Taxation

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 15 / PDF DL 23 / PDF views 12

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 44 / PDF DL 100 / PDF views 75

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 20 / PDF DL 26 / PDF views 11

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 87 / PDF DL 85 / PDF views 41

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 19 / PDF DL 26 / PDF views 8

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 68 / PDF DL 238 / PDF views 59

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 46 / PDF DL 68 / PDF views 22

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 121 / PDF DL 540 / PDF views 89

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 112 / PDF DL 578 / PDF views 97

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 80 / PDF DL 103 / PDF views 38

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 234 / PDF DL 4026 / PDF views 58

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 96 / PDF DL 301 / PDF views 32

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 78 / PDF DL 93 / PDF views 37

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 49 / PDF DL 83 / PDF views 16

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 379 / PDF DL 3157 / PDF views 152

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 52 / PDF DL 120 / PDF views 20

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 48 / PDF DL 103 / PDF views 37

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 68 / PDF DL 115 / PDF views 30

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 73 / PDF DL 184 / PDF views 75

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 85 / PDF DL 95 / PDF views 28

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 283 / PDF DL 453 / PDF views 82

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 239 / PDF DL 1249 / PDF views 32

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 311 / PDF DL 353 / PDF views 75

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 237 / PDF DL 1131 / PDF views 44

Abstract | PDF (7.93 MB)


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