Taxation

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 60 / PDF DL 188 / PDF views 20

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 46 / PDF DL 111 / PDF views 16

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 62 / PDF DL 460 / PDF views 140

Abstract | PDF (226.85 KB)

Accounting and Tax Treatment of Management and Consulting Expenses

Accounting and Tax Treatment of Management and Consulting Expenses

Delia David

Taxation

Pages: 27-36

Number 5, May 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.04

Statistics: views 35 / PDF DL 190 / PDF views 70

Abstract | PDF (248.79 KB)

Tax Reductions Applicable to Corporate Income Tax in Romania

Tax Reductions Applicable to Corporate Income Tax in Romania

Elena Stănciulescu

Taxation

Pages: 35-43

Number 4, April 2025

DOI: dx.doi.org/10.37945/cbr.2025.04.04

Statistics: views 70 / PDF DL 149 / PDF views 29

Abstract | PDF (201.09 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 39 / PDF DL 375 / 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 100 / PDF DL 920 / PDF views 88

Abstract | PDF (217.52 KB)

Forms, Methods and Tools for Conducting Tax Control

Forms, Methods and Tools for Conducting Tax Control

Elena Stănciulescu

Taxation

Pages: 49-58

Number 1, January 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.06

Statistics: views 48 / PDF DL 140 / PDF views 27

Abstract | PDF (223.51 KB)

Standard Audit File for Tax – SAF-T

Standard Audit File for Tax – SAF-T

Elena Stănciulescu

Taxation

Pages: 47-57

Number 11, November 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.06

Statistics: views 58 / PDF DL 384 / PDF views 249

Abstract | PDF (220.32 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 74 / PDF DL 197 / PDF views 58

Abstract | PDF (210.33 KB)

Offences Removed from the Scope of the Prevention Law

Offences Removed from the Scope of the Prevention Law

Elena Stănciulescu

Taxation

Pages: 27-35

Number 7, July 2024

DOI: dx.doi.org/10.37945/cbr.2024.07.04

Statistics: views 33 / PDF DL 169 / PDF views 66

Abstract | PDF (212.19 KB)

Aspects Regarding the Related Enterprises

Aspects Regarding the Related Enterprises

Lucian Cernușca

Taxation

Pages: 42-49

Number 3, March 2024

DOI: dx.doi.org/10.37945/cbr.2024.03.05

Statistics: views 304 / PDF DL 646 / PDF views 94

Abstract | PDF (206.09 KB)

Single Return Corresponding to 2024

Single Return Corresponding to 2024

Lucian Cernușca

Taxation

Pages: 31-42

Number 1, January 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.04

Statistics: views 133 / PDF DL 230 / PDF views 41

Abstract | PDF (227.50 KB)

Non-Taxable Salary Benefits Granted to Employees in 2024

Non-Taxable Salary Benefits Granted to Employees in 2024

Elena Stănciulescu

Taxation

Pages: 43-48

Number 1, January 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.05

Statistics: views 230 / PDF DL 322 / PDF views 133

Abstract | PDF (196.11 KB)

Taxation of Activities in the IT Field

Taxation of Activities in the IT Field

Lucian Cernușca

Taxation

Pages: 31-39

Number 11, November 2023

DOI: dx.doi.org/10.37945/cbr.2023.11.04

Statistics: views 161 / PDF DL 239 / PDF views 61

Abstract | PDF (215.09 KB)

News Regarding the Taxation of Authorized Natural Persons in 2023

News Regarding the Taxation of Authorized Natural Persons in 2023

Lucian Cernușca

Taxation

Pages: 56-64

Number 5, May 2023

DOI: dx.doi.org/10.37945/cbr.2023.05.06

Statistics: views 126 / PDF DL 169 / PDF views 48

Abstract | PDF (203.97 KB)

Updates on the Taxation of Lease Income in 2023

Updates on the Taxation of Lease Income in 2023

Lucian Cernușca

Taxation

Pages: 53-61

Number 3, March 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.06

Statistics: views 295 / PDF DL 286 / PDF views 134

Abstract | PDF (218.09 KB)

Single Statement Corresponding to 2023

Single Statement Corresponding to 2023

Lucian Cernușca

Taxation

Pages: 50-61

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.06

Statistics: views 142 / PDF DL 239 / PDF views 46

Abstract | PDF (415.54 KB)

The VAT Regime Regarding the Trading of Lands and Buildings

The VAT Regime Regarding the Trading of Lands and Buildings

Lucian Cernușca

Taxation

Pages: 43-54

Number 12, December 2022

DOI: dx.doi.org/10.37945/cbr.2022.12.05

Statistics: views 928 / PDF DL 718 / PDF views 361

Abstract | PDF (223.96 KB)

Accounting and Fiscal Treatment Regarding the Travel Expenses

Accounting and Fiscal Treatment Regarding the Travel Expenses

Lucian Cernușca

Taxation

Pages: 44-54

Number 9, September 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.05

Statistics: views 360 / PDF DL 439 / PDF views 161

Abstract | PDF (216.52 KB)

