Cluj Tax Forum Journal no. 2/2026 has been published

A new issue of this journal, *Cluj Tax Forum Journal* No. 2/2026, is available from Hamangiu Publishing. The table of contents is provided below:

EDITORIAL

Cosmin Flavius ​​Costaș / It depends on how you look at things; everything depends

TAX UPDATES

Cosmin Flavius ​​Costaș / European Commission: Publication of the study on wealth taxation, including taxes on net wealth, capital, and exit taxes

ARTICLES

Ciprian Păun / A devourer of assets roams freely through judicial and tax proceedings—”The 70% Dragon”

Antonio Vaquera García / Tax consequences of new forms of patronage: digital crowdfunding and oversight of intermediary platforms (II)

Gabriel-Valeriu Pășcui / Legal subordination or independent activity in alternative transport? Tax evasion or an administrative and tax litigation dispute? María Teresa Mata Sierra / Taxation of scholarships under income tax rules

SUMMARY OF NATIONAL TAX CASE LAW

MARCH – APRIL 2026

Cosmin Flavius ​​Costaș

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

MARCH – APRIL 2026

Miruna Mihuță

HISTORICAL TAX CASE LAW OF THE COURT OF JUSTICE OF THE EUROPEAN UNION (joined cases C-397/98, Metalgesellschaft and Others, and C-410/98, Hoechst UK Ltd)

Laura Lazăr

TAX CONSULTANCY

Sorin Roman / Tax treatment regarding the sale of client contracts

BOOK REVIEWS

Alina-Mihaela Gherman / Rita de la Feria (ed.), Taxation and Inequalities, IBFD, Amsterdam, 2025, Volume 23, EATLP International Tax Series