SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ septembrie – octombrie 2021
NATIONAL TAX CASE-LAW september – october 2021
Author(s): Septimiu Ioan PuţSubject(s): Economy, Law on Economics, Source Material, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: cryptocurrency; Bitcoin; incometax; contributions; predictability law; Bitcointax;
Summary/Abstract: The taxation of cryptocurrencies has become a concern for both the administrative body and for judicial practice. Although so far the jurisprudence is not an exuberant one in terms of tax nature, they have caught the attention of the litigant due to the most often exorbitant amount of the amounts of stability of the fiscal bodies. What is the direction of the case law for the trading of virtual currencies in the period 2015-2016? What are the legal remedies available to magistrates in the current legislative context? These are some questions that have been answered by judicial practice, including by referring to the principles of tax law.
Journal: Cluj Tax Forum
- Issue Year: IV/2021
- Issue No: 5
- Page Range: 374-379
- Page Count: 6
- Language: Romanian
- Content File-PDF
