{"id":6060,"date":"2025-08-05T11:05:48","date_gmt":"2025-08-05T11:05:48","guid":{"rendered":"https:\/\/law.ubbcluj.ro\/?page_id=6060"},"modified":"2026-09-14T08:14:18","modified_gmt":"2026-09-14T08:14:18","slug":"cluj-tax-forum-journal","status":"publish","type":"page","link":"https:\/\/law.ubbcluj.ro\/en\/journals\/cluj-tax-forum-journal\/","title":{"rendered":"Cluj Tax Forum Journal"},"content":{"rendered":"<div id=\"tdi_1\" class=\"tdc-zone\"><div class=\"tdc_zone tdi_2  wpb_row td-pb-row\"  >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_2{\r\n                    min-height: 0;\r\n                }\n<\/style><div id=\"tdi_3\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_4  wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_4,\r\n                .tdi_4 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_4,\r\n\t\t\t\t.tdi_4 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_4 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_4:before,\r\n\t\t\t\t.tdi_4:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n\/* inline tdc_css att - 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generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_18,\r\n                .tdi_18 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_18,\r\n\t\t\t\t.tdi_18 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_18 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_18:before,\r\n\t\t\t\t.tdi_18:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_18{\npadding-top:20px !important;\npadding-right:50px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_18 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_18{\nmargin-right:0px !important;\npadding-right:0px !important;\npadding-bottom:20px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_17_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_17_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_20  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_20{\r\n                    vertical-align: baseline;\r\n                }.tdi_20 > .wpb_wrapper,\r\n\t\t\t\t.tdi_20 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_20 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_20 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_20 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><div class=\"wpb_wrapper wpb_text_column td_block_wrap td_block_wrap vc_column_text tdi_21  tagdiv-type td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_21\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_21{\nmargin-bottom:0px !important;\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.vc_column_text > .td-element-style{\r\n\t\t\t\t\tz-index: -1;\r\n\t\t\t\t}.tdi_21,\r\n                .tdi_21 p{\r\n\t\t\t        font-family: var(--global-font-1) !important;font-size:16px !important;line-height:1.3 !important;\r\n\t\t        }.tdi_21{\r\n\t\t\t        color: var(--blue2);\r\n\t\t        }\n<\/style><div class=\"td-fix-index\"><p style=\"text-align: justify;\">The <em>Cluj Tax Forum Journal<\/em> magazine has been published since 2018, on the sidelines of the <em>Cluj Tax Forum<\/em> series of tax conferences. From the beginning, the magazine aimed to offer publication opportunities to both established researchers, from Romania and abroad, and to young students, master&#8217;s or doctoral students. Cluj Tax Forum Journal is published bimonthly, in printed format, by Hamangiu Publishing House (for details and subscriptions, <a href=\"https:\/\/www.hamangiu.ro\/periodice\">https:\/\/www.hamangiu.ro\/periodice<\/a>).<\/p>\n<p style=\"text-align: justify;\">The structure of the magazine, developed over time, includes for each issue an editorial, a tax news section, a number of four selected specialist articles, summaries of national tax case law, the tax case law of the Court of Justice of the European Union and the Court&#8217;s historical tax case law, a review of a specialist work and a tax consultancy section.<\/p>\n<p style=\"text-align: justify;\">Currently, the editor of the journal is Associate Professor Dr. Cosmin Flavius Costa\u0219 (Babe\u0219-Bolyai University Cluj-Napoca), and the editor-in-chief is Senior Lecturer Dr. Septimiu Ioan Pu\u021b (Babe\u0219-Bolyai University Cluj-Napoca). The Editorial Board is completed by Associate Professor Dr. Mihaela Tofan (Alexandru Ioan Cuza University Ia\u0219i), Associate Professor Dr. Radu Bufan (West University of Timi\u0219oara), Associate Professor Dr. Ciprian P\u0103un (Babe\u0219-Bolyai University Cluj-Napoca), Associate Professor Dr. Cristina One\u021b (Lucian Blaga University Sibiu), Dr. Vladimir Marinescu (lawyer, Timi\u0219 Bar) and Junior Lecturer Dr. Laura Laz\u0103r (Babe\u0219-Bolyai University Cluj-Napoca).<\/p>\n<p style=\"text-align: justify;\"><em>Cluj Tax Forum Journal <\/em>is indexed in two international databases: HeinOnline and CEEOL (Central and Eastern European Online Library).<\/p>\n<p style=\"text-align: justify;\">All those interested in publishing in the journal&#8217;s pages can contact the editor directly at <a href=\"mailto:cosmin.costas@law.ubbcluj.ro\">cosmin.costas@law.ubbcluj.ro<\/a>.<\/p>\n<\/div><\/div><div class=\"td_block_wrap tdm_block_inline_text_simplified_2 tdi_22 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_22\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_22{\nmargin-top:10px !important;\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_22{\r\n                    color: var(--blue2);\r\n                \r\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1.3 !important;\r\n\t\t\t\t}\n<\/style>See the journal\u2019s archive:<\/div><div class=\"td_block_wrap tdm_block_button_simplified tdi_23 td-pb-border-top underline-design-total  td_block_template_1\"  data-td-block-uid=\"tdi_23\"  data-scroll-to-class=\"anul_2018\">\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdm_block_button_simplified{\n                    display: inline-block;\n                    margin-bottom: 0;\n                    transform: translateZ(0);\n                    vertical-align: middle;\n                    text-align: center !important;\n                    line-height: 0;\n                }.tdm_block_button_simplified > .td-element-style{\n                    z-index: -1;\n                }.tdm_block_button_simplified a{\n                    display: inline-flex;\n                    align-items: center;\n                    justify-content: center;\n                    column-gap: 14px;\n                    position: relative;\n                    padding: 17px 36px 19px 36px;\n                    background-color: var(--td_theme_color, #4db2ec);\n                    font-size: 15px;\n                    line-height: 1.3;\n                    font-weight: 500;\n                    transition: box-shadow .2s ease-in-out;\n                    transform: translateZ(0);\n                }.tdm_block_button_simplified a:before{\n                    content: '';\n                    position: absolute;\n                    top: 0;\n                    left: 0;\n                    width: 100%;\n                    height: 100%;\n                    background: #222;\n                    z-index: -1;\n                    opacity: 0;\n                    transition: opacity .2s ease-in-out;\n                }.tdm_block_button_simplified a:hover:before{\n                    opacity: 1;\n                }.tdm_block_button_simplified a:after{\n                    content: '';\n                    position: absolute;\n                    top: 0;\n                    left: 0;\n                    width: 100%;\n                    height: 100%;\n                    z-index: 0;\n                    border: 0 solid #000;\n                    transition: border-color .2s ease-in-out;\n                    pointer-events: none;\n                }.tdm_block_button_simplified .tdm-btn-s-txt{\n                    color: #fff;\n                    transition: color .2s ease-in-out;\n                    z-index: 1;\n                }.tdm_block_button_simplified .tdm-btn-s-icon{\n                    position: relative;\n                    font-size: 1em;\n                    color: #fff;\n                    transition: color .2s ease-in-out;\n                    z-index: 1;\n                }.tdm_block_button_simplified .tdm-btn-s-icon svg{\n                    display: block;\n                    width: 1em;\n                    height: auto;\n                    line-height: 1;\n                    fill: currentColor;\n                    transition: fill .2s ease-in-out;\n                }body .tdi_23 a{\n                    padding: 10px 10px;\n                \n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t\n\t\t\t\t\tbox-shadow: 1;\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1.3 !important;\n\t\t\t\t}body .tdi_23 a:before{\n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t}body .tdi_23.td-scroll-in-view a:before{\n\t\t\t\t\tbackground-color: #ffffff;\n\t\t\t\t}body .tdi_23 .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_23 .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t}body .tdi_23 a:hover .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_23 a:hover .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}body .tdi_23 a:hover .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}body .tdi_23.td-scroll-in-view .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_23.td-scroll-in-view .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t}body .tdi_23.td-scroll-in-view .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}\n\n\/* landscape *\/\n@media (min-width: 1019px) and (max-width: 1140px){\nbody .tdi_23 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* portrait *\/\n@media (min-width: 768px) and (max-width: 1018px){\nbody .tdi_23 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* phone *\/\n@media (max-width: 767px){\nbody .tdi_23 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n<\/style><a href=\"#\" title=\"2018\"><span class=\"tdm-btn-s-txt\">2018<\/span><\/a><\/div><div class=\"td_block_wrap tdm_block_button_simplified tdi_24 td-pb-border-top underline-design-total  td_block_template_1\"  data-td-block-uid=\"tdi_24\"  data-scroll-to-class=\"anul_2019\">\n<style>\n\/* custom css - generated by TagDiv Composer *\/\nbody .tdi_24 a{\n                    padding: 10px 10px;\n                \n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t\n\t\t\t\t\tbox-shadow: 1;\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1.3 !important;\n\t\t\t\t}body .tdi_24 a:before{\n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t}body .tdi_24.td-scroll-in-view a:before{\n\t\t\t\t\tbackground-color: #ffffff;\n\t\t\t\t}body .tdi_24 .