المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 4, Iss 6, Pp 37-46 (2023)

مصطلحات موضوعية: microenterprise/income taxpayer, ceiling of 500000 euro, consultancy and/or management, value/number of securities, voting right, government ordinance no. 16/2022, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/rules-regarding-the-exit-from-the-microenterprises-income-taxation-system-during-the-tax-year-a314d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/3f614b5b7a894c53ba2c6a501487c2e4

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 4, Iss 5, Pp 56-64 (2023)

مصطلحات موضوعية: authorized natural person, 25,000 euro limit, social contributions, single return, government ordinance no. 16/2022, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/news-regarding-the-taxation-of-authorized-natural-persons-in-2023-a308d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/d2c8325332114ef5b47f7cf04e3bb5cc

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 4, Iss 3, Pp 53-61 (2023)

مصطلحات موضوعية: government ordinance no. 16/2022, lease contract, form 168, declarative obligations, single return, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/updates-on-the-taxation-of-lease-income-in-2023-a294d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/d807ae0803b543408dac868ea0b8a1cf

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 4, Iss 1, Pp 30-41 (2023)

مصطلحات موضوعية: dividends, income tax, taxation rate, health insurance contribution, interim dividends, government ordinance no. 16/2022, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/the-accounting-and-fiscal-regime-of-dividends-in-2023-a278d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/83be05532dbc407ab065fc7f10f248c2

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 3, Iss 8, Pp 34-44 (2022)

مصطلحات موضوعية: micro-enterprise, government ordinance no. 16/2022, 500, 000 euro ceiling, fiscal facilities, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/new-regulations-regarding-the-taxation-of-the-micro-enterprises-incomes-starting-with-the-year-2023-a242d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/7fefa6da89ef4433bca4251879ed8959