{"id":8910,"date":"2026-01-20T15:40:10","date_gmt":"2026-01-20T15:40:10","guid":{"rendered":"https:\/\/law.ubbcluj.ro\/?p=8910"},"modified":"2026-01-20T15:50:48","modified_gmt":"2026-01-20T15:50:48","slug":"cluj-tax-forum-journal-no-5-2025-is-now-available-at-hamangiu-publishing-house","status":"publish","type":"post","link":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-5-2025-is-now-available-at-hamangiu-publishing-house\/","title":{"rendered":"Cluj Tax Forum Journal no. 5\/2025 is now available at Hamangiu Publishing House"},"content":{"rendered":"<p><em>Cluj Tax Forum Journal<\/em> puts forward a very interesting issue no. 5\/2025, in printed format, by Hamangiu Publishing House. The contents of the journal are presented below.<\/p>\n<ul>\n<li><strong> EDITORIAL<\/strong><\/li>\n<\/ul>\n<p><strong>Cosmin Flavius Costa\u0219<\/strong>\/ <em>Avem o Curte Constitu\u021bional\u0103 activ\u0103 \u00een materie fiscal\u0103?<\/em><\/p>\n<ul>\n<li><strong> TAX NEWS<\/strong><\/li>\n<\/ul>\n<p><strong>Cosmin Flavius Costa\u0219<\/strong>\/ <em>TVA-ul \u00een era digital\u0103: strategie de implementare pentru a sprijini \u00eentreprinderile \u0219i statele membre<\/em><\/p>\n<ul>\n<li><strong> ARTICLES<\/strong><\/li>\n<\/ul>\n<p><strong>Natalia \u0218vidchi<\/strong>\/ <em>Efectele emiterii facturii de corec\u021bie asupra ajust\u0103rii bazei de impozitare a TVA \u0219i a ajust\u0103rii TVA deductibil\u0103 \u00een cazul desfiin\u021b\u0103rii totale sau par\u021biale a contractului<\/em><\/p>\n<p><strong>Carlos Carbajo Nogal<\/strong>\/ <em>Impozitul special pentru premiile la loterie \u00een Spania<\/em><\/p>\n<p><strong>Ada Armina Berar<\/strong>\/ <em>Regulile generale anti-abuz (GAARs) vs. paradisurile fiscale: testarea limitelor dreptului Uniunii Europene<\/em><\/p>\n<p><strong>Antonio Vacquera Garcia<\/strong>\/ <em>Autoconsumul solar de electricitate \u0219i impactul s\u0103u fiscal \u00een Spania<\/em><\/p>\n<ul>\n<li>\u00a0<strong>NATIONAL TAX JURISPRUDENCE SYNTHESIS SEPTEMBER \u2013 OCTOBER 2025<\/strong><\/li>\n<\/ul>\n<p><strong>Cosmin Flavius Costa\u0219<\/strong><\/p>\n<ul>\n<li>\u00a0<strong>TAX CASE LAW OF THE COURT OF JUSTICE OF THE EUROPEAN UNION SEPTEMBER &#8211; OCTOBER 2025<\/strong><\/li>\n<\/ul>\n<p><strong>Miruna Mihu\u021b\u0103<\/strong><\/p>\n<ul>\n<li><strong> HISTORIC CASE LAW OF THE COURT OF JUSTICE OF THE EUROPEAN UNION \u2013 case 120\/86, <em>Mulder <\/em><\/strong><\/li>\n<\/ul>\n<p><strong>Laura Laz\u0103r<\/strong><\/p>\n<ul>\n<li><strong> TAX ADVICE<\/strong><\/li>\n<\/ul>\n<p><strong>Sorin Roman<\/strong>\/ <em>Regimul cheltuielilor cu ajustarea crean\u021belor \u0219i a pierderilor cu crean\u021bele ne\u00eencasate<\/em><\/p>\n<ul>\n<li><strong> REVIEWS<\/strong><\/li>\n<\/ul>\n<p><strong>Ciprian P\u0103un<\/strong>\/ Cosmin Flavius Costa\u0219, Mihaela Tofan, <em>Drept financiar<\/em>, ed. a 2-a, Ed. Universul Juridic, Bucure\u0219ti, 2025<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cluj Tax Forum Journal puts forward a very interesting issue no. 5\/2025, in printed format, by Hamangiu Publishing House. The contents of the journal are presented below. EDITORIAL Cosmin Flavius Costa\u0219\/ Avem o Curte Constitu\u021bional\u0103 activ\u0103 \u00een materie fiscal\u0103? TAX NEWS Cosmin Flavius Costa\u0219\/ TVA-ul \u00een era digital\u0103: strategie de implementare pentru a sprijini \u00eentreprinderile [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8909,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":{"0":"post-8910","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. 5\/2025 is now available at Hamangiu Publishing House - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca<\/title>\n<meta name=\"description\" content=\"Cluj Tax Forum Journal puts forward a very interesting issue no. 5\/2025, in printed format, by Hamangiu Publishing House.\" \/>\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-5-2025-is-now-available-at-hamangiu-publishing-house\/\" \/>\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. 5\/2025 is now available at Hamangiu Publishing House\" \/>\n<meta property=\"og:description\" content=\"Cluj Tax Forum Journal puts forward a very interesting issue no. 5\/2025, in printed format, by Hamangiu Publishing House.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-5-2025-is-now-available-at-hamangiu-publishing-house\/\" \/>\n<meta property=\"og:site_name\" content=\"Facultatea de Drept, Universitatea Babes-Bolyai - 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