{"id":5337,"date":"2025-01-01T18:33:00","date_gmt":"2025-01-01T18:33:00","guid":{"rendered":"https:\/\/law.ubbcluj.ro\/?p=5337"},"modified":"2025-12-03T15:56:24","modified_gmt":"2025-12-03T15:56:24","slug":"cluj-tax-forum-journal-no-2-2025-published","status":"publish","type":"post","link":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/","title":{"rendered":"Cluj Tax Forum Journal no. 2\/2025 Published"},"content":{"rendered":"\n<p>A new issue of the Cluj Tax Forum Journal, No. 2\/2025, has been released. Preserving its traditional structure, the journal offers an exploration into national, European, and international taxation.<\/p>\n\n\n\n<p>The editorial discusses the possible evolution toward a progressive income taxation system for individuals, while the Fiscal News section provides updates on the adoption of the ViDA package (VAT in the Digital Age).<\/p>\n\n\n\n<p>Among the studies published in this issue, noteworthy contributions include those by Alin Tr\u0103ilescu and Natalia \u0218vidchi from the Faculty of Law, West University of Timi\u0219oara (<em>Considerations on the Establishment, Modification, Abrogation, Annulment, and Restitution of Tax Claims<\/em>), and by Cristina One\u021b from the Faculty of Law, Sibiu (<em>A New (Small) Victory in the Eternal Confrontation between Taxpayers and the Tax Authority: The Correction of Tax Returns and Its (Possible) Limits<\/em>). The issue also features a study dedicated to <em>The Current Framework of International and European Taxation<\/em> by Cosmin Flavius Costa\u0219.<\/p>\n\n\n\n<p><em>Cluj Tax Forum Journal<\/em> is indexed in the international databases HeinOnline and CEEOL and is available from <a href=\"https:\/\/www.hamangiu.ro\/cluj-tax-forum-journal-22025\" target=\"_blank\" rel=\"noreferrer noopener\">Hamangiu Publishing House<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A new issue of the Cluj Tax Forum Journal, No. 2\/2025, has been released. Preserving its traditional structure, the journal offers an exploration into national, European, and international taxation. The editorial discusses the possible evolution toward a progressive income taxation system for individuals, while the Fiscal News section provides updates on the adoption of the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5336,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":{"0":"post-5337","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 no. 2\/2025 Published - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca<\/title>\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-2-2025-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\/2025 Published - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca\" \/>\n<meta property=\"og:description\" content=\"A new issue of the Cluj Tax Forum Journal, No. 2\/2025, has been released. Preserving its traditional structure, the journal offers an exploration into national, European, and international taxation. The editorial discusses the possible evolution toward a progressive income taxation system for individuals, while the Fiscal News section provides updates on the adoption of the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/\" \/>\n<meta property=\"og:site_name\" content=\"Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-01T18:33:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-03T15:56:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/09\/photo-6.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1810\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\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: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-2-2025-published\/\",\"url\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/\",\"name\":\"Cluj Tax Forum Journal no. 2\/2025 Published - 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-2-2025-published\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/09\/photo-6.jpg\",\"datePublished\":\"2025-01-01T18:33:00+00:00\",\"dateModified\":\"2025-12-03T15:56:24+00:00\",\"author\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/247fc9458d23dcadfccf2836fa2bfdce\"},\"breadcrumb\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/#primaryimage\",\"url\":\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/09\/photo-6.jpg\",\"contentUrl\":\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/09\/photo-6.jpg\",\"width\":1810,\"height\":2560},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/#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. 2\/2025 Published\"}]},{\"@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. 2\/2025 Published - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca","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-2-2025-published\/","og_locale":"en_US","og_type":"article","og_title":"Cluj Tax Forum Journal no. 2\/2025 Published - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca","og_description":"A new issue of the Cluj Tax Forum Journal, No. 2\/2025, has been released. Preserving its traditional structure, the journal offers an exploration into national, European, and international taxation. The editorial discusses the possible evolution toward a progressive income taxation system for individuals, while the Fiscal News section provides updates on the adoption of the [&hellip;]","og_url":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/","og_site_name":"Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca","article_published_time":"2025-01-01T18:33:00+00:00","article_modified_time":"2025-12-03T15:56:24+00:00","og_image":[{"width":1810,"height":2560,"url":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/09\/photo-6.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","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-2-2025-published\/","url":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/","name":"Cluj Tax Forum Journal no. 2\/2025 Published - 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-2-2025-published\/#primaryimage"},"image":{"@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/#primaryimage"},"thumbnailUrl":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/09\/photo-6.jpg","datePublished":"2025-01-01T18:33:00+00:00","dateModified":"2025-12-03T15:56:24+00:00","author":{"@id":"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/247fc9458d23dcadfccf2836fa2bfdce"},"breadcrumb":{"@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/#primaryimage","url":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/09\/photo-6.jpg","contentUrl":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/09\/photo-6.jpg","width":1810,"height":2560},{"@type":"BreadcrumbList","@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-2-2025-published\/#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. 2\/2025 Published"}]},{"@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\/5337","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=5337"}],"version-history":[{"count":3,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/posts\/5337\/revisions"}],"predecessor-version":[{"id":6278,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/posts\/5337\/revisions\/6278"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/media\/5336"}],"wp:attachment":[{"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/media?parent=5337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/categories?post=5337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/tags?post=5337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}