Cluj Tax Forum Journal nr. 3/2018

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…