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_24 .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t}body .tdi_24 a:hover .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_24 a:hover .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}body .tdi_24 a:hover .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}body .tdi_24.td-scroll-in-view .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_24.td-scroll-in-view .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t}body .tdi_24.td-scroll-in-view .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}\n\n\/* landscape *\/\n@media (min-width: 1019px) and (max-width: 1140px){\nbody .tdi_24 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* portrait *\/\n@media (min-width: 768px) and (max-width: 1018px){\nbody .tdi_24 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* phone *\/\n@media (max-width: 767px){\nbody .tdi_24 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n<\/style><a href=\"#\" title=\"2019\"><span class=\"tdm-btn-s-txt\">2019<\/span><\/a><\/div><div class=\"td_block_wrap tdm_block_button_simplified tdi_25 td-pb-border-top underline-design-total  td_block_template_1\"  data-td-block-uid=\"tdi_25\"  data-scroll-to-class=\"anul_2020\">\n<style>\n\/* custom css - generated by TagDiv Composer *\/\nbody .tdi_25 a{\n                    padding: 10px 10px;\n                \n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t\n\t\t\t\t\tbox-shadow: 1;\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1.3 !important;\n\t\t\t\t}body .tdi_25 a:before{\n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t}body .tdi_25.td-scroll-in-view a:before{\n\t\t\t\t\tbackground-color: #ffffff;\n\t\t\t\t}body .tdi_25 .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_25 .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t}body .tdi_25 a:hover .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_25 a:hover .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}body .tdi_25 a:hover .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}body .tdi_25.td-scroll-in-view .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_25.td-scroll-in-view .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t}body .tdi_25.td-scroll-in-view .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}\n\n\/* landscape *\/\n@media (min-width: 1019px) and (max-width: 1140px){\nbody .tdi_25 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* portrait *\/\n@media (min-width: 768px) and (max-width: 1018px){\nbody .tdi_25 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* phone *\/\n@media (max-width: 767px){\nbody .tdi_25 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n<\/style><a href=\"#\" title=\"2020\"><span class=\"tdm-btn-s-txt\">2020<\/span><\/a><\/div><div class=\"td_block_wrap tdm_block_button_simplified tdi_26 td-pb-border-top underline-design-total  td_block_template_1\"  data-td-block-uid=\"tdi_26\"  data-scroll-to-class=\"anul_2021\">\n<style>\n\/* custom css - generated by TagDiv Composer *\/\nbody .tdi_26 a{\n                    padding: 10px 10px;\n                \n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t\n\t\t\t\t\tbox-shadow: 1;\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1.3 !important;\n\t\t\t\t}body .tdi_26 a:before{\n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t}body .tdi_26.td-scroll-in-view a:before{\n\t\t\t\t\tbackground-color: #ffffff;\n\t\t\t\t}body .tdi_26 .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_26 .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t}body .tdi_26 a:hover .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_26 a:hover .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}body .tdi_26 a:hover .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}body .tdi_26.td-scroll-in-view .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_26.td-scroll-in-view .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t}body .tdi_26.td-scroll-in-view .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}\n\n\/* landscape *\/\n@media (min-width: 1019px) and (max-width: 1140px){\nbody .tdi_26 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* portrait *\/\n@media (min-width: 768px) and (max-width: 1018px){\nbody .tdi_26 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* phone *\/\n@media (max-width: 767px){\nbody .tdi_26 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n<\/style><a href=\"#\" title=\"2021\"><span class=\"tdm-btn-s-txt\">2021<\/span><\/a><\/div><div class=\"td_block_wrap tdm_block_button_simplified tdi_27 td-pb-border-top underline-design-total  td_block_template_1\"  data-td-block-uid=\"tdi_27\"  data-scroll-to-class=\"anul_2022\">\n<style>\n\/* custom css - generated by TagDiv Composer *\/\nbody .tdi_27 a{\n                    padding: 10px 10px;\n                \n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t\n\t\t\t\t\tbox-shadow: 1;\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1.3 !important;\n\t\t\t\t}body .tdi_27 a:before{\n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t}body .tdi_27.td-scroll-in-view a:before{\n\t\t\t\t\tbackground-color: #ffffff;\n\t\t\t\t}body .tdi_27 .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_27 .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t}body .tdi_27 a:hover .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_27 a:hover .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}body .tdi_27 a:hover .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}body .tdi_27.td-scroll-in-view .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_27.td-scroll-in-view .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t}body .tdi_27.td-scroll-in-view .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}\n\n\/* landscape *\/\n@media (min-width: 1019px) and (max-width: 1140px){\nbody .tdi_27 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* portrait *\/\n@media (min-width: 768px) and (max-width: 1018px){\nbody .tdi_27 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* phone *\/\n@media (max-width: 767px){\nbody .tdi_27 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n<\/style><a href=\"#\" title=\"2022\"><span class=\"tdm-btn-s-txt\">2022<\/span><\/a><\/div><div class=\"td_block_wrap tdm_block_button_simplified tdi_28 td-pb-border-top underline-design-total  td_block_template_1\"  data-td-block-uid=\"tdi_28\"  data-scroll-to-class=\"anul_2023\">\n<style>\n\/* custom css - generated by TagDiv Composer *\/\nbody .tdi_28 a{\n                    padding: 10px 10px;\n                \n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t\n\t\t\t\t\tbox-shadow: 1;\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1.3 !important;\n\t\t\t\t}body .tdi_28 a:before{\n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t}body .tdi_28.td-scroll-in-view a:before{\n\t\t\t\t\tbackground-color: #ffffff;\n\t\t\t\t}body .tdi_28 .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_28 .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t}body .tdi_28 a:hover .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_28 a:hover .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}body .tdi_28 a:hover .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}body .tdi_28.td-scroll-in-view .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_28.td-scroll-in-view .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t}body .tdi_28.td-scroll-in-view .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}\n\n\/* landscape *\/\n@media (min-width: 1019px) and (max-width: 1140px){\nbody .tdi_28 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* portrait *\/\n@media (min-width: 768px) and (max-width: 1018px){\nbody .tdi_28 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* phone *\/\n@media (max-width: 767px){\nbody .tdi_28 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n<\/style><a href=\"#\" title=\"2023\"><span class=\"tdm-btn-s-txt\">2023<\/span><\/a><\/div><div class=\"td_block_wrap tdm_block_button_simplified tdi_29 td-pb-border-top underline-design-total  td_block_template_1\"  data-td-block-uid=\"tdi_29\"  data-scroll-to-class=\"anul_2024\">\n<style>\n\/* custom css - generated by TagDiv Composer *\/\nbody .tdi_29 a{\n                    padding: 10px 10px;\n                \n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t\n\t\t\t\t\tbox-shadow: 1;\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1.3 !important;\n\t\t\t\t}body .tdi_29 a:before{\n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t}body .tdi_29.td-scroll-in-view a:before{\n\t\t\t\t\tbackground-color: #ffffff;\n\t\t\t\t}body .tdi_29 .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_29 .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t}body .tdi_29 a:hover .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_29 a:hover .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}body .tdi_29 a:hover .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}body .tdi_29.td-scroll-in-view .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_29.td-scroll-in-view .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t}body .tdi_29.td-scroll-in-view .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}\n\n\/* landscape *\/\n@media (min-width: 1019px) and (max-width: 1140px){\nbody .tdi_29 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* portrait *\/\n@media (min-width: 768px) and (max-width: 1018px){\nbody .tdi_29 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* phone *\/\n@media (max-width: 767px){\nbody .tdi_29 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n<\/style><a href=\"#\" title=\"2024\"><span class=\"tdm-btn-s-txt\">2024<\/span><\/a><\/div><div class=\"td_block_wrap tdm_block_button_simplified tdi_30 td-pb-border-top underline-design-total  td_block_template_1\"  data-td-block-uid=\"tdi_30\"  data-scroll-to-class=\"anul_2025\">\n<style>\n\/* custom css - generated by TagDiv Composer *\/\nbody .tdi_30 a{\n                    padding: 10px 10px;\n                \n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t\n\t\t\t\t\tbox-shadow: 1;\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1.3 !important;\n\t\t\t\t}body .tdi_30 a:before{\n\t\t\t\t\tbackground: #ffffff;\n\t\t\t\t}body .tdi_30.td-scroll-in-view a:before{\n\t\t\t\t\tbackground-color: #ffffff;\n\t\t\t\t}body .tdi_30 .