{"id":11387,"date":"2026-09-14T08:09:19","date_gmt":"2026-09-14T08:09:19","guid":{"rendered":"https:\/\/law.ubbcluj.ro\/?p=11387"},"modified":"2026-09-14T08:12:54","modified_gmt":"2026-09-14T08:12:54","slug":"cluj-tax-forum-journal-no-2-2026-has-been-published","status":"publish","type":"post","link":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2026-has-been-published\/","title":{"rendered":"Cluj Tax Forum Journal no. 2\/2026 has been published"},"content":{"rendered":"<p>A new issue of this journal, *Cluj Tax Forum Journal* No. 2\/2026, is available from Hamangiu Publishing. The table of contents is provided below:<\/p>\n<p>EDITORIAL<\/p>\n<p>Cosmin Flavius \u200b\u200bCosta\u0219 \/ It depends on how you look at things; everything depends<\/p>\n<p>TAX UPDATES<\/p>\n<p>Cosmin Flavius \u200b\u200bCosta\u0219 \/ European Commission: Publication of the study on wealth taxation, including taxes on net wealth, capital, and exit taxes<\/p>\n<p>ARTICLES<\/p>\n<p>Ciprian P\u0103un \/ A devourer of assets roams freely through judicial and tax proceedings\u2014&#8221;The 70% Dragon&#8221;<\/p>\n<p>Antonio Vaquera Garc\u00eda \/ Tax consequences of new forms of patronage: digital crowdfunding and oversight of intermediary platforms (II)<\/p>\n<p>Gabriel-Valeriu P\u0103\u0219cui \/ Legal subordination or independent activity in alternative transport? Tax evasion or an administrative and tax litigation dispute? Mar\u00eda Teresa Mata Sierra \/ Taxation of scholarships under income tax rules<\/p>\n<p>SUMMARY OF NATIONAL TAX CASE LAW<\/p>\n<p>MARCH \u2013 APRIL 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>MARCH \u2013 APRIL 2026<\/p>\n<p>Miruna Mihu\u021b\u0103<\/p>\n<p>HISTORICAL TAX CASE LAW OF THE COURT OF JUSTICE OF THE EUROPEAN UNION (joined cases C-397\/98, Metalgesellschaft and Others, and C-410\/98, Hoechst UK Ltd)<\/p>\n<p>Laura Laz\u0103r<\/p>\n<p>TAX CONSULTANCY<\/p>\n<p>Sorin Roman \/ Tax treatment regarding the sale of client contracts<\/p>\n<p>BOOK REVIEWS<\/p>\n<p>Alina-Mihaela Gherman \/ Rita de la Feria (ed.), Taxation and Inequalities, IBFD, Amsterdam, 2025, Volume 23, EATLP International Tax Series<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A new issue of this journal, *Cluj Tax Forum Journal* No. 2\/2026, is available from Hamangiu Publishing. The table of contents is provided below: EDITORIAL Cosmin Flavius \u200b\u200bCosta\u0219 \/ It depends on how you look at things; everything depends TAX UPDATES Cosmin Flavius \u200b\u200bCosta\u0219 \/ European Commission: Publication of the study on wealth taxation, including [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11386,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-11387","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. 2\/2026 has been published - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca<\/title>\n<meta name=\"description\" content=\"A new issue of this journal, *Cluj Tax Forum Journal* No. 2\/2026, is available from Hamangiu Publishing.\" \/>\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-2-2026-has-been-published\/\" \/>\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. 2\/2026 has been published\" \/>\n<meta property=\"og:description\" content=\"A new issue of this journal, *Cluj Tax Forum Journal* No. 2\/2026, is available from Hamangiu Publishing.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2026-has-been-published\/\" \/>\n<meta property=\"og:site_name\" content=\"Facultatea de Drept, Universitatea Babes-Bolyai - 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