Declarative and Payment Obligations Regarding the Taxation of Income from Independent Activities Carried Out Under Sports Activity Contracts by Lucian CERNUȘCA

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Redirecting Amounts from Tax Owed by Companies for Sponsorships by Lucian CERNUȘCA

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New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis by Lucian CERNUȘCA

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Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons by Lucian CERNUȘCA

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Single Return Corresponding to 2024 by Lucian CERNUȘCA

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Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025 by Lucian CERNUȘCA

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New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024 by Lucian CERNUȘCA

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Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code by Lucian CERNUȘCA

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Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons by Lucian CERNUȘCA

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New Regulations Concerning the Social Health Insurance Contribution in Accordance with the Provisions of Law No. 296/2023 by Lucian CERNUȘCA

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Aspects Regarding the Related Enterprises by Lucian CERNUȘCA

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Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices by Lucian CERNUȘCA

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Taxation of Activities in the IT Field by Lucian CERNUȘCA

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A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES by LUCIAN CERNUŞCA, BOGDAN COSMIN GOMOI

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