Cluj Tax Forum Journal no. 1/2018

Cluj Tax Forum Journal no. 1/2018

The Costaș, Negru & Asociații lawyers’ civil partnership welcomes the appearance, within the Cluj Tax Forum project, of the first issue of a new tax magazine – Cluj Tax Forum Journal. This new journal aims to become an important voice for the analysis of the theoretical and practical problems of national and international taxation.

In particular, we are pleased that in the Editorial Board of the magazine, two lawyers of our company will be active: Atty. Cosmin Flavius ​​Costaș, PhD – Editor; Alexandra Maria Mureșan – member of the Editorial Board.

The Editorial Board of the Cluj Tax Forum Journal is composed of:

  • Editor: Atty. Cosmin Flavius ​​Costaș, PhD (Faculty of Law, ”Babeș-Bolyai” University of Cluj-Napoca. Partner and coordinator of Costaș, Negru & Asociaţii lawyers’ civil partnership)
  • Editorial College: Mihaela Tofan, PhD (Faculty of Economics and Business Administration, ”Alexandru Ioan Cuza” University of Iași); Atty. Ciprian Păun, PhD (Faculty of Economic Sciences and Business Management, ”Babeș-Bolyai” University of Cluj-Napoca. Coordinator of PCA Law Office); Atty. Vladimir Marinescu, PhD (Coordinator of Marinescu Vladimir Law Office); Atty. Tudor Vidrean-Căpușan (PCA Law Office); Atty. Alexandra Maria Mureșan (Lawyer within the Costaș, Negru & Asociații lawyers’ civil partnership).
  • Chief Editor: Septimiu Ioan Puț, PhD (Faculty of Law, ”Babeș-Bolyai” University of Cluj-Napoca. Coordinator of Puț Septimiu Ioan Law Office)

The first issue of the journal includes the communications from the Cluj Tax Forum Tax Law Conference (3rd Edition), organized in Cluj-Napoca on the 14th of April 2018:

Pietro MASTELLONE: Taxpayers’ Procedural rights in the transnational tax assessment: state of art and future perspectives;

Mariana VIZOLI: VAT Action Plan. Towards a Unique Space for VAT in the European Union. The Moment of Decision;

Radu BUFAN, Mihai Traian ȘTEFĂNESCU: The Concept of Supporting Document from the Perspective of Tax Law;

Oana LUCA: Theoretical and Practical Problems regarding Transfer Pricing;

Cosmin Flavius ​​COSTAȘ: The Tax Regime of the Loans granted between Companies;

Ciprian PĂUN: The Reform of the Romanian Tax Law from the Perspective of the Recent Judgments of the CJEU;

Vladimir MARINESCU: Adjustment of Transfer Prices and Implications on VAT;

Ana Maria UDRIȘTE: The Procedures in the Case of the Unexpected Control carried out by the Competition Inspectors. Limits and Rights of the Concerned Companies;

Septimiu Ioan PUȚ: Meaning, Consensus and Dissension in Financing Sports Activities.

The editorial partner of the journal is the ”Hamangiu” Publishing House, which also ensures its distribution.

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