Zobrazeno 1 - 10
of 102
pro vyhledávání: '"Lucian Cernușca"'
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 5, Iss 10, Pp 41-49 (2024)
Starting from 1 January 2024, the Government Emergency Ordinance No. 115/2023 brings a series of changes and additions to the Fiscal Code with regard to redirecting profit tax for sponsorship and/or acts of patronage and for granting private scholars
Externí odkaz:
https://doaj.org/article/0cc50fc3dc3f495f8a67101febef7e2c
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 5, Iss 8, Pp 46-55 (2024)
The article presents a series of updates on the declarative and payment obligations related to the social health insurance contribution (CASS) for income from independent activities earned by natural persons in 2024. To determine the obligation to pa
Externí odkaz:
https://doaj.org/article/80fdd12ef5e2443e8df464186e3ce52f
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 5, Iss 6, Pp 30-40 (2024)
This article presents a series of theoretical and practical aspects regarding the taxation of income from independent activities carried out under sports activity contracts. Participants in sports activities can enter into sports activity contracts w
Externí odkaz:
https://doaj.org/article/0651994ab94746228b43668e4b174645
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 5, Iss 4, Pp 48-55 (2024)
This article emphasizes a series of theoretical and practical aspects regarding the taxation of the income from independent activities for which the net income is determined on a real basis. Government Emergency Ordinance No. 115/2023 and Law No. 296
Externí odkaz:
https://doaj.org/article/212df63bd504456eae8c0edd41131bc0
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 5, Iss 3, Pp 42-49 (2024)
The article addresses a series of theoretical and practical aspects regarding the definition of the related enterprises, which was introduced in the Fiscal Code through the Government Emergency Ordinance No. 31/2024, necessary for calculating the 500
Externí odkaz:
https://doaj.org/article/9c09c79662ed42f5a0dfd1692d1634ae
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 5, Iss 2, Pp 48-57 (2024)
The article addresses a series of theoretical and practical issues regarding the method of taxation of incomes from independent activities obtained by exercising the professions of expert and licensed accountant within their own accounting offices. I
Externí odkaz:
https://doaj.org/article/a9e063266b914c038851a5e57582d1e7
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 5, Iss 1, Pp 31-42 (2024)
The Order of the President of the National Agency for Fiscal Administration No. 6/2024 provides the model, content and instructions for filling in the single return (Form 212), by means of which the taxpayers natural persons who achieve extra-salary
Externí odkaz:
https://doaj.org/article/261b4371a7d0479388f9003cc787e9b4
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 4, Iss 12, Pp 54-63 (2024)
The article hereby discusses the amendments brought by the Government Emergency Ordinance No. 115/2023 with regard to the taxation mechanism of incomes from the rental and leasing of goods obtained by natural persons, others than those in the lease a
Externí odkaz:
https://doaj.org/article/2eda9b2236fe40e1b44303d28f052c14
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 4, Iss 11, Pp 31-39 (2023)
The Law No. 296/2023 regarding certain fiscal-budgetary measures for ensuring Romania’s financial sustainability on the long term brings a series of important modifications with regard to the taxation of activities in the IT field, which are applie
Externí odkaz:
https://doaj.org/article/f911db60d60345b3b14db33c32291105
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 4, Iss 10, Pp 42-48 (2023)
Law No. 296/2023 on certain fiscal-budgetary measures for ensuring Romania’s financial sustainability on the long term brings a series of modifications regarding the social health insurance contribution. Thus, starting with the incomes correspondin
Externí odkaz:
https://doaj.org/article/93c998a1bd0b435482e85db10ac6a125