Taxation

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 63 / PDF DL 45 / PDF views 33

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 93 / PDF DL 68 / PDF views 34

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 174 / PDF DL 145 / PDF views 65

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 235 / PDF DL 218 / PDF views 104

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 163 / PDF DL 341 / PDF views 97

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 54 / PDF DL 78 / PDF views 36

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 59 / PDF DL 73 / PDF views 18

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 155 / PDF DL 164 / PDF views 81

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 84 / PDF DL 88 / PDF views 34

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 135 / PDF DL 371 / PDF views 64

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 98 / PDF DL 167 / PDF views 79

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 67 / PDF DL 688 / PDF views 30

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 118 / PDF DL 1294 / PDF views 109

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 76 / PDF DL 122 / PDF views 32

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 221 / PDF DL 351 / PDF views 123

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 48 / PDF DL 105 / PDF views 18

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 99 / PDF DL 908 / PDF views 68

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 67 / PDF DL 125 / PDF views 28

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 155 / PDF DL 594 / 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 172 / PDF DL 2047 / PDF views 139

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 109 / PDF DL 222 / PDF views 58

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 468 / PDF DL 5184 / PDF views 98

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 147 / PDF DL 626 / PDF views 42

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 97 / PDF DL 197 / PDF views 51

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 68 / PDF DL 197 / PDF views 24

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 686 / PDF DL 3400 / PDF views 271

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 76 / PDF DL 250 / PDF views 39

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 60 / PDF DL 208 / PDF views 42

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 85 / PDF DL 216 / 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 91 / PDF DL 309 / PDF views 86

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 95 / PDF DL 185 / PDF views 29

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 312 / PDF DL 537 / PDF views 84

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 252 / PDF DL 2841 / PDF views 40

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 361 / PDF DL 487 / PDF views 152

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 259 / PDF DL 2444 / PDF views 55

Abstract | PDF (7.93 MB)


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