Cluj Tax Forum Journal no. 2/2025 Published

A new issue of the Cluj Tax Forum Journal, No. 2/2025, has been released. Preserving its traditional structure, the journal offers an exploration into national, European, and international taxation.

The editorial discusses the possible evolution toward a progressive income taxation system for individuals, while the Fiscal News section provides updates on the adoption of the ViDA package (VAT in the Digital Age).

Among the studies published in this issue, noteworthy contributions include those by Alin Trăilescu and Natalia Șvidchi from the Faculty of Law, West University of Timișoara (Considerations on the Establishment, Modification, Abrogation, Annulment, and Restitution of Tax Claims), and by Cristina Oneț from the Faculty of Law, Sibiu (A New (Small) Victory in the Eternal Confrontation between Taxpayers and the Tax Authority: The Correction of Tax Returns and Its (Possible) Limits). The issue also features a study dedicated to The Current Framework of International and European Taxation by Cosmin Flavius Costaș.

Cluj Tax Forum Journal is indexed in the international databases HeinOnline and CEEOL and is available from Hamangiu Publishing House.