Income from the Sale of Waste. The High Court of Cassation and Justice confirms the lack of legal criteria for taxation

During the last week, the Costaș, Negru & Asociații team managed to obtain, at the High Court of Cassation and Justice, the confirmation of an argument elaborated for 3 years: the income from the sale of ferrous and non-ferrous waste cannot be taxed as “income from other sources” in the absence of legal criteria for […]

RO e-Transport System. Sanctions, Lack of Proportionality and Remedies

The Emergency Ordinance no. 41/2022 has been adopted in April 2022 and it introduced in Romania the RO e-Transport system. Since then, a number of legal issues came through and the Costaș, Negru & Asociații team took time to look into it. In the explanatory memorandum it is shown that this Ordinance no. 41/2022 has […]

Financial Sanctions. Duty to Report Funds Transfers of more than 100,000 euros to Russia

International financial sanctions and the associated obligations to enforce these sanctions are of significant economic importance, but are only tangentially studied. Therefore, in many situations, important events in the matter go unnoticed. The Costaș, Negru & Asociații team has significant theoretical and practical experience in the field of international financial sanctions, which is why they […]

Rainy Days for Airlines
In its judgment of the 13th of May 2020, the General Court dismissed the actions for annulment brought by three airlines against the Commission’s Decision of the 29th of July 2016 establishing that the implementing rules on State aid granted by the Autonomous Region of Sardinia to the airports on the island, given in order to increase the air traffic of the area, are incompatible with the internal market.
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The SARS-CoV-2 Pandemic Has Changed the Criminal Code
Under the special conditions we are experiencing - health crisis and state of emergency - the Government has recently decided to amend the Criminal Code by emergency ordinance, in order to criminalize previously qualified acts as contraventions.
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.
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Abusive clauses in banking contracts. Recent interpretations
On 19.03.2020, Attorney General Juliane Kokott presented his conclusions in the case C-81/19, Șerban vs. Banca Transilvania SA, which is in the role of the Court of Justice of the European Union, having as its object, once again, the protection of consumers against the abusive clauses inserted in the credit agreements in foreign currency.

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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