The study is dedicated to the examination of aspects related to the prevention ofmoney laundering and combating terrorist financing (AML / CFT) and fiscal aspects related to crypto-assets. Keywords: preventio...

Simplifying the tax system is one of the most important requirements to decrease the compliance costs and the administrative burdens for businesses small and large alike, as well as to improve collecting rank together with the tax evasion and tax fraud diminution.The Value Added Tax is one of the most substantial tax categories that contributes to the tax system consolidation at national as well as community scale. This required ...

Several trial options lie ahead of both claimants and national judges, in ongoing fiscal litigations, in view of the determination of the VAT owing for the immovable property transactions carried out by natural persons in the boom years of 2005-2008. The fiscal prosecutions have suffered a serious setback with the publication of the ECJ decision from November 7th, 2013, in the joined Cases C‑249/12 Tulică and C‑250/12 Plav...

National Tax Administration Agency started an extensive campaign to register ex officio, for the purpose of collecting VAT, of persons who receive income from intellectual property rights.The interpretation given by the tax authorities to some legal diffuse texts affects hundreds of writers, artists, architects, journalists and representatives of other socio-professional categories that have earned revenues in re...