{"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":"2026-07-09T14:35:25","modified_gmt":"2026-07-09T14:35:25","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><\/div><\/div><div class=\"vc_column_inner tdi_49  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_49{\r\n                    vertical-align: baseline;\r\n                }.tdi_49 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_49 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_49 .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_50\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_51 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_51,\r\n                .tdi_51 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_51,\r\n\t\t\t\t.tdi_51 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_51 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_51:before,\r\n\t\t\t\t.tdi_51: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_51 {\r\n\t                    margin-left: -0px;\r\n\t                    margin-right: -0px;\r\n\t                }\r\n\t                .tdi_51 .tdc-row-video-background-error,\r\n\t                .tdi_51 > .vc_column,\r\n\t                .tdi_51 > .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_51{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_51 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_51{\nmargin-right:0px !important;\npadding-right:0px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_50_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_50_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_53  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_53{\r\n                    vertical-align: baseline;\r\n                }.tdi_53 > .wpb_wrapper,\r\n\t\t\t\t.tdi_53 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_53 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_53 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_53 > .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_54 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_54\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_54{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_54{\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_54{\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_54: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_54: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_56  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_56{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_56,\r\n\t\t\t\t.tdi_56 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_56 .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_56{\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_58  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_58{\r\n                    vertical-align: baseline;\r\n                }.tdi_58 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_58 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_58 .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_59 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_59\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_59{\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_61  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_61{\r\n                    vertical-align: baseline;\r\n                }.tdi_61 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_61 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_61 .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_62 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_62\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_62{\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_64  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_64{\r\n                    vertical-align: baseline;\r\n                }.tdi_64 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_64 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_64 .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_65 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_65\" ><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_67  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_67{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_67,\r\n\t\t\t\t.tdi_67 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_67 .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_67{\npadding-top:55px !important;\n}\n\n.tdi_67 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_67{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_69  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_69{\r\n                    vertical-align: baseline;\r\n                }.tdi_69 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_69 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_69 .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_70 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_70\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_70{\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_72  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_72{\r\n                    vertical-align: baseline;\r\n                }.tdi_72 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_72 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_72 .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_73 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_73\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_73{\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_75  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_75{\r\n                    vertical-align: baseline;\r\n                }.tdi_75 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_75 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_75 .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_76 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_76\" ><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_77\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_78 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_78,\r\n                .tdi_78 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_78,\r\n\t\t\t\t.tdi_78 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_78 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_78:before,\r\n\t\t\t\t.tdi_78: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_78{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_78 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_78{\nmargin-right:0px !important;\npadding-right:0px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_77_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_77_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_80  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_80{\r\n                    vertical-align: baseline;\r\n                }.tdi_80 > .wpb_wrapper,\r\n\t\t\t\t.tdi_80 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_80 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_80 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_80 > .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_81 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_81\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_81{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_81{\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_81{\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_81: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_81: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_83  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_83{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_83,\r\n\t\t\t\t.tdi_83 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_83 .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_85  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_85{\r\n                    vertical-align: baseline;\r\n                }.tdi_85 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_85 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_85 .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_86 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_86\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_86{\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_88  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_88{\r\n                    vertical-align: baseline;\r\n                }.tdi_88 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_88 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_88 .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_89 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_89\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_89{\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_91  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_91{\r\n                    vertical-align: baseline;\r\n                }.tdi_91 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_91 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_91 .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_92 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_92\" ><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_94  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_94{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_94,\r\n\t\t\t\t.tdi_94 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_94 .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_94{\npadding-top:55px !important;\n}\n\n.tdi_94 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_94{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_96  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_96{\r\n                    vertical-align: baseline;\r\n                }.tdi_96 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_96 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_96 .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_97 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_97\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_97{\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_99  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_99{\r\n                    vertical-align: baseline;\r\n                }.tdi_99 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_99 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_99 .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_100 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_100\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_100{\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_102  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_102{\r\n                    vertical-align: baseline;\r\n                }.tdi_102 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_102 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_102 .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_103 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_103\" ><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_104\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_105 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_105,\r\n                .tdi_105 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_105,\r\n\t\t\t\t.tdi_105 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_105 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_105:before,\r\n\t\t\t\t.tdi_105: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_105{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_105 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_105{\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_104_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_104_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_107  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_107{\r\n                    vertical-align: baseline;\r\n                }.tdi_107 > .wpb_wrapper,\r\n\t\t\t\t.tdi_107 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_107 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_107 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_107 > .