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_30 .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t}body .tdi_30 a:hover .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_30 a:hover .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}body .tdi_30 a:hover .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}body .tdi_30.td-scroll-in-view .tdm-btn-s-txt,\n\t\t\t\tbody .tdi_30.td-scroll-in-view .tdm-btn-s-icon{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t}body .tdi_30.td-scroll-in-view .tdm-btn-s-icon svg{\n\t\t\t\t    fill: currentColor;\n\t\t\t\t}\n\n\/* landscape *\/\n@media (min-width: 1019px) and (max-width: 1140px){\nbody .tdi_30 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* portrait *\/\n@media (min-width: 768px) and (max-width: 1018px){\nbody .tdi_30 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n\n\/* phone *\/\n@media (max-width: 767px){\nbody .tdi_30 .tdm-btn-s-icon{\n                    top: 0px;\n                }\n}\n<\/style><a href=\"#\" title=\"2025\"><span class=\"tdm-btn-s-txt\">2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><div id=\"tdi_31\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_32  wpb_row td-pb-row tdc-element-style\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_32,\r\n                .tdi_32 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_32,\r\n\t\t\t\t.tdi_32 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_32 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_32:before,\r\n\t\t\t\t.tdi_32:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_32{\npadding-right:50px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_32 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_32{\nmargin-right:0px !important;\npadding-right:0px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_31_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_31_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_34  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_34{\r\n                    vertical-align: baseline;\r\n                }.tdi_34 > .wpb_wrapper,\r\n\t\t\t\t.tdi_34 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_34 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_34 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_34 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><h3 class=\"td_block_wrap tdm_block_column_title_simplified_2 tdi_35 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_35\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_35{\nmargin-bottom:40px !important;\npadding-top:20px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_35{\nmargin-bottom:20px !important;\npadding-top:10px !important;\n}\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdm_block_column_title_simplified_2{\n                    display: flex;\n\t\t\t\t\tflex-direction: column;\n\t\t\t\t\tmargin: 0;\n\t\t\t\t\ttransform: translateZ(0);\n\t\t\t\t\tfont-size: 28px;\n                    line-height: 1.3;\n                    font-weight: 400;\n                    color: #111;\n\t\t\t\t}.tdm_block_column_title_simplified_2 > .td-element-style{\n\t\t\t\t\tz-index: -1;\n\t\t\t\t}.tdm_block_column_title_simplified_2 .tdm-title-s-text{\n                    text-align: left;\n\t\t\t\t}.tdi_35{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--ubb-2) !important;font-size:40px !important;line-height:1 !important;font-weight:600 !important;\n\t\t\t\t}.tdi_35:hover{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t\n\t\t\t\t\tcursor: auto;\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}\n\n\/* landscape *\/\n@media (min-width: 1019px) and (max-width: 1140px){\n.tdi_35{\n\t\t\t\t\tfont-size:35px !important;\n\t\t\t\t}\n}\n\n\/* portrait *\/\n@media (min-width: 768px) and (max-width: 1018px){\n.tdi_35{\n\t\t\t\t\tfont-size:30px !important;\n\t\t\t\t}\n}\n\n\/* phone *\/\n@media (max-width: 767px){\n.tdi_35{\n\t\t\t\t\tfont-size:20px !important;\n\t\t\t\t}\n}\n<\/style><span class=\"tdm-title-s-text\">Archive<\/span><\/h3><\/div><\/div><\/div><\/div><div id=\"tdi_36\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_37 anul_2025 wpb_row td-pb-row tdc-element-style\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_37,\r\n                .tdi_37 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_37,\r\n\t\t\t\t.tdi_37 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_37 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_37:before,\r\n\t\t\t\t.tdi_37:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n\n\/* phone *\/\n@media (max-width: 767px){\n@media (min-width: 768px) {\r\n\t                .tdi_37 {\r\n\t                    margin-left: -0px;\r\n\t                    margin-right: -0px;\r\n\t                }\r\n\t                .tdi_37 .tdc-row-video-background-error,\r\n\t                .tdi_37 > .vc_column,\r\n\t                .tdi_37 > .tdc-columns > .vc_column {\r\n\t                    padding-left: 0px;\r\n\t                    padding-right: 0px;\r\n\t                }\r\n                }\n}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_37{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_37 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_37{\nmargin-right:0px !important;\npadding-right:0px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_36_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_36_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_39  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_39{\r\n                    vertical-align: baseline;\r\n                }.tdi_39 > .wpb_wrapper,\r\n\t\t\t\t.tdi_39 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_39 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_39 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_39 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><h3 class=\"td_block_wrap tdm_block_column_title_simplified_2 tdi_40 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_40\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_40{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_40{\nmargin-top:0px !important;\nmargin-bottom:20px !important;\npadding-top:9px !important;\nborder-color:var(--gold1) !important;\nborder-style:solid !important;\nborder-width: 0px 0px 0px 0px !important;\n}\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_40{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1 !important;font-weight:600 !important;text-transform:uppercase !important;\n\t\t\t\t}.tdi_40:hover{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\tcursor: auto;\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}.tdi_40:after{\n\t\t\t\t    content: '';\n\t\t\t\t\torder: 2;\n\t\t\t\t\tposition: relative;\n\t\t\t\t\tdisplay: block;\n\t\t\t\t\tmargin: 14px auto 0 0;\n\t\t\t\t\twidth: 32px;\n\t\t\t\t\theight: 1px;\n\t\t\t\t\tbackground-color: var(--td_theme_color, #4db2ec);\n\t\t\t\t\ttransition: all 0.2s ease;\n\t\t\t\t\n\t\t\t\t\theight: 2px;\n\t\t\t\t\n\t\t\t\t\torder: -1;\n\t\t\t\t\n\t\t\t\t\tmargin-top: 0; margin-bottom: 9px;\n\t\t\t\t\n\t\t\t\t\tbackground: var(--gold1);\n\t\t\t\t}\n<\/style><span class=\"tdm-title-s-text\">2026<\/span><\/h3><div class=\"vc_row_inner tdi_42  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_42{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_42,\r\n\t\t\t\t.tdi_42 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_42 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_42{\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_44  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_44{\r\n                    vertical-align: baseline;\r\n                }.tdi_44 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_44 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_44 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_45 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_45\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_45{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdm_block_inline_image_simplified{\r\n                    display: inline-flex;\r\n                    flex-direction: column;\r\n                    align-items: flex-start;\r\n                    position: relative;\r\n                    margin-bottom: 0;\r\n                }.tdm_block_inline_image_simplified > .td-element-style{\r\n                    z-index: -1;\r\n                }.tdm_block_inline_image_simplified .tdm-ii-wrap{\r\n                    position: relative;\r\n                    max-width: 100%;\r\n                }.tdm_block_inline_image_simplified .tdm-ii-wrap:before,\r\n                .tdm_block_inline_image_simplified .tdm-ii-wrap:after{\r\n                    position: absolute;\r\n                    top: 0;\r\n                    left: 0;\r\n                    width: 100%;\r\n                    height: 100%;\r\n                    transition: opacity 1s ease;\r\n                    z-index: 1;\r\n                }.tdm_block_inline_image_simplified img{\r\n                    display: block;\r\n                    width: 100%;\r\n                    border: 0 solid #000;\r\n                    transition: all 1s ease;\r\n                }\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/07\/photo-127-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/07\/photo-127-scaled.jpg\" title=\"photo 127\" alt=\"photo 127\" width=\"1414\" height=\"2000\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_47  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_47{\r\n                    vertical-align: baseline;\r\n                }.tdi_47 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_47 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_47 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_48 