Zobrazeno 1 - 7
of 7
pro vyhledávání: '"law no. 296/2023"'
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:
Diana-Gabriela POHAȚĂ
Publikováno v:
CECCAR Business Review, Vol 5, Iss 3, Pp 50-61 (2024)
As a result of the adoption of Law No. 296/2023 regarding some fiscal-budgetary measures to ensure Romania’s long-term financial sustainability and Government Emergency Ordinance No. 115/2023 regarding some fiscal-budgetary measures in the field of
Externí odkaz:
https://doaj.org/article/f6a57fe17e014ded8404e17e377edb46
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:
Elena STĂNCIULESCU
Publikováno v:
CECCAR Business Review, Vol 4, Iss 11, Pp 40-48 (2023)
By this article we aim to emphasize the new fiscal-budgetary measures that shall be applied starting with 2024 and their impact on limited liability companies and certified natural persons. In this respect, we present issues regarding the new taxatio
Externí odkaz:
https://doaj.org/article/2a982764e692477a99bd562d4de79d95
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