{"id":7148,"date":"2025-12-10T16:35:13","date_gmt":"2025-12-10T16:35:13","guid":{"rendered":"https:\/\/lawen.ite.ro\/?p=7148"},"modified":"2025-12-10T16:37:49","modified_gmt":"2025-12-10T16:37:49","slug":"cluj-tax-forum-journal-no-4-2025","status":"publish","type":"post","link":"https:\/\/lawen.ite.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-4-2025\/","title":{"rendered":"Cluj Tax Forum Journal no. 4\/2025"},"content":{"rendered":"<p>The <em>Cluj Tax Forum Journal<\/em>, a tax magazine published in physical format by Hamangiu Publishing House, is available with issue no. 4\/2025. In this magazine you can read:<\/p>\n<ul>\n<li>EDITORIAL<\/li>\n<\/ul>\n<p>Ciprian P\u0103un\/ <em>O lume a comediei inaugurat\u0103 de o intrig\u0103 tragic\u0103 sau cum teatrul ucide realitatea. Scurt excurs de politic\u0103 fiscal\u0103 interna\u021bional\u0103<\/em><\/p>\n<ul>\n<li>NOUT\u0102\u021aI FISCALE<\/li>\n<\/ul>\n<p>Cosmin Flavius Costa\u0219\/ <em>OCDE public\u0103 o a doua serie de profiluri actualizate de \u021bar\u0103 privind pre\u021burile de transfer, cu noi informa\u021bii despre activele corporale greu de evaluat \u0219i reguli de distribu\u021bie simplificate<\/em><\/p>\n<ul>\n<li>ARTICOLE<\/li>\n<\/ul>\n<p>Mar\u00eda Teresa Mata Sierra, Antonio Vaquera Garc\u00eda\/ <em>Curtea de Conturi a Regatului Spaniei<\/em><\/p>\n<p>Alina Mihaela Gherman\/ <em>Impozitarea veniturilor a c\u0103ror surs\u0103 nu a fost identificat\u0103. O cutie a Pandorei privit\u0103 critic (\u0219i) prin prisma jurispruden\u021bei<\/em><\/p>\n<p>Daniela Constantin-Vorovenci\/ <em>Eterna lupt\u0103 a legiuitorului fiscal \u00eentre constr\u00e2ngeri bugetare \u0219i principiile de drept: Analiz\u0103 critic\u0103 a Legii nr. 141\/2025<\/em><\/p>\n<p>Cosmin Flavius Costa\u0219\/ <em>Ce ne spunem atunci c\u00e2nd nu vorbim? O discu\u021bie despre TVA \u0219i ce s-a vrut prin intempestiva O.G. nr. 22\/2025<\/em><\/p>\n<ul>\n<li>SINTEZ\u0102 DE JURISPRUDEN\u021a\u0102 FISCAL\u0102 NA\u021aIONAL\u0102<\/li>\n<\/ul>\n<p>IULIE \u2013 AUGUST 2025<\/p>\n<p>Cosmin Flavius Costa\u0219<\/p>\n<ul>\n<li>REPERTORIUL DE JURISPRUDEN\u021a\u0102 \u00ceN MATERIE FISCAL\u0102 AL CUR\u021aII DE JUSTI\u021aIE A UNIUNII EUROPENE<\/li>\n<\/ul>\n<p>IULIE \u2013 AUGUST 2025<\/p>\n<p>Miruna Mihu\u021b\u0103<\/p>\n<ul>\n<li>JURISPRUDEN\u021a\u0102 FISCAL\u0102 ISTORIC\u0102 A CUR\u021aII DE JUSTI\u021aIE A UNIUNII EUROPENE \u2013 cauza C-379\/05, <em>AMURTA<\/em><\/li>\n<\/ul>\n<p>Laura Laz\u0103r<\/p>\n<ul>\n<li>CONSULTAN\u021a\u0102 FISCAL\u0102<\/li>\n<\/ul>\n<p>Sorin Roman\/ <em>Sinteza modific\u0103rilor Codului fiscal adoptate prin Legea nr. 141\/2025 privind unele m\u0103suri fiscal-bugetare<\/em><\/p>\n<ul>\n<li>RECENZII<\/li>\n<\/ul>\n<p>Mihaela Tofan\/ S. Gombotz, <em>Multilateralism in Tax Treaty Law<\/em>, IBFD. WU \u2013 Tax Law and Policy Series nr. 32\/2024<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Cluj Tax Forum Journal, a tax magazine published in physical format by Hamangiu Publishing House, is available with issue no. 4\/2025. In this magazine you can read: EDITORIAL Ciprian P\u0103un\/ O lume a comediei inaugurat\u0103 de o intrig\u0103 tragic\u0103 sau cum teatrul ucide realitatea. Scurt excurs de politic\u0103 fiscal\u0103 interna\u021bional\u0103 NOUT\u0102\u021aI FISCALE Cosmin Flavius [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7142,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":{"0":"post-7148","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-recent-editorial-publications"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cluj Tax Forum Journal no. 4\/2025 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca<\/title>\n<meta name=\"description\" content=\"The Cluj Tax Forum Journal, a tax magazine published in physical format by Hamangiu Publishing House, is available with issue no. 4\/2025.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cluj Tax Forum Journal no. 4\/2025\" \/>\n<meta property=\"og:description\" content=\"The Cluj Tax Forum Journal, a tax magazine published in physical format by Hamangiu Publishing House, is available with issue no. 4\/2025.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lawen.ite.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-4-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Facultatea de Drept, Universitatea Babes-Bolyai - 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