{"id":11132,"date":"2026-07-09T07:47:47","date_gmt":"2026-07-09T07:47:47","guid":{"rendered":"https:\/\/law.ubbcluj.ro\/?p=11132"},"modified":"2026-07-09T07:49:43","modified_gmt":"2026-07-09T07:49:43","slug":"cluj-tax-forum-journal-no-1-2026","status":"publish","type":"post","link":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/","title":{"rendered":"Cluj Tax Forum Journal no. 1\/2026"},"content":{"rendered":"<p>We are pleased to announce the release of <em>Cluj Tax Forum Journal<\/em> No. 1\/2026, featuring a highly interesting table of contents:<\/p>\n<p>EDITORIAL<\/p>\n<p>Cosmin Flavius \u200b\u200bCosta\u0219 \/ <em>Happy New Digital Year<\/em><\/p>\n<p>TAX UPDATES<\/p>\n<p>Cosmin Flavius \u200b\u200bCosta\u0219 \/ European Commission: <em>Call for contributions on simplifying EU rules in the field of direct taxation<\/em><\/p>\n<p>ARTICLES<\/p>\n<p>Antonio Vaquera Garc\u00eda \/ <em>Tax consequences of new forms of patronage: digital crowdfunding and control over intermediary platforms<\/em><\/p>\n<p>Antonia Vig \/ <em>Taxing fool&#8217;s gold? The DAC8 Directive, insolvency, and the crypto-asset investor&#8217;s dilemma<\/em><\/p>\n<p>Carlos Carbajo Nogal \/ <em>VAT modernization in the digital age<\/em><\/p>\n<p>Flavia-Nicoleta Constantin-G\u0103lb\u0103u \/ <em>Case law of the Court of Justice of the European Union relevant to the drafting and application of the Anti-Tax Avoidance Directives (ATAD)<\/em><\/p>\n<p>SUMMARY OF NATIONAL TAX CASE LAW<\/p>\n<p>JANUARY \u2013 FEBRUARY 2026<\/p>\n<p>Cosmin Flavius \u200b\u200bCosta\u0219<\/p>\n<p>DIGEST OF TAX CASE LAW FROM THE COURT OF JUSTICE OF THE EUROPEAN UNION<\/p>\n<p>JANUARY \u2013 FEBRUARY 2026<\/p>\n<p>Miruna Mihu\u021b\u0103<\/p>\n<p>HISTORICAL TAX CASE LAW OF THE COURT OF JUSTICE OF THE EUROPEAN UNION \u2013 Case C-386\/04, <em>Centro di Musicologia Walter Stauffer<\/em><\/p>\n<p>Laura Laz\u0103r<\/p>\n<p>TAX CONSULTANCY<\/p>\n<p>Sorin Roman \/ <em>Summary of amendments to the Tax Code adopted via Law No. 239\/2025 and Emergency Ordinance No. 8\/2026<\/em><\/p>\n<p>REVIEWS<\/p>\n<p>Tudor Sergiu Pilc\u0103\/ Shaun Parsons, <em>Taxing Crypto-Asset Transactions: Foundations for a Globally Coordinated Approach<\/em>, Ed. IBFD, Amsterdam, 2022<\/p>\n","protected":false},"excerpt":{"rendered":"<p>We are pleased to announce the release of Cluj Tax Forum Journal No. 1\/2026, featuring a highly interesting table of contents: EDITORIAL Cosmin Flavius \u200b\u200bCosta\u0219 \/ Happy New Digital Year TAX UPDATES Cosmin Flavius \u200b\u200bCosta\u0219 \/ European Commission: Call for contributions on simplifying EU rules in the field of direct taxation ARTICLES Antonio Vaquera Garc\u00eda [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11131,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-11132","post","type-post","status-publish","format-standard","has-post-thumbnail","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 no. 1\/2026 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca<\/title>\n<meta name=\"description\" content=\"We are pleased to announce the release of Cluj Tax Forum Journal No. 1\/2026, featuring a highly interesting table of contents.\" \/>\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-no-1-2026\/\" \/>\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 no. 1\/2026\" \/>\n<meta property=\"og:description\" content=\"We are pleased to announce the release of Cluj Tax Forum Journal No. 1\/2026, featuring a highly interesting table of contents\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-09T07:47:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-09T07:49:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/07\/photo-127-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1527\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Cluj Tax Forum Journal no. 1\/2026\" \/>\n<meta name=\"twitter:description\" content=\"We are pleased to announce the release of Cluj Tax Forum Journal No. 1\/2026, featuring a highly interesting table of contents\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/07\/photo-127-1.jpg\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/\",\"url\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/\",\"name\":\"Cluj Tax Forum Journal no. 1\/2026 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca\",\"isPartOf\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/07\/photo-127-scaled.jpg\",\"datePublished\":\"2026-07-09T07:47:47+00:00\",\"dateModified\":\"2026-07-09T07:49:43+00:00\",\"author\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/247fc9458d23dcadfccf2836fa2bfdce\"},\"description\":\"We are pleased to announce the release of Cluj Tax Forum Journal No. 1\/2026, featuring a highly interesting table of contents.