Taxation

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 84 / PDF DL 744 / PDF views 63

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 29 / PDF DL 38 / PDF views 15

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 44 / PDF DL 266 / PDF views 236

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 58 / PDF DL 147 / PDF views 39

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 29 / PDF DL 76 / PDF views 64

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 295 / PDF DL 539 / PDF views 92

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 128 / PDF DL 140 / PDF views 40

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 222 / PDF DL 236 / PDF views 129

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 157 / PDF DL 143 / PDF views 59

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 120 / PDF DL 155 / PDF views 46

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 289 / PDF DL 211 / PDF views 132

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 136 / PDF DL 149 / 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 874 / PDF DL 605 / PDF views 338

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 354 / PDF DL 348 / PDF views 157

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 247 / PDF DL 439 / PDF views 155

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 70 / PDF DL 134 / PDF views 41

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 76 / PDF DL 127 / PDF views 30

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 161 / PDF DL 205 / 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 113 / PDF DL 146 / PDF views 46

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 167 / PDF DL 447 / PDF views 85

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 117 / PDF DL 273 / PDF views 96

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 93 / PDF DL 759 / PDF views 52

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 202 / PDF DL 1439 / PDF views 141

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 93 / PDF DL 207 / 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 275 / PDF DL 470 / PDF views 187

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 62 / PDF DL 175 / PDF views 33

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 106 / PDF DL 972 / 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 85 / PDF DL 201 / 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 179 / PDF DL 663 / 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 209 / PDF DL 2183 / PDF views 176

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 126 / PDF DL 304 / PDF views 66

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 636 / PDF DL 5286 / PDF views 126

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 191 / PDF DL 729 / PDF views 53

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 114 / PDF DL 281 / 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 86 / PDF DL 329 / 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 1087 / PDF DL 3675 / PDF views 393

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 92 / PDF DL 389 / 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 67 / PDF DL 301 / 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 333 / 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 109 / PDF DL 412 / PDF views 98

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 293 / PDF views 36

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 329 / PDF DL 669 / 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 277 / PDF DL 2917 / PDF views 45

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 404 / PDF DL 602 / PDF views 176

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 279 / PDF DL 2500 / PDF views 60

Abstract | PDF (7.93 MB)


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