The Fiscal Diaspora: ANAF Audits Regarding the Income of Romanians Living Abroad
In the tax practice of the law firm Costaș, Negru & Asociații, we frequently encounter taxation issues affecting Romanians living abroad. Recently, their situation has come under the scrutiny of the National Agency for Fiscal Administration (ANAF), which aims to clarify the income sources of Romanian tax residents and levy taxes where applicable. The anticipated […]
Copyright, geo-blocking and works uploaded online for free
Recently, the Court of Justice of the European Union (CJEU) ruled on a subject of particular interest for copyright in the digital environment, as it addresses the issue of the territorial delimitation of the right of public communication of a work available on the internet. Case C-788/24, Anne Frank Fonds v. Anne Frank Stichting and […]
Fiscal Refereeing Fault: How ANAF Lost the Match Against a Sports Activity Contract
Recently, at Costaș, Negru & Asociații, we successfully managed the situation of an athlete against whom ANAF (the National Agency for Fiscal Administration) had initiated enforcement proceedings for an alleged social security contribution owed by natural persons. In fact, back in 2019, the athlete had entered into a sports activity contract with a Municipal Sports […]
Thus, the Emergency Ordinance no. 28 of 18 March 2020 for amending and completing Law no. 286/2009 on the Criminal Code was adopted by the Government in the meeting last week and was published on Friday, 20 March 2020, in the Official Journal no. 228/2020.
By the decision of reference dated on 27.12.2018, the Cluj Court of Appeal, the Second Civil Section, ordered the referral of the Court of Justice of the European Union with the request for a preliminary ruling on the following questions regarding the interpretation of Directive 93/13 / CEE, respectively consumer protection against abusive clauses inserted in foreign currency credit agreements:
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