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_48\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_48{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/09\/photo-132-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/09\/photo-132-scaled.jpg\" title=\"photo 132\" alt=\"photo 132\" width=\"1414\" height=\"2000\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_50  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_50{\r\n                    vertical-align: baseline;\r\n                }.tdi_50 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_50 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_50 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div id=\"tdi_51\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_52 anul_2025 wpb_row td-pb-row tdc-element-style\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_52,\r\n                .tdi_52 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_52,\r\n\t\t\t\t.tdi_52 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_52 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_52:before,\r\n\t\t\t\t.tdi_52:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n\n\/* phone *\/\n@media (max-width: 767px){\n@media (min-width: 768px) {\r\n\t                .tdi_52 {\r\n\t                    margin-left: -0px;\r\n\t                    margin-right: -0px;\r\n\t                }\r\n\t                .tdi_52 .tdc-row-video-background-error,\r\n\t                .tdi_52 > .vc_column,\r\n\t                .tdi_52 > .tdc-columns > .vc_column {\r\n\t                    padding-left: 0px;\r\n\t                    padding-right: 0px;\r\n\t                }\r\n                }\n}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_52{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_52 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_52{\nmargin-right:0px !important;\npadding-right:0px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_51_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_51_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_54  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_54{\r\n                    vertical-align: baseline;\r\n                }.tdi_54 > .wpb_wrapper,\r\n\t\t\t\t.tdi_54 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_54 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_54 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_54 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><h3 class=\"td_block_wrap tdm_block_column_title_simplified_2 tdi_55 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_55\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_55{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_55{\nmargin-top:0px !important;\nmargin-bottom:20px !important;\npadding-top:9px !important;\nborder-color:var(--gold1) !important;\nborder-style:solid !important;\nborder-width: 0px 0px 0px 0px !important;\n}\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_55{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1 !important;font-weight:600 !important;text-transform:uppercase !important;\n\t\t\t\t}.tdi_55:hover{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\tcursor: auto;\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}.tdi_55:after{\n\t\t\t\t    content: '';\n\t\t\t\t\torder: 2;\n\t\t\t\t\tposition: relative;\n\t\t\t\t\tdisplay: block;\n\t\t\t\t\tmargin: 14px auto 0 0;\n\t\t\t\t\twidth: 32px;\n\t\t\t\t\theight: 1px;\n\t\t\t\t\tbackground-color: var(--td_theme_color, #4db2ec);\n\t\t\t\t\ttransition: all 0.2s ease;\n\t\t\t\t\n\t\t\t\t\theight: 2px;\n\t\t\t\t\n\t\t\t\t\torder: -1;\n\t\t\t\t\n\t\t\t\t\tmargin-top: 0; margin-bottom: 9px;\n\t\t\t\t\n\t\t\t\t\tbackground: var(--gold1);\n\t\t\t\t}\n<\/style><span class=\"tdm-title-s-text\">2025<\/span><\/h3><div class=\"vc_row_inner tdi_57  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_57{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_57,\r\n\t\t\t\t.tdi_57 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_57 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_57{\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_59  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_59{\r\n                    vertical-align: baseline;\r\n                }.tdi_59 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_59 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_59 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_60 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_60\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_60{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2025-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2025-scaled.jpg\" title=\"Cluj Tax Forum Journal 1_2025\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_62  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_62{\r\n                    vertical-align: baseline;\r\n                }.tdi_62 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_62 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_62 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_63 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_63\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_63{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2025-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2025-scaled.jpg\" title=\"Cluj Tax Forum Journal 2_2025\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_65  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_65{\r\n                    vertical-align: baseline;\r\n                }.tdi_65 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_65 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_65 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_66 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_66\" ><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/10\/photo-19.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/10\/photo-19.jpg\" title=\"photo 19\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row_inner tdi_68  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_68{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_68,\r\n\t\t\t\t.tdi_68 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_68 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_68{\npadding-top:55px !important;\n}\n\n.tdi_68 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_68{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_70  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_70{\r\n                    vertical-align: baseline;\r\n                }.tdi_70 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_70 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_70 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_71 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_71\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_71{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/12\/photo-46-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/12\/photo-46-scaled.jpg\" title=\"photo 46\" alt=\"photo 46\" width=\"1414\" height=\"2000\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_73  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_73{\r\n                    vertical-align: baseline;\r\n                }.tdi_73 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_73 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_73 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_74 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_74\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_74{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/01\/photo-67-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/01\/photo-67-scaled.jpg\" title=\"photo 67\" alt=\"photo 67\" width=\"1414\" height=\"2000\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_76  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_76{\r\n                    vertical-align: baseline;\r\n                }.tdi_76 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_76 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_76 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_77 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_77\" ><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/04\/photo-104-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/04\/photo-104-scaled.jpg\" title=\"photo 104\" alt=\"photo 104\" width=\"1414\" height=\"2000\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div id=\"tdi_78\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_79 anul_2024 wpb_row td-pb-row tdc-element-style\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_79,\r\n                .tdi_79 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_79,\r\n\t\t\t\t.tdi_79 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_79 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_79:before,\r\n\t\t\t\t.tdi_79:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_79{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_79 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_79{\nmargin-right:0px !important;\npadding-right:0px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_78_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_78_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_81  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_81{\r\n                    vertical-align: baseline;\r\n                }.tdi_81 > .wpb_wrapper,\r\n\t\t\t\t.tdi_81 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_81 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_81 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_81 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><h3 class=\"td_block_wrap tdm_block_column_title_simplified_2 tdi_82 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_82\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_82{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_82{\nmargin-top:0px !important;\nmargin-bottom:20px !important;\npadding-top:9px !important;\nborder-color:var(--gold1) !important;\nborder-style:solid !important;\nborder-width: 0px 0px 0px 0px !important;\n}\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_82{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1 !important;font-weight:600 !important;text-transform:uppercase !important;\n\t\t\t\t}.tdi_82:hover{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\tcursor: auto;\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}.tdi_82:after{\n\t\t\t\t    