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Assessing the impact of storage obligations on the EU gas market: An uncertainty analysis
Energy Strategy Reviews, 2023 The low gas filling levels in underground gas storages (UGSs) in the European Union (EU), and the subsequent price volatility and geopolitical tensions between Russia and the EU triggered the adoption of counterbalancing policy strategies in the EU.
R. Fernández-Blanco +3 more
exaly +3 more sources
Obligations of maintenance in maintenance contract A comparative study [PDF]
الرافدین للحقوق, 2021 The contract of maintenance, which arranges the obligations of the custodians and one of the most important contracts in daily life is an independent contract with its own characteristics and images and since the machines and the eyes have an important ...
maha al-haj yuonis, zena alobaidy
doaj +1 more source
The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities
CECCAR Business Review, 2021 This article presents a series of theoretical and practical aspects regarding the taxation of revenues obtained through independent activities conducted under contracts of sport activities.
Lucian CERNUȘCA
doaj +1 more source
CECCAR Business Review, 2022 Individual taxpayers who obtain revenues individually or in association by performing beauty/fitness treatments activities are obliged to be authorised in accordance with the effective legal provisions and to fulfil their filling and payment obligations.
Lucian CERNUȘCA
doaj +1 more source
Jurnal Akuntansi, 2021 This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi.
Muhamad Sirojudin +3 more
doaj +1 more source
CECCAR Business Review, 2021 The article discusses a series of theoretical and practical aspects regarding the taxation of revenues from independent activities obtained from exercising the expert accountant profession.
Lucian CERNUȘCA, Ronela-Manuela LASCU
doaj +1 more source
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
Taxation of Income from Professional Training Activities
CECCAR Business Review, 2020 The present article discusses a series of conceptual and applied aspects regarding the taxation of income for those tax payers who undertake professional training activities as trainers. The trainers can perform their activities as registered freelancers
Bogdan Cosmin GOMOI
doaj +1 more source
Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System
CECCAR Business Review, 2020 This article discusses a series of conceptual and practical issues regarding taxation mechanism of revenues from independent activities based on the income tax bracket.
Lucian CERNUȘCA
doaj +1 more source
CECCAR Business Review, 2021 Tax investigation is the mean through which tax authorities check how taxpayers fulfil their filling and payment obligations, determining the actual tax situation and identifying the appropriate fiscal treatment on the basis of the verifications carried ...
Raluca Cristina ANDREI
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