The VAT Tax Burden for Compensation Paid upon Expropriation

Although in the practice of Costaș, Negru & Asociații, expropriation operations have presented a predominant interest in the urban and administrative fields, we believe that it is also worth drawing attention to the tax treatment in the case of compensation received during expropriation. Expropriation is a form of forced transfer of private property rights for […]

Tax Evasion. HP Decision no. 430/2025. Sanction for failure to prepare the expert report

On the sidelines of a solution with direct and immediate impact in tax evasion cases – HP Decision no. 430/2025 – the Costaș, Negru & Asociații team has prepared some preliminary conclusions. On Monday, 15 December 2025, the High Court of Cassation and Justice – Panel for the Resolution of Legal Issues, by Decision No. […]

RO e-Transport. Favourable decisions regarding the confiscation as a complementary sanction

Recently Costaș, Negru & Asociații has obtained two favourable judgements in two cases, involving two affiliated companies from the same group T. – T. R. S.A. and T. S.A. The cases involved the judgement of contraventional complaints filed against antifraud inspectors, in the context of two verifications surrounding the companies’ compliance with RO e-Transport system […]

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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TAXATION
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URBANISM, CONSTRUCTIONS & ADMINISTRATION
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CRIMINAL & CORPORATE
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BANKING & FINANCE
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REAL ESTATE
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PUBLIC PROCUREMENT & CONCESSIONS
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CIVIL LAW & INTELLECTUAL PROPERTY
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INSURANCE
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CORPORATE
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IT, E-COMMERCE & CONSUMERS
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LABOUR, IMMIGRATION & SOCIAL SECURITY
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