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