content: '';\n\t\t\t\t\torder: 2;\n\t\t\t\t\tposition: relative;\n\t\t\t\t\tdisplay: block;\n\t\t\t\t\tmargin: 14px auto 0 0;\n\t\t\t\t\twidth: 32px;\n\t\t\t\t\theight: 1px;\n\t\t\t\t\tbackground-color: var(--td_theme_color, #4db2ec);\n\t\t\t\t\ttransition: all 0.2s ease;\n\t\t\t\t\n\t\t\t\t\theight: 2px;\n\t\t\t\t\n\t\t\t\t\torder: -1;\n\t\t\t\t\n\t\t\t\t\tmargin-top: 0; margin-bottom: 9px;\n\t\t\t\t\n\t\t\t\t\tbackground: var(--gold1);\n\t\t\t\t}\n<\/style><span class=\"tdm-title-s-text\">2024<\/span><\/h3><div class=\"vc_row_inner tdi_84  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_84{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_84,\r\n\t\t\t\t.tdi_84 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_84 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column_inner tdi_86  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_86{\r\n                    vertical-align: baseline;\r\n                }.tdi_86 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_86 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_86 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_87 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_87\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_87{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2024-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2024-scaled.jpg\" title=\"Cluj Tax Forum Journal 1_2024\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_89  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_89{\r\n                    vertical-align: baseline;\r\n                }.tdi_89 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_89 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_89 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_90 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_90\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_90{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2024-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2024-scaled.jpg\" title=\"Cluj Tax Forum Journal 2_2024\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_92  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_92{\r\n                    vertical-align: baseline;\r\n                }.tdi_92 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_92 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_92 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_93 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_93\" ><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-3_2024-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-3_2024-scaled.jpg\" title=\"Cluj Tax Forum Journal 3_2024\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row_inner tdi_95  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_95{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_95,\r\n\t\t\t\t.tdi_95 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_95 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_95{\npadding-top:55px !important;\n}\n\n.tdi_95 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_95{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_97  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_97{\r\n                    vertical-align: baseline;\r\n                }.tdi_97 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_97 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_97 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_98 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_98\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_98{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-4_2024-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-4_2024-scaled.jpg\" title=\"Cluj Tax Forum Journal 4_2024\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_100  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_100{\r\n                    vertical-align: baseline;\r\n                }.tdi_100 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_100 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_100 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_101 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_101\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_101{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-5_2024-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-5_2024-scaled.jpg\" title=\"Cluj Tax Forum Journal 5_2024\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_103  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_103{\r\n                    vertical-align: baseline;\r\n                }.tdi_103 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_103 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_103 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_104 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_104\" ><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-6_2024-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-6_2024-scaled.jpg\" title=\"Cluj Tax Forum Journal 6_2024\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div id=\"tdi_105\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_106 anul_2023 wpb_row td-pb-row tdc-element-style\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_106,\r\n                .tdi_106 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_106,\r\n\t\t\t\t.tdi_106 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_106 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_106:before,\r\n\t\t\t\t.tdi_106:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_106{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_106 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_106{\nmargin-right:0px !important;\npadding-right:0px !important;\npadding-bottom:20px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_105_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_105_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_108  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_108{\r\n                    vertical-align: baseline;\r\n                }.tdi_108 > .wpb_wrapper,\r\n\t\t\t\t.tdi_108 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_108 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_108 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_108 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><h3 class=\"td_block_wrap tdm_block_column_title_simplified_2 tdi_109 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_109\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_109{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_109{\nmargin-top:0px !important;\nmargin-bottom:20px !important;\npadding-top:9px !important;\nborder-color:var(--gold1) !important;\nborder-style:solid !important;\nborder-width: 0px 0px 0px 0px !important;\n}\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_109{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1 !important;font-weight:600 !important;text-transform:uppercase !important;\n\t\t\t\t}.tdi_109:hover{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\tcursor: auto;\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}.tdi_109:after{\n\t\t\t\t    content: '';\n\t\t\t\t\torder: 2;\n\t\t\t\t\tposition: relative;\n\t\t\t\t\tdisplay: block;\n\t\t\t\t\tmargin: 14px auto 0 0;\n\t\t\t\t\twidth: 32px;\n\t\t\t\t\theight: 1px;\n\t\t\t\t\tbackground-color: var(--td_theme_color, #4db2ec);\n\t\t\t\t\ttransition: all 0.2s ease;\n\t\t\t\t\n\t\t\t\t\theight: 2px;\n\t\t\t\t\n\t\t\t\t\torder: -1;\n\t\t\t\t\n\t\t\t\t\tmargin-top: 0; margin-bottom: 9px;\n\t\t\t\t\n\t\t\t\t\tbackground: var(--gold1);\n\t\t\t\t}\n<\/style><span class=\"tdm-title-s-text\">2023<\/span><\/h3><div class=\"vc_row_inner tdi_111  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_111{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_111,\r\n\t\t\t\t.tdi_111 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_111 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column_inner tdi_113  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_113{\r\n                    vertical-align: baseline;\r\n                }.tdi_113 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_113 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_113 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_114 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_114\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_114{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2023-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2023-scaled.jpg\" title=\"Cluj Tax Forum Journal 1_2023\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_116  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_116{\r\n                    vertical-align: baseline;\r\n                }.tdi_116 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_116 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_116 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_117 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_117\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_117{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2023-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2023-scaled.jpg\" title=\"Cluj Tax Forum Journal 2_2023\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_119  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_119{\r\n                    vertical-align: baseline;\r\n                }.tdi_119 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_119 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_119 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_120 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_120\" ><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-3_2023-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-3_2023-scaled.jpg\" title=\"Cluj Tax Forum Journal 3_2023\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row_inner tdi_122  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_122{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_122,\r\n\t\t\t\t.tdi_122 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_122 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_122{\npadding-top:55px !important;\n}\n\n.tdi_122 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_122{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_124  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_124{\r\n                    vertical-align: baseline;\r\n                }.tdi_124 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_124 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_124 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_125 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_125\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_125{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-4-_-2023.