{"id":10589,"date":"2026-04-15T11:13:49","date_gmt":"2026-04-15T11:13:49","guid":{"rendered":"https:\/\/law.ubbcluj.ro\/?p=10589"},"modified":"2026-04-15T11:33:54","modified_gmt":"2026-04-15T11:33:54","slug":"cluj-tax-forum-journal-concludes-its-eighth-year-of-publication-with-issue-no-6-2025","status":"publish","type":"post","link":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-concludes-its-eighth-year-of-publication-with-issue-no-6-2025\/","title":{"rendered":"Cluj Tax Forum Journal concludes its eighth year of publication with issue no. 6\/2025"},"content":{"rendered":"<p>The <em>Cluj Tax Forum Journal<\/em> team is pleased to announce the publication of issue no. 6\/2025, which closes the eighth \u201cseason\u201d of the magazine\u2019s existence. The <em>Cluj Tax Forum Journal<\/em> magazine is published in physical format by Hamangiu Publishing House, and the contents of issue no. 6\/2025 can be read here:<\/p>\n<p><strong>EDITORIAL<\/strong><\/p>\n<p><strong>Mihaela Tofan<\/strong>\/ <em>2025 \u2013 anul \u00een care fiscalitatea rom\u00e2neasc\u0103 s-a transformat din linie a politicilor publice \u00een nucleu de ac\u021biune al programului de guvernare<\/em><\/p>\n<p><strong>TAX NEWS<\/strong><\/p>\n<p><strong>Cosmin Flavius Costa\u0219<\/strong>\/ <em>Comisia European\u0103 consolideaz\u0103 cooperarea dintre Eurofisc, EPPO \u0219i OLAF pentru combaterea fraudei<\/em><\/p>\n<p><strong>ARTICLES<\/strong><\/p>\n<p><strong>Alina Mihaela Gherman<\/strong>\/ <em>Impozitul pe cl\u0103diri. Considera\u021bii cu privire la stabilirea caracterului reziden\u021bial\/nereziden\u021bial al cl\u0103dirii <\/em><\/p>\n<p><strong>Elena Ilincu\u021ba Asimionesei<\/strong>\/ <em>Prezum\u021bia de simula\u021bie \u00een dreptul fiscal: \u00eentre buna-credin\u021b\u0103 \u0219i prevalen\u021ba realit\u0103\u021bii economice<\/em><\/p>\n<p><strong>Diana Ioana F\u0103rca\u0219-Badiu, Miruna Mihu\u021b\u0103<\/strong>\/ <em>Impozitarea furniz\u0103rii serviciilor de software \u0219i redeven\u021bele \u00een temeiul art. 7 pct. 36 Cod fiscal \u2013 o perspectiv\u0103 comparativ\u0103<\/em><\/p>\n<p><strong>Maria-Miruna Cartas<\/strong>\/ <em>Distinc\u021bii privind sarcina probei \u00een materia dreptului de deducere a TVA<\/em><\/p>\n<p><strong>SYNTHESIS OF NATIONAL TAX LAW CASES NOVEMBER \u2013 DECEMBER 2025<\/strong><\/p>\n<p><strong>Cosmin Flavius Costa\u0219<\/strong><\/p>\n<p><strong>TAX CASE LAW OF THE COURT OF JUSTICICE OF THE EUROPEAN UNION NOVEMBER &#8211; DECEMBER 2025<\/strong><\/p>\n<p><strong>Miruna Mihu\u021b\u0103<\/strong><\/p>\n<p><strong>HISTORIC TAX CASE LAW OF THE COURT OF JUSTICE OF THE EUROPEAN UNION \u2013 case C-143\/99, <em>Adria-Wien Pipeline<\/em><\/strong><\/p>\n<p><strong>Laura Laz\u0103r<\/strong><\/p>\n<p><strong>TAX ADVICE<\/strong><\/p>\n<p><strong>Sorin Roman<\/strong>\/ <em>Evaluarea c\u00e2\u0219tigului ob\u021binut de persoane fizice din tranzac\u021bii cu titluri <\/em><\/p>\n<p><strong>REVIEWS<\/strong><\/p>\n<p><strong>Cristina One\u021b<\/strong>\/ Cosmin Flavius Costa\u0219, Septimiu Ioan Pu\u021b, <em>Drept fiscal<\/em>, ed. a 2-a, Ed. Universul Juridic, Bucure\u0219ti, 2025<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Cluj Tax Forum Journal team is pleased to announce the publication of issue no. 6\/2025, which closes the eighth \u201cseason\u201d of the magazine\u2019s existence. The Cluj Tax Forum Journal magazine is published in physical format by Hamangiu Publishing House, and the contents of issue no. 6\/2025 can be read here: EDITORIAL Mihaela Tofan\/ 2025 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":10588,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":{"0":"post-10589","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-recent-editorial-publications"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cluj Tax Forum Journal concludes its eighth year of publication with issue no. 6\/2025 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca<\/title>\n<meta name=\"description\" content=\"The Cluj Tax Forum Journal team is pleased to announce the publication of issue no. 6\/2025, which closes the eighth \u201cseason\u201d of the magazine\u2019s existence.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-concludes-its-eighth-year-of-publication-with-issue-no-6-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cluj Tax Forum Journal concludes its eighth year of publication with issue no. 6\/2025\" \/>\n<meta property=\"og:description\" content=\"The Cluj Tax Forum Journal team is pleased to announce the publication of issue no. 6\/2025, which closes the eighth \u201cseason\u201d of the magazine\u2019s existence.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-concludes-its-eighth-year-of-publication-with-issue-no-6-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Facultatea de Drept, Universitatea Babes-Bolyai - 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