Taxation

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 124 / PDF DL 127 / PDF views 72

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 45 / PDF DL 45 / PDF views 15

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 76 / PDF DL 68 / PDF views 34

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 56 / PDF DL 73 / PDF views 57

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 49 / PDF DL 69 / PDF views 25

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 87 / PDF DL 364 / PDF views 88

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 58 / PDF DL 56 / PDF views 25

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 147 / PDF DL 135 / PDF views 74

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 36 / PDF DL 44 / PDF views 11

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 92 / PDF DL 781 / PDF views 64

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 60 / PDF DL 83 / PDF views 25

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 134 / PDF DL 555 / PDF views 94

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 129 / PDF DL 1266 / PDF views 108

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 91 / PDF DL 124 / PDF views 46

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 335 / PDF DL 4563 / PDF views 83

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 105 / PDF DL 398 / PDF views 35

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 85 / PDF DL 108 / PDF views 46

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 58 / PDF DL 96 / PDF views 19

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 475 / PDF DL 3226 / PDF views 195

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 61 / PDF DL 136 / PDF views 28

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 53 / PDF DL 112 / 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 78 / PDF DL 130 / PDF views 36

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 81 / PDF DL 203 / PDF views 79

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 91 / PDF DL 104 / 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 287 / PDF DL 462 / PDF views 83

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 245 / PDF DL 2222 / PDF views 36

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 325 / PDF DL 380 / PDF views 104

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 252 / PDF DL 1286 / PDF views 50

Abstract | PDF (7.93 MB)


This website uses cookies to analyze the traffic and to improve the browsing experience. The cookies of third party companies / services placed on this site (Google Analytics, Facebook, Twitter, Disqus) are included here. By continuing to use this website, you agree to the storage of all cookies on your device.