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-4-_-2023.jpg\" title=\"Cluj Tax Forum Journal 4 _ 2023\" width=\"1771\" height=\"2456\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_127  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_127{\r\n                    vertical-align: baseline;\r\n                }.tdi_127 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_127 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_127 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_128 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_128\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_128{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-5_2023-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-5_2023-scaled.jpg\" title=\"Cluj Tax Forum Journal 5_2023\" width=\"1819\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_130  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_130{\r\n                    vertical-align: baseline;\r\n                }.tdi_130 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_130 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_130 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_131 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_131\" ><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-6_2023-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-6_2023-scaled.jpg\" title=\"Cluj Tax Forum Journal 6_2023\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div id=\"tdi_132\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_133 anul_2022 wpb_row td-pb-row tdc-element-style\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_133,\r\n                .tdi_133 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_133,\r\n\t\t\t\t.tdi_133 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_133 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_133:before,\r\n\t\t\t\t.tdi_133:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_133{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_133 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_133{\nmargin-right:0px !important;\npadding-right:0px !important;\npadding-bottom:20px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_132_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_132_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_135  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_135{\r\n                    vertical-align: baseline;\r\n                }.tdi_135 > .wpb_wrapper,\r\n\t\t\t\t.tdi_135 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_135 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_135 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_135 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><h3 class=\"td_block_wrap tdm_block_column_title_simplified_2 tdi_136 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_136\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_136{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_136{\nmargin-top:0px !important;\nmargin-bottom:20px !important;\npadding-top:9px !important;\nborder-color:var(--gold1) !important;\nborder-style:solid !important;\nborder-width: 0px 0px 0px 0px !important;\n}\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_136{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1 !important;font-weight:600 !important;text-transform:uppercase !important;\n\t\t\t\t}.tdi_136:hover{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\tcursor: auto;\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}.tdi_136:after{\n\t\t\t\t    content: '';\n\t\t\t\t\torder: 2;\n\t\t\t\t\tposition: relative;\n\t\t\t\t\tdisplay: block;\n\t\t\t\t\tmargin: 14px auto 0 0;\n\t\t\t\t\twidth: 32px;\n\t\t\t\t\theight: 1px;\n\t\t\t\t\tbackground-color: var(--td_theme_color, #4db2ec);\n\t\t\t\t\ttransition: all 0.2s ease;\n\t\t\t\t\n\t\t\t\t\theight: 2px;\n\t\t\t\t\n\t\t\t\t\torder: -1;\n\t\t\t\t\n\t\t\t\t\tmargin-top: 0; margin-bottom: 9px;\n\t\t\t\t\n\t\t\t\t\tbackground: var(--gold1);\n\t\t\t\t}\n<\/style><span class=\"tdm-title-s-text\">2022<\/span><\/h3><div class=\"vc_row_inner tdi_138  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_138{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_138,\r\n\t\t\t\t.tdi_138 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_138 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column_inner tdi_140  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_140{\r\n                    vertical-align: baseline;\r\n                }.tdi_140 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_140 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_140 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_141 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_141\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_141{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2022-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2022-scaled.jpg\" title=\"Cluj Tax Forum Journal 1_2022\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_143  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_143{\r\n                    vertical-align: baseline;\r\n                }.tdi_143 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_143 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_143 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_144 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_144\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_144{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2022-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2022-scaled.jpg\" title=\"Cluj Tax Forum Journal 2_2022\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_146  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_146{\r\n                    vertical-align: baseline;\r\n                }.tdi_146 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_146 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_146 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_147 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_147\" ><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-3_2022-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-3_2022-scaled.jpg\" title=\"Cluj Tax Forum Journal 3_2022\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row_inner tdi_149  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_149{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_149,\r\n\t\t\t\t.tdi_149 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_149 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_149{\npadding-top:55px !important;\n}\n\n.tdi_149 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_149{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_151  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_151{\r\n                    vertical-align: baseline;\r\n                }.tdi_151 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_151 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_151 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_152 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_152\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_152{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-4_2022-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-4_2022-scaled.jpg\" title=\"Cluj Tax Forum Journal 4_2022\" width=\"1929\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_154  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_154{\r\n                    vertical-align: baseline;\r\n                }.tdi_154 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_154 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_154 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_155 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_155\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_155{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-5_2022-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-5_2022-scaled.jpg\" title=\"Cluj Tax Forum Journal 5_2022\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_157  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_157{\r\n                    vertical-align: baseline;\r\n                }.tdi_157 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_157 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_157 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_158 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_158\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_158{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-6_2022-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-6_2022-scaled.jpg\" title=\"Cluj Tax Forum Journal 6_2022\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div id=\"tdi_159\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_160 anul_2021 wpb_row td-pb-row tdc-element-style\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_160,\r\n                .tdi_160 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_160,\r\n\t\t\t\t.tdi_160 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_160 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_160:before,\r\n\t\t\t\t.tdi_160:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_160{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_160 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_160{\nmargin-right:0px !important;\npadding-right:0px !important;\npadding-bottom:20px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_159_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_159_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_162  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_162{\r\n                    vertical-align: baseline;\r\n                }.tdi_162 > .wpb_wrapper,\r\n\t\t\t\t.tdi_162 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_162 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_162 