / PDF DL 1134 / PDF views 58
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
Statistics: views 66 / PDF DL 122 / PDF views 47
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
Statistics: views 124 / PDF DL 1235 / PDF views 79
Particularities Regarding the Taxation of Cultural Workers
Pages: 46-56
DOI: dx.doi.org/10.37945/cbr.2025.07.05
Statistics: views 89 / PDF DL 701 / PDF views 44
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
Statistics: views 78 / PDF DL 566 / PDF views 40
Accounting and Tax Treatment of Uncollected Receivables
Pages: 15-26
DOI: dx.doi.org/10.37945/cbr.2025.05.03
Statistics: views 104 / PDF DL 1133 / PDF views 195
Tax Treatment of Income from Intellectual Property Rights
Pages: 44-53
DOI: dx.doi.org/10.37945/cbr.2025.04.05
Statistics: views 52 / PDF DL 453 / PDF views 32
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 100 / PDF DL 658 / PDF views 48
Single Return for 2025
Pages: 39-49
DOI: dx.doi.org/10.37945/cbr.2025.02.05
Statistics: views 116 / PDF DL 999 / PDF views 92
Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons
Pages: 37-48
DOI: dx.doi.org/10.37945/cbr.2025.01.05
Statistics: views 117 / PDF DL 940 / PDF views 68
