Cosmin Costaș, Author at Costaș, Negru & Asociații

E-commerce. VAT Treatment of Intra-Community Sales of Goods. The One-Stop Shop Scheme

The rapid growth of e-commerce has led to an increasing number of cases involving VAT on intra-Community distance sales of goods being handled by the Costaș, Negru & Asociații law [...]

VAT on social services. Exemption for services provided in other European Union member states

In the practice of the civil law firm Costaș, Negru & Asociații, one of the pending tax issues is that of VAT for social services. More precisely, during several tax [...]

VAT Right of Deduction. The Reality of Cattle Purchases

In this article, we aim to revisit an older case managed by Costaș, Negru & Asociații lawyers, which was successfully resolved. The issue concerns the exercise of the right to [...]

Waste regime offenses. Acquittal obtained by the criminal law team of Costaș, Negru & Asociații

In the criminal law practice, the Costaș, Negru și Asociații team obtained an important acquittal for the charge of committing the crime of waste disposal in violation of legal provisions [...]

Costaș, Negru & Asociații joins the European Law Group (ELG)

At the end of a busy week, Costaș, Negru & Asociații is proud to announce that it was accepted as a member of the prestigious European Law Group (ELG). Established [...]

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 [...]

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 [...]

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 [...]

Costaș, Negru & Asociații successfully represented Banca Transilvania for the cancellation of the tax obligations…

According to a press release from Banca Transilvania, Costaș, Negru & Asociații (through attorney Dr. Cosmin Flavius Costaș) was part of the teams of lawyers and consultants of Banca Transilvania [...]

Recovery of State Aid. Cancellation of a Significant Proportion of the Recovery Decision

Recently, the civil law firm Costaș, Negru & Asociații managed to obtain a favorable result even from the stage prior to the filing of an action for the annulment of [...]