The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds

Abstract

The present article aims to emphasize a number of conceptual and practical issues related to the taxation mechanism concerning the income tax and the social contributions related to taxpayers who conduct consultancy activities in the field of projects funded by European funds.

Keywords

• european funds
• the single tax return
• income tax
• social contributions
• virtual private space
• discount
• estimated annual income