Adjustment of Value-Added Tax

Adjustment of Value-Added Tax

Lucian Cernușca

Taxation

Pages: 24-34

Number 7, July 2022

DOI: dx.doi.org/10.37945/cbr.2022.07.03

Statistics: views 258 / PDF DL 522 / PDF views 157

Abstract | PDF (210.03 KB)

Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers

Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers

Lucian Cernușca

Taxation

Pages: 39-48

Number 5, May 2022

DOI: dx.doi.org/10.37945/cbr.2022.05.05

Statistics: views 74 / PDF DL 213 / PDF views 42

Abstract | PDF (231.39 KB)

Aspects Regarding the Support of Non-Profit Entities/Places of Worship

Aspects Regarding the Support of Non-Profit Entities/Places of Worship

Lucian Cernușca

Taxation

Pages: 52-60

Number 4, April 2022

DOI: dx.doi.org/10.37945/cbr.2022.04.06

Statistics: views 80 / PDF DL 200 / PDF views 32

Abstract | PDF (211.66 KB)

The Single Statement Corresponding to the Year 2022

The Single Statement Corresponding to the Year 2022

Lucian Cernușca

Taxation

Pages: 25-36

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.04

Statistics: views 163 / PDF DL 280 / PDF views 82

Abstract | PDF (277.42 KB)

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules

Doru Pleșea

Taxation

Pages: 53-60

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.07

Statistics: views 120 / PDF DL 226 / PDF views 47

Abstract | PDF (240.23 KB)

Input and Output in/from the VAT upon Collection System

Input and Output in/from the VAT upon Collection System

Lucian Cernușca

Taxation

Pages: 34-43

Number 12, December 2021

DOI: dx.doi.org/10.37945/cbr.2021.12.04

Statistics: views 175 / PDF DL 539 / PDF views 88

Abstract | PDF (224.43 KB)

SAF-T – The Reporting that Will Improve the Collection?

SAF-T – The Reporting that Will Improve the Collection?

Florin Andrei, Alina Petraș

Taxation

Pages: 52-56

Number 12, December 2021

DOI: dx.doi.org/10.37945/cbr.2021.12.06

Statistics: views 122 / PDF DL 366 / PDF views 98

Abstract | PDF (207.50 KB)

Single Tax Rectifying Statement

Single Tax Rectifying Statement

Lucian Cernușca

Taxation

Pages: 35-44

Number 10, October 2021

DOI: dx.doi.org/10.37945/cbr.2021.10.05

Statistics: views 101 / PDF DL 848 / PDF views 54

Abstract | PDF (229.73 KB)

Adjusting the Tax Base of the Value Added Tax

Adjusting the Tax Base of the Value Added Tax

Lucian Cernușca

Taxation

Pages: 22-32

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.03

Statistics: views 209 / PDF DL 1518 / PDF views 143

Abstract | PDF (408.29 KB)

Direct Taxation in the European Union Countries (II)

Direct Taxation in the European Union Countries (II)

Maria-Cosmina Pințea

Taxation

Pages: 63-72

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.07

Statistics: views 96 / PDF DL 286 / PDF views 40

Abstract | PDF (375.76 KB)

The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax

The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax

Elena Stănciulescu

Taxation

Pages: 37-44

Number 8, August 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.05

Statistics: views 279 / PDF DL 556 / PDF views 198

Abstract | PDF (306.47 KB)

Direct Taxation in the European Union Countries (I)

Direct Taxation in the European Union Countries (I)

Maria-Cosmina Pințea

Taxation

Pages: 65-72

Number 8, August 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.08

Statistics: views 65 / PDF DL 260 / PDF views 34

Abstract | PDF (335.28 KB)

Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011

Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011

Lucian Cernușca

Taxation

Pages: 46-53

Number 6, June 2021

DOI: dx.doi.org/10.37945/cbr.2021.06.06

Statistics: views 111 / PDF DL 1063 / PDF views 70

Abstract | PDF (300.27 KB)

Supporting the Non-Profit/Cult Organizations

Supporting the Non-Profit/Cult Organizations

Lucian Cernușca

Taxation

Pages: 47-56

Number 4, April 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.06

Statistics: views 90 / PDF DL 288 / PDF views 32

Abstract | PDF (353.40 KB)

Single Return for 2021

Single Return for 2021

Lucian Cernușca

Taxation

Pages: 44-52

Number 2, February 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.05

Statistics: views 193 / PDF DL 749 / PDF views 96

Abstract | PDF (324.30 KB)

Statement 311

Statement 311

Lucian Cernușca

Taxation

Pages: 39-48

Number 1, January 2021

DOI: dx.doi.org/10.37945/cbr.2021.01.05

Statistics: views 220 / PDF DL 2282 / PDF views 191

Abstract | PDF (299.42 KB)

National and International Fiscal Regulations on Value Added Tax (II)

