Results 1 to 10 of about 98 (88)

Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights

Contabilitatea, Expertiza şi Auditul Afacerilor, 2023
The article hereby brings up a series of theoretical and practical aspects regarding the declarative and payment obligations concerning the taxation of income made from intellectual property rights in the situation where the beneficiaries are dependent ...
Cernusca Lucian, Lucian Cernusca
exaly   +4 more sources

Declarative and Payment Obligations Regarding the Taxation of Income from the Lease of Agricultural Products from Personal Patrimony

Contabilitatea, Expertiza şi Auditul Afacerilor, 2023
The article hereby brings into focus a series of theoretical and practical issues regarding the declarative and payment obligations concerning the taxation of income from the lease of agricultural products from personal patrimony, falling into the ...
Cernusca Lucian, Lucian Cernusca
exaly   +3 more sources

Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons

Contabilitatea, Expertiza şi Auditul Afacerilor
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.
Lucian Cernusca, Cernusca Lucian
exaly   +3 more sources

Declarative and Payment Obligations Regarding the Taxation of Income from Independent Activities Carried Out Under Sports Activity Contracts

CECCAR Business Review
This article presents a series of theoretical and practical aspects regarding the taxation of income from independent activities carried out under sports activity contracts.
Lucian CERNUȘCA
doaj   +2 more sources

Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons

CECCAR Business Review, 2022
In view of carrying out an economic activity, two or more natural persons may set up an association without legal personality. The article has a series of conceptual and practical aspects regarding the declarative and payment obligations that the members
Lucian CERNUȘCA
doaj   +1 more source

Single Tax Rectifying Statement

CECCAR Business Review, 2021
The single tax statement may be corrected anytime by the tax-payers on their own initiative, wherever the information does not correspond with what was stated in the previously submitted form.
Lucian CERNUȘCA
doaj   +1 more source

Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011

CECCAR Business Review, 2021
The article discusses a series of conceptual and practical aspects related to the taxation of incomes obtained by natural persons from lease contracts in the year 2011. Under the provisions of Law No. 296/2020 amending and complementing Law No.
Lucian CERNUȘCA
doaj   +1 more source

Updates on the Taxation of Lease Income in 2023

CECCAR Business Review, 2023
This article discusses the amendments made by Government Ordinance No. 16/2022 as regards the mechanism of taxation of income from the disposal of the use of assets, other than those from the lease or from rental for tourist purposes of the rooms located
Lucian CERNUȘCA
doaj   +1 more source

Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers

CECCAR Business Review, 2022
The provision of services by teachers in private, as tutors, fiscally fits in the category of income from independent activities, and the taxpayers who carry out these activities must authorize themselves in accordance with the legal provisions in force ...
Lucian CERNUȘCA
doaj   +1 more source

Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights

CECCAR Business Review, 2023
The article hereby brings into focus a series of theoretical and practical aspects regarding the taxation of incomes made of intellectual property rights in case the beneficiaries are independent taxable persons.
Lucian CERNUȘCA
doaj   +1 more source