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_108 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_108\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_108{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_108{\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_108{\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_108: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_108: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_110  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_110{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_110,\r\n\t\t\t\t.tdi_110 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_110 .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_112  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_112{\r\n                    vertical-align: baseline;\r\n                }.tdi_112 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_112 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_112 .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_113 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_113\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_113{\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_115  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_115{\r\n                    vertical-align: baseline;\r\n                }.tdi_115 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_115 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_115 .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_116 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_116\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_116{\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_118  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_118{\r\n                    vertical-align: baseline;\r\n                }.tdi_118 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_118 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_118 .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_119 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_119\" ><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_121  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_121{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_121,\r\n\t\t\t\t.tdi_121 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_121 .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_121{\npadding-top:55px !important;\n}\n\n.tdi_121 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_121{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_123  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_123{\r\n                    vertical-align: baseline;\r\n                }.tdi_123 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_123 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_123 .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_124 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_124\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_124{\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_126  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_126{\r\n                    vertical-align: baseline;\r\n                }.tdi_126 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_126 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_126 .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_127 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_127\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_127{\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_129  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_129{\r\n                    vertical-align: baseline;\r\n                }.tdi_129 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_129 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_129 .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_130 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_130\" ><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_131\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_132 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_132,\r\n                .tdi_132 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_132,\r\n\t\t\t\t.tdi_132 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_132 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_132:before,\r\n\t\t\t\t.tdi_132: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_132{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_132 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_132{\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_131_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_131_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_134  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_134{\r\n                    vertical-align: baseline;\r\n                }.tdi_134 > .wpb_wrapper,\r\n\t\t\t\t.tdi_134 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_134 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_134 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_134 > .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_135 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_135\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_135{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_135{\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_135{\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_135: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_135: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_137  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_137{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_137,\r\n\t\t\t\t.tdi_137 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_137 .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_139  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_139{\r\n                    vertical-align: baseline;\r\n                }.tdi_139 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_139 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_139 .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_140 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_140\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_140{\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_142  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_142{\r\n                    vertical-align: baseline;\r\n                }.tdi_142 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_142 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_142 .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_143 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_143\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_143{\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_145  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_145{\r\n                    vertical-align: baseline;\r\n                }.tdi_145 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_145 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_145 .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_146 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_146\" ><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_148  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_148{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_148,\r\n\t\t\t\t.tdi_148 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_148 .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_148{\npadding-top:55px !important;\n}\n\n.tdi_148 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_148{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_150  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_150{\r\n                    vertical-align: baseline;\r\n                }.tdi_150 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_150 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_150 .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_151 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_151\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_151{\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_153  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_153{\r\n                    vertical-align: baseline;\r\n                }.tdi_153 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_153 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_153 .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_154 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_154\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_154{\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_156  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_156{\r\n                    vertical-align: baseline;\r\n                }.tdi_156 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_156 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_156 .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_157 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_157\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_157{\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_158\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_159 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_159,\r\n                .tdi_159 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_159,\r\n\t\t\t\t.tdi_159 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_159 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_159:before,\r\n\t\t\t\t.tdi_159: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_159{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_159 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_159{\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_158_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_158_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_161  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_161{\r\n                    vertical-align: baseline;\r\n                }.tdi_161 > .wpb_wrapper,\r\n\t\t\t\t.tdi_161 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_161 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_161 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_161 > .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_162 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_162\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_162{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_162{\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_162{\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_162: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_162: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_164  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_164{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_164,\r\n\t\t\t\t.tdi_164 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_164 .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_166  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_166{\r\n                    vertical-align: baseline;\r\n                }.tdi_166 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_166 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_166 .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_167 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_167\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_167{\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_169  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_169{\r\n                    vertical-align: baseline;\r\n                }.tdi_169 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_169 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_169 .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_170 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_170\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_170{\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_172  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_172{\r\n                    vertical-align: baseline;\r\n                }.tdi_172 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_172 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_172 .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_173 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_173\" ><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_175  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_175{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_175,\r\n\t\t\t\t.tdi_175 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_175 .