Cluj Tax Forum Journal no. 1/2026
Published:
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