Professor Lucian CERNUȘCA, PhD - "Aurel Vlaicu" University of Arad

Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code

Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code

Lucian Cernușca

Taxation

Pages: 36-46

Number 11, November 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.05

Statistics: views 53 / PDF DL 170 / PDF views 71

Abstract | PDF (257.55 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 25 / PDF DL 32 / PDF views 15

Abstract | PDF (210.33 KB)

Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons

Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons

Lucian Cernușca

Taxation

Pages: 46-55

Number 8, August 2024

DOI: dx.doi.org/10.37945/cbr.2024.08.06

Statistics: views 48 / PDF DL 64 / PDF views 23

Abstract | PDF (220.49 KB)

Declarative and Payment Obligations Regarding the Taxation of Income from Independent Activities Carried Out Under Sports Activity Contracts

Declarative and Payment Obligations Regarding the Taxation of Income from Independent Activities Carried Out Under Sports Activity Contracts

Lucian Cernușca

Taxation

Pages: 30-40

Number 6, June 2024

DOI: dx.doi.org/10.37945/cbr.2024.06.04

Statistics: views 161 / PDF DL 137 / PDF views 63

Abstract | PDF (239.89 KB)

New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis

New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis

Lucian Cernușca

Taxation

Pages: 48-55

Number 4, April 2024

DOI: dx.doi.org/10.37945/cbr.2024.04.05

Statistics: views 216 / PDF DL 162 / PDF views 80

Abstract | PDF (206.44 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 262 / PDF DL 344 / PDF views 79

Abstract | PDF (206.09 KB)

Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices

Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices

Lucian Cernușca

Taxation

Pages: 48-57

Number 2, February 2024

DOI: dx.doi.org/10.37945/cbr.2024.02.06

Statistics: views 316 / PDF DL 196 / PDF views 143

Abstract | PDF (215.27 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 120 / PDF DL 126 / PDF views 40

Abstract | PDF (227.50 KB)

New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024

New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024

Lucian Cernușca

Taxation

Pages: 54-63

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.07

Statistics: views 417 / PDF DL 307 / PDF views 139

Abstract | PDF (225.47 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 153 / PDF DL 130 / PDF views 59

Abstract | PDF (215.09 KB)

New Regulations Concerning the Social Health Insurance Contribution in Accordance with the Provisions of Law No. 296/2023

New Regulations Concerning the Social Health Insurance Contribution in Accordance with the Provisions of Law No. 296/2023

Lucian Cernușca

Taxation

Pages: 42-48

Number 10, October 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.05

Statistics: views 300 / PDF DL 264 / PDF views 108

Abstract | PDF (205.50 KB)

Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights

Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights

Lucian Cernușca

Taxation

Pages: 31-40

Number 9, September 2023

DOI: dx.doi.org/10.37945/cbr.2023.09.04

Statistics: views 103 / PDF DL 214 / PDF views 94

Abstract | PDF (212.12 KB)


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