Zobrazeno 1 - 10
of 64
pro vyhledávání: '"independent activities"'
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 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 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
Autor:
Cernuşca, Lucian
Publikováno v:
CECCAR Business Review. 3(2):58-66
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1028155
The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 3, Iss 2, Pp 58-66 (2022)
The article hereby has a series of theoretical and practical issues regarding the health insurance contribution due by natural persons earning incomes from independent activities. In certain situations, natural persons earning such incomes may be lia
Externí odkaz:
https://doaj.org/article/fcb2b597a1964d18987ee999eae3ab6c
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 2, Iss 7, Pp 35-43 (2021)
This article presents a series of theoretical and practical concepts regarding the social security contribution owed by natural persons that obtain revenues from independent activities (production, retail, rendering of services, liberal professions).
Externí odkaz:
https://doaj.org/article/b3e7e977cdfa4282b56dfdedb2acd50a
Publikováno v:
Universul Juridic / Legal Universe. (10):71-84
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1005937
Autor:
Cernuşca, Lucian
Publikováno v:
CECCAR Business Review. 2(07):35-43
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=978125
Autor:
Marta-Claudia CLIZA
Publikováno v:
Challenges of the Knowledge Society, Vol 14, Iss 1, Pp 580-585 (2021)
The end of 2020 brought some major modifications on the fiscal legislation. As we can see, the impact will be significant taking in consideration that these modifications will bring some changes which will affect not only the fiscal practitioners or
Externí odkaz:
https://doaj.org/article/c4236edbadd543e0ad22fe49c8655375
Autor:
Cernuşca, Lucian
Publikováno v:
CECCAR Business Review. 1(07):48-55
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=892457