Cosmin Costaș, Author at Costaș, Negru & Asociații

Conflict of interest. Chairman of a sports’ association. Illegal NIA Evaluation Report

A recent ruling by the Romanian High Court of Cassation and Justice confirms the failure of the National Integrity Agency (ANI) to properly perform its duties in a dispute over [...]

Suspension of a tax decision through an injonction order

On 3 June 2021, the High Court of Cassation and Justice (Administrative and Tax Section) upheld a judgement of the Cluj Court of Appeal and confirmed the suspension of a [...]

Binding legal force of a Head of Terms under Romanian Law

Costaș, Negru & Asociații recently closed a case that concerned the recognition by Romanian civil courts of the binding legal force of a Head of Terms concluded between two companies. [...]

Gift vouchers, a poisonous offering?

The issue of gift vouchers and their tax status, debated as we speak, allows us to state from the beginning of this article that in Romanian tax law the efficiency [...]

Tax Evasion, Damages and New Challenges

A Short History In Romania, the act that includes measures in preventing and combatting tax evasion offenses and related criminal acts is Law no. 241 of July 15, 2005, published [...]

Storytime. How the tax authority managed to fool the court and how it was exposed

Finis coronat opus (the end crowns the work) – our client stated when we presented the Cluj Courts of Appeal’s decision, that of the full annulment of the decision of [...]

New abusive practices in tax inspections: Incorrect reclassification of granting interest-free loans as taxable for…

Whilst assisting our clients during tax inspections, we observed that there is a new tendency for the tax inspectors to abusively try to attract additional revenues to the state budget. [...]

Reanalyzing customs declarations: between the protection of European Union’s interests and the principle of legal…

The principle of legal certainty and of the protection of legitimate expectations is certainly one of the most analyzed and debated principles of law, being frequently found in the repertoire [...]

David vs. Goliath or the Employer vs. the Outdated Labour Code. Detached Victory for the…

Yes, we are all familiar with it – Art. 168 of the Romanian Labour Code, which stipulates that the payment of the salary can only be proved by signed payrolls, [...]

Extra Quality for the Tax Law Team. Alexandra Tomuța Successfully Passes the Final Bar Examination

It is our exquisite pleasure to let everybody know that our colleague Alexandra Tomuța has successfully passed the final bar examination and will continue to shine with the Tax Law [...]