More Tax Law in Cluj Tax Forum Journal no. 3/2026

In the contents of Cluj Tax Forum Journal no. 3/2026, a series of interesting contributions from the field of national and European tax law can be read, in Romanian and English. The contents of this issue of the magazine are as follows:

EDITORIAL

Septimiu Ioan Puț/ On the great fiscal performance …

TAX NEWS

Cosmin Flavius ​​Costaș/ The European Commission proposes a major tax simplification package, aimed at streamlining compliance and stimulating competitiveness

ARTICLES

Natalia Șvidchi/ The statute of limitations on the right to carry forward the balance of the negative VAT amount

Maria-Eliza Galan/ Procedural requirements regarding obtaining information from the taxpayer in the context of cybercrime

Ana Maria Cocu/ Taxation of athletes: interpretation of relevant tax treaties and case law on tax treaties in various jurisdictions in the European Union – Article 17 of the OECD Model Convention

Victor Ilie/ Documentary verification: a monster in the making

SYNTHESIS OF NATIONAL TAX JURISPRUDENCE

MAY – JUNE 2026

Cosmin Flavius ​​Costaș

REPERTOIRE OF JURISPRUDENCE IN TAX MATTERS OF THE COURT OF JUSTICE OF THE EUROPEAN UNION

MAY – JUNE 2026

Miruna Mihuță

HISTORICAL TAX JURISPRUDENCE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION (Case C-294/97, Eurowings)

Laura Lazăr

TAX CONSULTANCY

Sorin Roman / VAT Regime for Performance Guarantees – Legal Basis (Part I)

REVIEWS

Cosmin Flavius ​​Costaș/ Radu Bufan, Natalia Șvidchi (coord.), Tax Law Treaty, Volume 3. Corporate Taxation, Ed. Hamangiu, Bucharest, 2026