Procedura fiscala

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. 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…