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_162 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><h3 class=\"td_block_wrap tdm_block_column_title_simplified_2 tdi_163 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_163\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_163{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_163{\nmargin-top:0px !important;\nmargin-bottom:20px !important;\npadding-top:9px !important;\nborder-color:var(--gold1) !important;\nborder-style:solid !important;\nborder-width: 0px 0px 0px 0px !important;\n}\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_163{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1 !important;font-weight:600 !important;text-transform:uppercase !important;\n\t\t\t\t}.tdi_163:hover{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\tcursor: auto;\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}.tdi_163:after{\n\t\t\t\t    content: '';\n\t\t\t\t\torder: 2;\n\t\t\t\t\tposition: relative;\n\t\t\t\t\tdisplay: block;\n\t\t\t\t\tmargin: 14px auto 0 0;\n\t\t\t\t\twidth: 32px;\n\t\t\t\t\theight: 1px;\n\t\t\t\t\tbackground-color: var(--td_theme_color, #4db2ec);\n\t\t\t\t\ttransition: all 0.2s ease;\n\t\t\t\t\n\t\t\t\t\theight: 2px;\n\t\t\t\t\n\t\t\t\t\torder: -1;\n\t\t\t\t\n\t\t\t\t\tmargin-top: 0; margin-bottom: 9px;\n\t\t\t\t\n\t\t\t\t\tbackground: var(--gold1);\n\t\t\t\t}\n<\/style><span class=\"tdm-title-s-text\">2021<\/span><\/h3><div class=\"vc_row_inner tdi_165  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_165{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_165,\r\n\t\t\t\t.tdi_165 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_165 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column_inner tdi_167  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_167{\r\n                    vertical-align: baseline;\r\n                }.tdi_167 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_167 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_167 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_168 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_168\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_168{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2021-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2021-scaled.jpg\" title=\"Cluj Tax Forum Journal 1_2021\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_170  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_170{\r\n                    vertical-align: baseline;\r\n                }.tdi_170 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_170 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_170 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_171 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_171\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_171{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2021-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2021-scaled.jpg\" title=\"Cluj Tax Forum Journal 2_2021\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_173  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_173{\r\n                    vertical-align: baseline;\r\n                }.tdi_173 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_173 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_173 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_174 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_174\" ><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-3_2021-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-3_2021-scaled.jpg\" title=\"Cluj Tax Forum Journal 3_2021\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row_inner tdi_176  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_176{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_176,\r\n\t\t\t\t.tdi_176 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_176 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_176{\npadding-top:55px !important;\n}\n\n.tdi_176 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_176{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_178  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_178{\r\n                    vertical-align: baseline;\r\n                }.tdi_178 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_178 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_178 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_179 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_179\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_179{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-4_2021.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-4_2021.jpg\" title=\"Cluj Tax Forum Journal 4_2021\" width=\"1240\" height=\"1754\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_181  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_181{\r\n                    vertical-align: baseline;\r\n                }.tdi_181 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_181 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_181 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_182 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_182\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_182{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-5_2021-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-5_2021-scaled.jpg\" title=\"Cluj Tax Forum Journal 5_2021\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_184  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_184{\r\n                    vertical-align: baseline;\r\n                }.tdi_184 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_184 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_184 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_185 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_185\" ><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-6_2021.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-6_2021.jpg\" title=\"Cluj Tax Forum Journal 6_2021\" width=\"1477\" height=\"2048\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div id=\"tdi_186\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_187 anul_2019 wpb_row td-pb-row tdc-element-style\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_187,\r\n                .tdi_187 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_187,\r\n\t\t\t\t.tdi_187 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_187 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_187:before,\r\n\t\t\t\t.tdi_187:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_187{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_187 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_187{\nmargin-right:0px !important;\npadding-bottom:20px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_186_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_186_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_189  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_189{\r\n                    vertical-align: baseline;\r\n                }.tdi_189 > .wpb_wrapper,\r\n\t\t\t\t.tdi_189 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_189 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_189 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_189 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><h3 class=\"td_block_wrap tdm_block_column_title_simplified_2 tdi_190 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_190\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_190{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_190{\nmargin-top:0px !important;\nmargin-bottom:20px !important;\npadding-top:9px !important;\nborder-color:var(--gold1) !important;\nborder-style:solid !important;\nborder-width: 0px 0px 0px 0px !important;\n}\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_190{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1 !important;font-weight:600 !important;text-transform:uppercase !important;\n\t\t\t\t}.tdi_190:hover{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\tcursor: auto;\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}.tdi_190:after{\n\t\t\t\t    content: '';\n\t\t\t\t\torder: 2;\n\t\t\t\t\tposition: relative;\n\t\t\t\t\tdisplay: block;\n\t\t\t\t\tmargin: 14px auto 0 0;\n\t\t\t\t\twidth: 32px;\n\t\t\t\t\theight: 1px;\n\t\t\t\t\tbackground-color: var(--td_theme_color, #4db2ec);\n\t\t\t\t\ttransition: all 0.2s ease;\n\t\t\t\t\n\t\t\t\t\theight: 2px;\n\t\t\t\t\n\t\t\t\t\torder: -1;\n\t\t\t\t\n\t\t\t\t\tmargin-top: 0; margin-bottom: 9px;\n\t\t\t\t\n\t\t\t\t\tbackground: var(--gold1);\n\t\t\t\t}\n<\/style><span class=\"tdm-title-s-text\">2019<\/span><\/h3><div class=\"vc_row_inner tdi_192  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_192{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_192,\r\n\t\t\t\t.tdi_192 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_192 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column_inner tdi_194  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_194{\r\n                    vertical-align: baseline;\r\n                }.tdi_194 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_194 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_194 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_195 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_195\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_195{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2019-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2019-scaled.jpg\" title=\"Cluj Tax Forum Journal 1_2019\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_197  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_197{\r\n                    vertical-align: baseline;\r\n                }.tdi_197 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_197 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_197 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_198 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_198\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_198{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2019-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2019-scaled.jpg\" title=\"Cluj Tax Forum Journal 2_2019\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_200  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_200{\r\n                    vertical-align: baseline;\r\n                }.tdi_200 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_200 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_200 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_201 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_201\" ><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-3_2019.