The situation of the minor child from previous marriages generates confusion regarding the persons who are entitled to the personal deduction when the parent the child lives with remarries.This confusion is generated by a difference of vision between the provisions of the Methodological Norms for the application of the Tax Code, on the one hand, and the provisions of the Tax Code and the Civil Code, on the other.This study is an a...

This paper deals with the relationship between the double tax treaties and the methodological rules for the application of Fiscal Code with a focus on the ”net of tax contractual” provisions which are frequently used in the agreements concluded with non-residents. In our view, the provisions from the methodological rules which prevent the application of double tax treaties when the tax is borne by the Romanian income payer override the treaty...

The paper outlines some changes made by the legislature within the Fiscal Code as a consequence of repealing the 1864 Civil Code and the 1888 Commercial Code and the coming into force of the new monistic Civil Code. The author considers that these recent changes in the Fiscal Code will influence the conduct of the parties to legal relations in the sense that they will attempt a qualification of the juridical nature of the concluded contract, ...