\",\"breadcrumb\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/#primaryimage\",\"url\":\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/07\/photo-127-scaled.jpg\",\"contentUrl\":\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/07\/photo-127-scaled.jpg\",\"width\":1414,\"height\":2000,\"caption\":\"photo 127\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Prima pagin\u0103\",\"item\":\"https:\/\/law.ubbcluj.ro\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cluj Tax Forum Journal no. 1\/2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/#website\",\"url\":\"https:\/\/law.ubbcluj.ro\/en\/\",\"name\":\"Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/law.ubbcluj.ro\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/247fc9458d23dcadfccf2836fa2bfdce\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/2222b8d004ea70a51a0d3bb7ada934fed26cfdcae25178f0a0d3c96493eb672e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/2222b8d004ea70a51a0d3bb7ada934fed26cfdcae25178f0a0d3c96493eb672e?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/law.ubbcluj.ro\"],\"url\":\"https:\/\/law.ubbcluj.ro\/en\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cluj Tax Forum Journal no. 1\/2026 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca","description":"We are pleased to announce the release of Cluj Tax Forum Journal No. 1\/2026, featuring a highly interesting table of contents.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/","og_locale":"en_US","og_type":"article","og_title":"Cluj Tax Forum Journal no. 1\/2026","og_description":"We are pleased to announce the release of Cluj Tax Forum Journal No. 1\/2026, featuring a highly interesting table of contents","og_url":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/","og_site_name":"Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca","article_published_time":"2026-07-09T07:47:47+00:00","article_modified_time":"2026-07-09T07:49:43+00:00","og_image":[{"width":1080,"height":1527,"url":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/07\/photo-127-1.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_title":"Cluj Tax Forum Journal no. 1\/2026","twitter_description":"We are pleased to announce the release of Cluj Tax Forum Journal No. 1\/2026, featuring a highly interesting table of contents","twitter_image":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/07\/photo-127-1.jpg","twitter_misc":{"Written by":"admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/","url":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/","name":"Cluj Tax Forum Journal no. 1\/2026 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca","isPartOf":{"@id":"https:\/\/law.ubbcluj.ro\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/#primaryimage"},"image":{"@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/07\/photo-127-scaled.jpg","datePublished":"2026-07-09T07:47:47+00:00","dateModified":"2026-07-09T07:49:43+00:00","author":{"@id":"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/247fc9458d23dcadfccf2836fa2bfdce"},"description":"We are pleased to announce the release of Cluj Tax Forum Journal No. 1\/2026, featuring a highly interesting table of contents.","breadcrumb":{"@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/#primaryimage","url":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/07\/photo-127-scaled.jpg","contentUrl":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2026\/07\/photo-127-scaled.jpg","width":1414,"height":2000,"caption":"photo 127"},{"@type":"BreadcrumbList","@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-1-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Prima pagin\u0103","item":"https:\/\/law.ubbcluj.ro\/en\/"},{"@type":"ListItem","position":2,"name":"Cluj Tax Forum Journal no. 1\/2026"}]},{"@type":"WebSite","@id":"https:\/\/law.ubbcluj.ro\/en\/#website","url":"https:\/\/law.ubbcluj.ro\/en\/","name":"Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/law.ubbcluj.ro\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/247fc9458d23dcadfccf2836fa2bfdce","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/2222b8d004ea70a51a0d3bb7ada934fed26cfdcae25178f0a0d3c96493eb672e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2222b8d004ea70a51a0d3bb7ada934fed26cfdcae25178f0a0d3c96493eb672e?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/law.ubbcluj.ro"],"url":"https:\/\/law.ubbcluj.ro\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/posts\/11132","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/comments?post=11132"}],"version-history":[{"count":1,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/posts\/11132\/revisions"}],"predecessor-version":[{"id":11134,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/posts\/11132\/revisions\/11134"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/media\/11131"}],"wp:attachment":[{"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/media?parent=11132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/categories?post=11132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/tags?post=11132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}