Results 1 to 10 of about 525 (241)

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

Ceccar Business Review, 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 ...
Lucian Cernusca
exaly   +4 more sources

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

Ceccar Business Review, 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 ...
Lucian Cernusca
exaly   +3 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

Access to water in the context of the international watercourse: A theory of the community of interest [PDF]

Anali Pravnog Fakulteta u Beogradu, 2019
Securing free and equal access to water for individuals is foremost an objective of international water law. This article analyses the community of interest theoretical framework for the creation and implementation of rules that can achieve this ...
Vučić Mihajlo
doaj   +1 more source

The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public

CECCAR Business Review, 2023
The article debates a series of conceptual and practical issues regarding the taxation of incomes achieved by exercising the profession of notary public.
Lucian CERNUȘCA
doaj   +1 more source