Taxation

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 75 / PDF DL 91 / PDF views 35

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 157 / PDF DL 106 / PDF views 79

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 108 / PDF DL 95 / PDF views 41

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 382 / PDF DL 267 / PDF views 150

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 276 / PDF DL 260 / PDF views 120

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 182 / PDF DL 366 / PDF views 112

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 60 / PDF DL 99 / PDF views 37

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 62 / PDF DL 85 / PDF views 20

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 157 / PDF DL 177 / 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 88 / PDF DL 98 / PDF views 38

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 144 / PDF DL 408 / PDF views 70

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 103 / PDF DL 213 / PDF views 86

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 68 / PDF DL 718 / PDF views 32

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 127 / PDF DL 1328 / PDF views 114

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 78 / PDF DL 152 / PDF views 35

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 242 / PDF DL 405 / PDF views 144

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 50 / PDF DL 136 / PDF views 22

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 940 / 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 68 / PDF DL 156 / PDF views 30

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 159 / PDF DL 635 / 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 178 / PDF DL 2112 / PDF views 142

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 111 / PDF DL 261 / PDF views 60

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 507 / PDF DL 5232 / PDF views 108

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 156 / PDF DL 667 / PDF views 46

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 98 / PDF DL 239 / PDF views 53

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 71 / PDF DL 240 / PDF views 25

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 784 / PDF DL 3485 / PDF views 309

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 80 / PDF DL 291 / PDF views 42

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 61 / PDF DL 243 / 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 86 / PDF DL 262 / 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 95 / PDF DL 344 / PDF views 89

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 96 / PDF DL 230 / PDF views 32

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 317 / PDF DL 580 / 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 256 / PDF DL 2882 / PDF views 41

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 371 / PDF DL 519 / PDF views 158

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 261 / PDF DL 2471 / PDF views 55

Abstract | PDF (7.93 MB)


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