Cluj Tax Forum Journal nr. 5/2019 CUPRINS Editorial Calin, file din povestea revizuirii COSMIN FLAVIUS COSTAS Dreptul statului de a reglementa sistemul fiscal vs. reglementarea multilaterala cu privire la noul punct de legatura si alocarea veniturilor MIHAELA TOFAN Preturile de transfer (II). Actorii principali ai materiei preturilor de transfer. Organul fiscal si persoanele afiliate IRINA…
Cluj Tax Forum Journal nr. 4/2019 CUPRINS Editorial Noi tendinte ale fiscului in inspectiile fiscale, colectia toamna – iarna 2019 Cosmin Flavius Costas Lipsa formularii contestatiei ca exceptie relativa in contenciosul fiscal si posibilitatea invocarii unor motive noi in fata instantei, raportat la cele sustinute prin contestatie – se aplica in materie fiscala art. 8…
Cluj Tax Forum Journal nr. 3/2019 Cuprins Editorial Scrierea unor reguli ale proceselor fiscale – un subiect pentru care nu exista interes? COSMIN FLAVIUS COSTAS CCTB/CCCTB Noul regim european al impozitarii societatilor (I) RALUCA SIMA-LENGHEL Tendinte jurisprudentiale actuale. Problematica TVA-ului imobiliar in cauza Salomie si Oltean, C-183/14. Oscilatii judiciare in suspendarea actului administrativ fiscal. Mecanismul…
Cluj Tax Forum Journal nr. 2/2019 Cuprins: Editorial Cosmin Flavius Costas Odiseea fiscala 2019: Supernove, Comete, Meteoriti Adriano Di Pietro Justice fiscale et intégration européen: le rôle des juges fiscaux Mihaela Tofan Provocarile proiectului CCTB/CCCTB: de la armonizare la integrare fiscala in Uniunea Europeana Radu Bufan, Tanti Anghel, Traian-Mihail Stefanescu, Gheorghe Matei Regimul probelor in procedura…
Cluj Tax Forum Journal nr. 1/2019 CUPRINS COSMIN FLAVIUS COSTAS Editorial. Impozitarea gigantilor. Too Big to Tax? SEPTIMIU PUT Despre inepuizabila problematica a TVA. O viziune secventiala aplicativa in registrul special al cotei reduse de TVA de 5% LIVIA-MARIA MOLDOVAN Cateva consideratii despre noutatile aduse de O.U.G. nr. 114/2018 cu impact in sectorul constructiilor MARIUS…
Cluj Tax Forum Journal nr. 5/2018 CUPRINS Cosmin Flavius COSTAS Editorial Contribuabilul-investigator: cateva posibile intrebari Agnes HORVATH The Taxation of Intellectual Property in the European Union Cosmin Flavius COSTAS Access to file: right(s) of the defence or defence of the right(s) Alina Mihaela GHERMAN Suspendarea solutionarii contestatiei in ipoteza formularii unei sesizari penale de catre…
Cluj Tax Forum Journal nr. 4/2018 CUPRINS Imposibila intoarcere sau reculul jurisprudentei fiscale Cosmin Flavius COSTAS Overview of the Administrative Cooperation Rules Within the European Union Irina GALIS O noua perspectiva asupra conceptelor de „evaziune fiscala” si „frauda fiscala” Cosmin Flavius COSTAS Examen jurisprudential privind incidenta art. 43 alin. (3) C. proc. fisc. in solutionarea…
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…
Cluj Tax Forum Journal nr. 2/2018 CUPRINS Editorial Sanctiunea abuzurilor, de-o parte si de alta a frontului fiscal Cosmin Flavius COSTAS Questions Concerning Investigative Powers and Sanctions in Cases of VAT Frauds. A Comparative Analysis Cosmin Flavius COSTAS Incidenta preturilor de transfer in materia ajutoarelor de stat. Analiza jurisprudentei Europene Vladimir GRIGA Reflectarea planului de…
Cluj Tax Forum Journal nr. 1/2018 Editorial Cluj Tax Forum Journal, la inceputul unei noi expeditii in marea agitata a fiscalitatii Cosmin Flavius COSTAS Taxpayers’ procedural rights in the transnational tax assessment: state of art and future perspectives Pietro MASTELLONE Planul de actiune al Comisiei Europene. Catre un spatiu unic pentru TVA in Uniunea Europeana…
Editor / Editor: Conf. dr. Cosmin Flavius Costaș Facultatea de Drept, Universitatea Babeș-Bolyai din Cluj-Napoca. Avocat, Baroul Arad. Partener și asociat coordonator Costaș, Negru & Asociații – SCA. Fondator Cluj Tax Forum Colegiul Editorial / Editorial Board: Prof. dr. Mihaela Tofan Facultatea de Economie și Administrarea Afacerilor, Universitatea Alexandru Ioan Cuza din Iași. Avocat,…
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