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-3_2019.jpg\" title=\"Cluj Tax Forum Journal 3_2019\" width=\"1240\" height=\"1754\" \/><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row_inner tdi_203  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_203{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_203,\r\n\t\t\t\t.tdi_203 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_203 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_203{\npadding-top:55px !important;\n}\n\n.tdi_203 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_203{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_205  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_205{\r\n                    vertical-align: baseline;\r\n                }.tdi_205 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_205 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_205 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_206 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_206\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_206{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-4_2019.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-4_2019.jpg\" title=\"Cluj Tax Forum Journal 4_2019\" width=\"1240\" height=\"1754\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_208  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_208{\r\n                    vertical-align: baseline;\r\n                }.tdi_208 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_208 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_208 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_209 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_209\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_209{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-5_2019-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-5_2019-scaled.jpg\" title=\"Cluj Tax Forum Journal 5_2019\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_211  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_211{\r\n                    vertical-align: baseline;\r\n                }.tdi_211 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_211 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_211 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_212 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_212\" ><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-6_2019-.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-6_2019-.jpg\" title=\"Cluj Tax Forum Journal 6_2019\" width=\"1240\" height=\"1754\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div id=\"tdi_213\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_214 anul_2020 wpb_row td-pb-row tdc-element-style\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_214,\r\n                .tdi_214 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_214,\r\n\t\t\t\t.tdi_214 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_214 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_214:before,\r\n\t\t\t\t.tdi_214:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_214{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_214 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_214{\nmargin-right:0px !important;\npadding-right:0px !important;\npadding-bottom:20px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_213_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_213_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_216  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_216{\r\n                    vertical-align: baseline;\r\n                }.tdi_216 > .wpb_wrapper,\r\n\t\t\t\t.tdi_216 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_216 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_216 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_216 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><h3 class=\"td_block_wrap tdm_block_column_title_simplified_2 tdi_217 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_217\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_217{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_217{\nmargin-top:0px !important;\nmargin-bottom:20px !important;\npadding-top:9px !important;\nborder-color:var(--gold1) !important;\nborder-style:solid !important;\nborder-width: 0px 0px 0px 0px !important;\n}\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_217{\n\t\t\t\t\tcolor: var(--blue2);\n\t\t\t\t\n\t\t\t\t\tfont-family: var(--global-font-1) !important;font-size:16px !important;line-height:1 !important;font-weight:600 !important;text-transform:uppercase !important;\n\t\t\t\t}.tdi_217:hover{\n\t\t\t\t\tcolor: var(--gold1);\n\t\t\t\t\n\t\t\t\t\tcursor: auto;\n\t\t\t\t\n\t\t\t\t\t-webkit-text-fill-color: unset;\n\t\t\t\t\tbackground: transparent;\n\t\t\t\t\ttransition: none;\n\t\t\t\t}.tdi_217:after{\n\t\t\t\t    content: '';\n\t\t\t\t\torder: 2;\n\t\t\t\t\tposition: relative;\n\t\t\t\t\tdisplay: block;\n\t\t\t\t\tmargin: 14px auto 0 0;\n\t\t\t\t\twidth: 32px;\n\t\t\t\t\theight: 1px;\n\t\t\t\t\tbackground-color: var(--td_theme_color, #4db2ec);\n\t\t\t\t\ttransition: all 0.2s ease;\n\t\t\t\t\n\t\t\t\t\theight: 2px;\n\t\t\t\t\n\t\t\t\t\torder: -1;\n\t\t\t\t\n\t\t\t\t\tmargin-top: 0; margin-bottom: 9px;\n\t\t\t\t\n\t\t\t\t\tbackground: var(--gold1);\n\t\t\t\t}\n<\/style><span class=\"tdm-title-s-text\">2020<\/span><\/h3><div class=\"vc_row_inner tdi_219  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_219{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_219,\r\n\t\t\t\t.tdi_219 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_219 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column_inner tdi_221  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_221{\r\n                    vertical-align: baseline;\r\n                }.tdi_221 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_221 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_221 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_222 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_222\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_222{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2020-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-1_2020-scaled.jpg\" title=\"Cluj Tax Forum Journal 1_2020\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_224  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_224{\r\n                    vertical-align: baseline;\r\n                }.tdi_224 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_224 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_224 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_225 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_225\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_225{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2020-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-2_2020-scaled.jpg\" title=\"Cluj Tax Forum Journal 2_2020\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_227  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_227{\r\n                    vertical-align: baseline;\r\n                }.tdi_227 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_227 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_227 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_228 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_228\" ><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-3_2020.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-3_2020.jpg\" title=\"Cluj Tax Forum Journal 3_2020\" width=\"794\" height=\"1123\" \/><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row_inner tdi_230  vc_row vc_inner wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_230{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_230,\r\n\t\t\t\t.tdi_230 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_230 .tdc-inner-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_230{\npadding-top:55px !important;\n}\n\n.tdi_230 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_230{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_232  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_232{\r\n                    vertical-align: baseline;\r\n                }.tdi_232 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_232 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_232 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_233 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_233\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_233{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-4_2020.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-4_2020.jpg\" title=\"Cluj Tax Forum Journal 4_2020\" width=\"794\" height=\"1123\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_235  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_235{\r\n                    vertical-align: baseline;\r\n                }.tdi_235 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_235 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_235 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdm_block_inline_image_simplified tdi_236 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_236\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_236{\nmargin-bottom:20px !important;\n}\n}\n\n<\/style><div class=\"tdm-ii-wrap \"><img decoding=\"async\" class=\"td-lazy-img\" src=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-5_2020-scaled.jpg\" data-type=\"image_tag\" data-img-url=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/08\/Cluj-Tax-Forum-Journal-5_2020-scaled.jpg\" title=\"Cluj Tax Forum Journal 5_2020\" width=\"1810\" height=\"2560\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_column_inner tdi_238  wpb_column vc_column_container tdc-inner-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_238{\r\n                    vertical-align: baseline;\r\n                }.tdi_238 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_238 .vc_column-inner > 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