A new publication of the Faculty of Law: C.F. Costaș, S.I. Puț, Tax Law, 2nd edition

The professors of the Faculty of Law of Babeș-Bolyai University recently published the work C.F. Costaș, S.I. Puț, Drept fiscal, ed. II-a, Ed. Universul Juridic, Bucharest, 2025. The best description of the work is that made by the authors themselves:

“A plea for fiscal law would be difficult to write on the cover of a volume. But still, this volume of Tax Law, in its second edition in 2025, deserves such a plea. The society in which we live is evolving at a speed unprecedented in the history we know. And fiscal law is certainly no exception, because it evolves in tune with the society in which we live. Unlike other branches of law, with institutions that time sometimes leaves untouched for one or more decades, fiscal law is forced to rewrite its rules, redefine its institutions or remodel its jurisprudence.

In this second edition of the work Tax Law, the authors first tried to eliminate from the exposition what, although not older than a decade, was already outdated, historical, archival and, consequently, of less practical interest for those to whom the work is intended. Equally, however, legislative, administrative and jurisprudential developments have forced us to capture new fiscal policies, to comment, sometimes critically, on legislative developments, to capture key notes arising from interpretative decisions pronounced by European or national courts. We even managed to foreshadow the developments expected for 2026 at the national level, in relation to the legislative amendments already passed by Parliament at the time of publication of the work.

Our course is equally proposed and can be taught within any educational program within the faculties of law, economics, business administration or public administration. The authors have opted for a new match of three sets with tie-break dedicated to the principles of taxation and the general theory of taxes and duties (Part I), the most important taxes and duties (Part II), respectively to mandatory social contributions (Part III). The personal touches, influenced by the professional dynamism, the game of the grassroots and the academic experience of the authors give color and substance to the “game”, and the issues raised at the net are among the most interesting: the taxation of the most diverse activities; genuine fiscal advertising; the multiplication of ways of taxing profit; the questionable nature of the way of taxing income for which the source of origin could not be identified; the valences of local taxes and duties; the fascinating story, in continuous evolution, of the value added tax.

Can a tax law course longer than a Dostoevsky novel be read with pleasure? We believe the answer is affirmative, as the work Tax Law is far from being simple or banal; on the contrary, it captures the phenomenon in all its complexity, at a time of great changes in the international tax community and of challenges of all kinds at the national level”.