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_175{\npadding-top:55px !important;\n}\n\n.tdi_175 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_175{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_177  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_177{\r\n                    vertical-align: baseline;\r\n                }.tdi_177 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_177 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_177 .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_178 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_178\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_178{\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_180  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_180{\r\n                    vertical-align: baseline;\r\n                }.tdi_180 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_180 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_180 .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_181 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_181\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_181{\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_183  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_183{\r\n                    vertical-align: baseline;\r\n                }.tdi_183 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_183 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_183 .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_184 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_184\" ><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_185\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_186 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_186,\r\n                .tdi_186 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_186,\r\n\t\t\t\t.tdi_186 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_186 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_186:before,\r\n\t\t\t\t.tdi_186: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_186{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_186 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_186{\nmargin-right:0px !important;\npadding-bottom:20px !important;\npadding-left:0px !important;\n}\n}\n\n<\/style>\n<div class=\"tdi_185_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_185_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_188  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_188{\r\n                    vertical-align: baseline;\r\n                }.tdi_188 > .wpb_wrapper,\r\n\t\t\t\t.tdi_188 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_188 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_188 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_188 > .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_189 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_189\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_189{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_189{\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_189{\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_189: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_189: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_191  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_191{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_191,\r\n\t\t\t\t.tdi_191 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_191 .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_193  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_193{\r\n                    vertical-align: baseline;\r\n                }.tdi_193 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_193 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_193 .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_194 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_194\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_194{\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_196  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_196{\r\n                    vertical-align: baseline;\r\n                }.tdi_196 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_196 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_196 .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_197 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_197\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_197{\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_199  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_199{\r\n                    vertical-align: baseline;\r\n                }.tdi_199 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_199 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_199 .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_200 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_200\" ><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_202  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_202{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_202,\r\n\t\t\t\t.tdi_202 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_202 .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_202{\npadding-top:55px !important;\n}\n\n.tdi_202 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_202{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_204  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_204{\r\n                    vertical-align: baseline;\r\n                }.tdi_204 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_204 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_204 .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_205 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_205\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_205{\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_207  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_207{\r\n                    vertical-align: baseline;\r\n                }.tdi_207 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_207 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_207 .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_208 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_208\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_208{\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_210  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_210{\r\n                    vertical-align: baseline;\r\n                }.tdi_210 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_210 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_210 .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_211 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_211\" ><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_212\" class=\"tdc-row stretch_row_content td-stretch-content\"><div class=\"vc_row tdi_213 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_213,\r\n                .tdi_213 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_213,\r\n\t\t\t\t.tdi_213 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_213 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_213:before,\r\n\t\t\t\t.tdi_213: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_213{\npadding-right:50px !important;\npadding-bottom:40px !important;\npadding-left:50px !important;\nposition:relative;\n}\n\n.tdi_213 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_213{\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_212_rand_style td-element-style\" ><style>\n\/* custom css - generated by TagDiv Composer *\/\n\n.tdi_212_rand_style{\nbackground-color:#ffffff !important;\n}\n <\/style><\/div><div class=\"vc_column tdi_215  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_215{\r\n                    vertical-align: baseline;\r\n                }.tdi_215 > .wpb_wrapper,\r\n\t\t\t\t.tdi_215 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_215 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_215 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_215 > .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_216 td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_216\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_216{\nmargin-top:9px !important;\nmargin-bottom:19px !important;\n}\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_216{\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_216{\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_216: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_216: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_218  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_218{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_218,\r\n\t\t\t\t.tdi_218 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_218 .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_220  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_220{\r\n                    vertical-align: baseline;\r\n                }.tdi_220 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_220 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_220 .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_221 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_221\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_221{\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_223  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_223{\r\n                    vertical-align: baseline;\r\n                }.tdi_223 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_223 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_223 .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_224 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_224\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_224{\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_226  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_226{\r\n                    vertical-align: baseline;\r\n                }.tdi_226 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_226 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_226 .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_227 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_227\" ><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_229  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_229{\r\n                    position: relative !important;\r\n                    top: 0;\r\n                    transform: none;\r\n                    -webkit-transform: none;\r\n                }.tdi_229,\r\n\t\t\t\t.tdi_229 .tdc-inner-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_229 .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_229{\npadding-top:55px !important;\n}\n\n.tdi_229 .td_block_wrap{ text-align:left }\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_229{\npadding-top:20px !important;\nwidth:100% !important;\n}\n}\n\n<\/style><div class=\"vc_column_inner tdi_231  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_231{\r\n                    vertical-align: baseline;\r\n                }.tdi_231 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_231 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_231 .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_232 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_232\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_232{\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_234  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_234{\r\n                    vertical-align: baseline;\r\n                }.tdi_234 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_234 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_234 .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_235 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_235\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_235{\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_237  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_237{\r\n                    vertical-align: baseline;\r\n                }.tdi_237 .vc_column-inner > .wpb_wrapper,\r\n\t\t\t\t.tdi_237 .vc_column-inner > .wpb_wrapper .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_237 .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_238 td-animation-stack td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_238\" 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