Cluj Tax Forum Journal nr. 3/2018

Cluj Tax Forum Journal nr. 3/2018

CUPRINS
A treia certitudine: marsul de neoprit al tehnologiei
Cosmin Flavius COSTAS

Taxation of the Bitcoin on the Value Added Tax: Particularly, Judgment of the European Court in Case C‑264/14 (22 October 2015)
Marta GONZÁLEZ APARICIO

Despre prescriptie in dreptul fiscal. Traditie si inedit contemporan
Mihaela TOFAN

Contributiile sociale obligatorii aplicabile cu incepere de la 1 ianuarie 2018 in Romania
Cosmin Flavius COSTAS

Taxa de clawback. Context si reglementare (I)
Gabriela DANILA

Sinteza de jurisprudenta fiscala nationala – (iulie-august 2018)
Cosmin Flavius COSTAS

Repertoriul de jurisprudenta in materie fiscala al Curtii de Justitie a Uniunii Europene (iulie-august 2018)
Alexandra Maria MURESAN