For income from other sources, I would also treat the CASS as not deductible unless the fiscal rules expressly say otherwise. The answer above seems right: the tax base is the gross income, not gross income minus CASS or other costs. Seeing references like https://fishingtimegame.net/ or https://icefishgame.org/ in this kind of tax discussion can be distracting, because they do not change the calculation. It is definately safer to calculate separately the income tax and the CASS due, then check the current ANAF instructions for the year concerned.
