VAT Reimbursement for Taxable Persons Established Outside the European Union

In the context of its tax practice, Costaș, Negru & Asociații team approaches intricate VAT matters on a daily basis, including questions arising from outside the European Union. The issue of the refund of value added tax (VAT) entails numerous discussions, especially if the refund is requested by a taxable person who is not registered […]

Artificial Inteligence in the European Union. Considerations regarding Regulation (EU) 2024/1689

Artificial intelligence has been a hot topic lately and this is mainly due to the effects it has, or could have, on the lives of citizens in the Member States. At the same time this is a controversial topic, and opinions on the issue are divided. There is talk about the positive effects artificial intelligence […]

Change of Tax Residence. Impact on Due Taxes

In its tax law practice, the team of Costaș, Negru & Asociații is confronted with several practical problems, which are not easily solved even by the fiscal authorities. One of these problems is related to the the taxation of income according to tax residence. This article is addressed to resident or non-resident natural persons, who […]

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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About us

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Sophisticated legal solutions. When it matters. We can imagine solutions for the most difficult legal issues. We can apply solutions that are both original and complex. We can be there when we are really needed.

Talented individual lawyers working together with a collective energy. We want to improve our individual results. We want to grow as a team. We want to share some of our energy to any legal business we manage.

Investing in the success of every business we represent. We gladly accept any legal challenge. We look seriously into any legal task. We observe with satisfaction any success of the client we represent.

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Areas of Expertise

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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MEDIA, SPORTS & TOURISM
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FAMILY, HEALTH & MEDICINE
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FUNDAMENTAL RIGHTS & FREEDOMS
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