Zobrazeno 1 - 10
of 58
pro vyhledávání: '"Mihaela TOFAN"'
Autor:
Mihaela Tofan, Alina-Adriana Arseni
Publikováno v:
Laws, Vol 13, Iss 1, p 2 (2023)
The present study aims at providing an overview of the international, European, and national legal frameworks relating to the obligation of intermediaries of financial transactions to report to tax authorities, and the professional secrecy which appl
Externí odkaz:
https://doaj.org/article/c1005011e02943faac8eec56c02b536f
Autor:
Mihaela Tofan
Publikováno v:
Journal of Liberty and International Affairs, Vol 8, Iss 3 (2022)
The research answered whether cooperation in ruling corporate taxation, a traditional obligation of conduct of sovereign states, was undergoing profound transformation into the obligation of result. The analyzed topic was not whether the tax authorit
Externí odkaz:
https://doaj.org/article/9afb9388650148959edc238aedcc515f
Autor:
Mihaela TOFAN
Publikováno v:
Journal of Public Administration, Finance and Law, Vol 9, Iss 16, Pp 150-156 (2019)
Acting as EU member, Romania participates in the legislative process at this level and recognizes the principles of direct, immediate and priority applicability of EU legislation in national legal framework. Even if specialized legal literature has p
Externí odkaz:
https://doaj.org/article/48c723d977b64afab60cc642c9e6223f
Autor:
Mihaela TOFAN
Publikováno v:
Journal of Public Administration, Finance and Law, Vol 8, Iss 15, Pp 135-145 (2019)
The paper examines fiscal competition towards fiscal harmonization in the EU, highlighting the legal framework outlined in this area by the provisions of the TFEU and arguing the need for an administrative monitoring and control authority. The resear
Externí odkaz:
https://doaj.org/article/51dcf200a6ee4e4e9e10e5f3e4bb2180
Autor:
Mihaela Tofan
Publikováno v:
Laws, Vol 11, Iss 5, p 75 (2022)
The European financial regulation is evolving with new and specific forms of cooperation for the member states, enhancing concepts and innovative rule of law, particularly featuring the actual level of harmonization. This paper investigates the Europ
Externí odkaz:
https://doaj.org/article/93a622602192414bb0f432c2de8ec009
Autor:
Mihaela Tofan, Ionel Bostan
Publikováno v:
Laws, Vol 11, Iss 1, p 13 (2022)
E-commerce has progressed within Europe before, on the basis of the pre-pandemic raise, with COVID-19 determining an explosion of its evolution. The European e-commerce market is very important, linking together more than 500 million consumers. This
Externí odkaz:
https://doaj.org/article/0ef80eceb8654399ae418b2b56dd2fde
Autor:
Mihaela TOFAN
Publikováno v:
Journal of Public Administration, Finance and Law, Vol 7, Iss 13, Pp 142-153 (2018)
The paper analyses the changes that have lately appeared in the legal regime of the termination of right, in the field of public law, in general, and for the tax law, in particular. We have found major mutation in this legal institution, in the sense
Externí odkaz:
https://doaj.org/article/c3b07d29ecdc47eaa993ffed2859c736
Autor:
Mihaela TOFAN
Publikováno v:
Journal of Public Administration, Finance and Law, Vol 7, Iss 11 SI 3, Pp 121-131 (2017)
The principle of prevalence of form over the substance in regulation is a fundamental principle of law in general, but in taxation disputes its effects are reversed. This is one of the many changes in the EU legal order that is born in the EUCJ’ s
Externí odkaz:
https://doaj.org/article/67d72be10aff4140a3ce4bfffbc1f598
Autor:
Mihaela TOFAN
Publikováno v:
Journal of Public Administration, Finance and Law, Vol 6, Iss 11, Pp 189-195 (2017)
When the state representatives realise that the fiscal liabilities are too hard to comply with and the taxpayers are very temped to avoid the payments, alternative solutions might be used. In order to move on with their daily activities, the taxpayer
Externí odkaz:
https://doaj.org/article/dcefb57c59874835bfe3061f414b8da1
Publikováno v:
Risks, Vol 8, Iss 3, p 79 (2020)
This paper aims at studying the legal aspects of the European Union (EU)’s fiscal policy, analyzing the statute of fiscal responsibility legal framework, the different measures undertaken in the last years with respect to European trends in fiscal
Externí odkaz:
https://doaj.org/article/2578fc963e1247fa8e4dd9c042c3d65a