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 21 / PDF DL 26 / PDF views 9

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 31 / PDF DL 82 / PDF views 12

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 46 / PDF DL 288 / PDF views 128

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 30 / PDF DL 166 / PDF views 69

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 64 / PDF DL 124 / PDF views 28

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 35 / PDF DL 344 / 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 888 / 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 46 / PDF DL 111 / PDF views 26

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 55 / PDF DL 351 / PDF views 247

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 69 / PDF DL 189 / 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 31 / PDF DL 147 / 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 301 / PDF DL 615 / 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 131 / PDF DL 209 / 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 229 / PDF DL 297 / 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 160 / PDF DL 211 / 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 123 / PDF DL 167 / 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 293 / PDF DL 263 / 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 139 / PDF DL 215 / 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 921 / PDF DL 692 / PDF views 359

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 358 / PDF DL 411 / 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 255 / PDF DL 498 / PDF views 156

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 73 / PDF DL 187 / 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 79 / PDF DL 181 / 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 162 / PDF DL 258 / 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 119 / PDF DL 204 / 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 174 / PDF DL 518 / 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 119 / PDF DL 338 / 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 98 / PDF DL 823 / PDF views 53

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 208 / PDF DL 1501 / PDF views 142

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 95 / PDF DL 265 / 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 278 / PDF DL 529 / 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 64 / PDF DL 243 / 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 109 / PDF DL 1041 / 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 87 / PDF DL 262 / 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 189 / PDF DL 722 / 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 216 / PDF DL 2257 / PDF views 190

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 361 / 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 658 / PDF DL 5308 / 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 201 / PDF DL 805 / 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 117 / PDF DL 353 / 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 391 / 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 1130 / PDF DL 3770 / PDF views 400

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 96 / PDF DL 471 / 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 68 / PDF DL 347 / 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 389 / 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 484 / 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 106 / PDF DL 352 / 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 344 / PDF DL 738 / 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 280 / PDF DL 2977 / 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 405 / PDF DL 658 / 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 282 / PDF DL 2558 / PDF views 60

Abstract | PDF (7.93 MB)


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