Cluj Tax Forum Journal no. 1/2026

We are pleased to announce the release of Cluj Tax Forum Journal No. 1/2026, featuring a highly interesting table of contents:

EDITORIAL

Cosmin Flavius ​​Costaș / Happy New Digital Year

TAX UPDATES

Cosmin Flavius ​​Costaș / European Commission: Call for contributions on simplifying EU rules in the field of direct taxation

ARTICLES

Antonio Vaquera García / Tax consequences of new forms of patronage: digital crowdfunding and control over intermediary platforms

Antonia Vig / Taxing fool’s gold? The DAC8 Directive, insolvency, and the crypto-asset investor’s dilemma

Carlos Carbajo Nogal / VAT modernization in the digital age

Flavia-Nicoleta Constantin-Gălbău / Case law of the Court of Justice of the European Union relevant to the drafting and application of the Anti-Tax Avoidance Directives (ATAD)

SUMMARY OF NATIONAL TAX CASE LAW

JANUARY – FEBRUARY 2026

Cosmin Flavius ​​Costaș

DIGEST OF TAX CASE LAW FROM THE COURT OF JUSTICE OF THE EUROPEAN UNION

JANUARY – FEBRUARY 2026

Miruna Mihuță

HISTORICAL TAX CASE LAW OF THE COURT OF JUSTICE OF THE EUROPEAN UNION – Case C-386/04, Centro di Musicologia Walter Stauffer

Laura Lazăr

TAX CONSULTANCY

Sorin Roman / Summary of amendments to the Tax Code adopted via Law No. 239/2025 and Emergency Ordinance No. 8/2026

REVIEWS

Tudor Sergiu Pilcă/ Shaun Parsons, Taxing Crypto-Asset Transactions: Foundations for a Globally Coordinated Approach, Ed. IBFD, Amsterdam, 2022