{"id":12267,"date":"2026-11-05T09:15:42","date_gmt":"2026-11-05T09:15:42","guid":{"rendered":"https:\/\/law.ubbcluj.ro\/?p=12267"},"modified":"2026-11-05T09:18:11","modified_gmt":"2026-11-05T09:18:11","slug":"more-tax-law-in-cluj-tax-forum-journal-no-3-2026","status":"publish","type":"post","link":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/more-tax-law-in-cluj-tax-forum-journal-no-3-2026\/","title":{"rendered":"More Tax Law in Cluj Tax Forum Journal no. 3\/2026"},"content":{"rendered":"<p>In the contents of <em>Cluj Tax Forum Journal<\/em> no. 3\/2026, a series of interesting contributions from the field of national and European tax law can be read, in Romanian and English. The contents of this issue of the magazine are as follows:<\/p>\n<p><strong>EDITORIAL<\/strong><\/p>\n<p><strong>Septimiu Ioan Pu\u021b<\/strong>\/ <em>On the great fiscal performance &#8230;<\/em><\/p>\n<p><strong>TAX NEWS<\/strong><\/p>\n<p><strong>Cosmin Flavius <\/strong><strong>\u200b\u200b<\/strong><strong>Costa<\/strong><strong>\u0219<\/strong><strong>\/<\/strong> <em>The European Commission proposes a major tax simplification package, aimed at streamlining compliance and stimulating competitiveness<\/em><\/p>\n<p><strong>ARTICLES<\/strong><\/p>\n<p><strong>Natalia \u0218vidchi\/<\/strong> <em>The statute of limitations on the right to carry forward the balance of the negative VAT amount<\/em><\/p>\n<p><strong>Maria-Eliza Galan\/<\/strong> <em>Procedural requirements regarding obtaining information from the taxpayer in the context of cybercrime<\/em><\/p>\n<p><strong>Ana Maria Cocu\/<\/strong> <em>Taxation of athletes: interpretation of relevant tax treaties and case law on tax treaties in various jurisdictions in the European Union \u2013 Article 17 of the OECD Model Convention<\/em><\/p>\n<p><strong>Victor Ilie\/<\/strong> <em>Documentary verification: a monster in the making<\/em><\/p>\n<p><strong>SYNTHESIS OF NATIONAL TAX JURISPRUDENCE <\/strong><\/p>\n<p><strong>MAY \u2013 JUNE 2026<\/strong><\/p>\n<p><strong>Cosmin Flavius <\/strong><strong>\u200b\u200b<\/strong><strong>Costa<\/strong><strong>\u0219<\/strong><\/p>\n<p><strong>REPERTOIRE OF JURISPRUDENCE IN TAX MATTERS OF THE COURT OF JUSTICE OF THE EUROPEAN UNION<\/strong><\/p>\n<p><strong>MAY \u2013 JUNE 2026<\/strong><\/p>\n<p><strong>Miruna Mihu\u021b\u0103<\/strong><\/p>\n<p><strong>HISTORICAL TAX JURISPRUDENCE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION (Case C-294\/97, <em>Eurowings<\/em>)<\/strong><\/p>\n<p><strong>Laura Laz\u0103r <\/strong><\/p>\n<p><strong>TAX CONSULTANCY<\/strong><\/p>\n<p><strong>Sorin Roman \/<\/strong> <em>VAT Regime for Performance Guarantees \u2013 Legal Basis (Part I)<\/em><\/p>\n<p><strong>REVIEWS<\/strong><\/p>\n<p><strong>Cosmin Flavius \u200b\u200bCosta\u0219\/<\/strong> Radu Bufan, Natalia \u0218vidchi (coord.), <em>Tax Law Treaty, Volume 3. Corporate Taxation, Ed. Hamangiu<\/em>, Bucharest, 2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In the contents of Cluj Tax Forum Journal no. 3\/2026, a series of interesting contributions from the field of national and European tax law can be read, in Romanian and English. The contents of this issue of the magazine are as follows: EDITORIAL Septimiu Ioan Pu\u021b\/ On the great fiscal performance &#8230; TAX NEWS Cosmin [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12266,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-12267","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>More Tax Law in Cluj Tax Forum Journal no. 3\/2026 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca<\/title>\n<meta name=\"description\" content=\"In the contents of Cluj Tax Forum Journal no. 3\/2026, a series of interesting contributions from the field of national and European tax law can be read, in Romanian and English.\" \/>\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\/more-tax-law-in-cluj-tax-forum-journal-no-3-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"More Tax Law in Cluj Tax Forum Journal no. 3\/2026\" \/>\n<meta property=\"og:description\" content=\"In the contents of Cluj Tax Forum Journal no. 3\/2026, a series of interesting contributions from the field of national and European tax law can be read, in Romanian and English.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/more-tax-law-in-cluj-tax-forum-journal-no-3-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Facultatea de Drept, Universitatea Babes-Bolyai - 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