National and International Fiscal Regulations on Value Added Tax (II)

George-Adrian Stanciu

Taxation

Pages: 64-72

Number 11, November 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.08

Statistics: views 131 / PDF DL 386 / PDF views 68

Abstract | PDF (8.92 MB)

The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers

The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers

Lucian Cernușca

Taxation

Pages: 27-37

Number 10, October 2020

DOI: dx.doi.org/10.37945/cbr.2020.10.04

Statistics: views 663 / PDF DL 5312 / PDF views 129

Abstract | PDF (8.73 MB)

Taxation of Income from Professional Training Activities

Taxation of Income from Professional Training Activities

Bogdan Cosmin Gomoi

Taxation

Pages: 38-45

Number 10, October 2020

DOI: dx.doi.org/10.37945/cbr.2020.10.05

Statistics: views 204 / PDF DL 825 / PDF views 57

Abstract | PDF (8.57 MB)

National and International Fiscal Regulations on Value Added Tax (I)

National and International Fiscal Regulations on Value Added Tax (I)

George-Adrian Stanciu

Taxation

Pages: 61-72

Number 10, October 2020

DOI: dx.doi.org/10.37945/cbr.2020.10.08

Statistics: views 118 / PDF DL 376 / PDF views 61

Abstract | PDF (8.60 MB)

International Double Taxation. Content, Consequences and Avoidance (II)

International Double Taxation. Content, Consequences and Avoidance (II)

Adriana Cazacu

Taxation

Pages: 61-72

Number 9, September 2020

DOI: dx.doi.org/10.37945/cbr.2020.09.07

Statistics: views 87 / PDF DL 422 / PDF views 32

Abstract | PDF (8.49 MB)

The Reverse Charge Mechanism

The Reverse Charge Mechanism

Elena Stănciulescu

Taxation

Pages: 45-52

Number 8, August 2020

DOI: dx.doi.org/10.37945/cbr.2020.08.06

Statistics: views 1142 / PDF DL 3803 / PDF views 407

Abstract | PDF (8.31 MB)

International Double Taxation. Content, Consequences and Avoidance (I)

International Double Taxation. Content, Consequences and Avoidance (I)

Adriana Cazacu

Taxation

Pages: 62-72

Number 8, August 2020

DOI: dx.doi.org/10.37945/cbr.2020.08.08

Statistics: views 99 / PDF DL 496 / PDF views 45

Abstract | PDF (8.35 MB)

The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts

The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts

Lucian Cernușca

Taxation

Pages: 54-62

Number 6, June 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.07

Statistics: views 69 / PDF DL 370 / PDF views 43

Abstract | PDF (8.31 MB)

Tax Measures Adopted in the Context of the Coronavirus Crisis

Tax Measures Adopted in the Context of the Coronavirus Crisis

Adriana Florina Popa, Radu Ciobanu

Taxation

Pages: 44-52

Number 5, May 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.05

Statistics: views 95 / PDF DL 409 / PDF views 42

Abstract | PDF (8.31 MB)

The Mechanism for the Taxation of Investment Incomes

The Mechanism for the Taxation of Investment Incomes

Lucian Cernușca

Taxation

Pages: 53-62

Number 5, May 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.06

Statistics: views 114 / PDF DL 508 / PDF views 101

Abstract | PDF (8.21 MB)

Form 230

Form 230

Lucian Cernușca

Taxation

Pages: 56-63

Number 4, April 2020

DOI: dx.doi.org/10.37945/cbr.2020.04.07

Statistics: views 109 / PDF DL 378 / PDF views 37

Abstract | PDF (8.14 MB)

The Single Return for the Year 2020

The Single Return for the Year 2020

Lucian Cernușca

Taxation

Pages: 43-53

Number 3, March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.05

Statistics: views 349 / PDF DL 763 / PDF views 85

Abstract | PDF (8.04 MB)

The Tax Regime of Non-Profit Organisations

The Tax Regime of Non-Profit Organisations

Elena Stănciulescu

Taxation

Pages: 58-66

Number 2, February 2020

DOI: dx.doi.org/10.37945/cbr.2020.02.07

Statistics: views 281 / PDF DL 3000 / PDF views 46

Abstract | PDF (7.98 MB)

The Fiscal Burden in Relation to Income from Salaries. European Union Case Study

The Fiscal Burden in Relation to Income from Salaries. European Union Case Study

Radu Ciobanu, Daniela-Nicoleta Sahlian, Mihai Vuță

Taxation

Pages: 42-47

Number 1, January 2020

Statistics: views 406 / PDF DL 686 / PDF views 179

Abstract | PDF (7.87 MB)

Taxation for Individual Part-Time Contracts

Taxation for Individual Part-Time Contracts

Bogdan Cosmin Gomoi

Taxation

Pages: 48-59

Number 1, January 2020

Statistics: views 283 / PDF DL 2583 / PDF views 60

Abstract | PDF (7.93 MB)


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