Cosmin Costaș, Author at Costaș, Negru & Asociații

Waste collection, income of natural persons and iron defence. New trends in tax audits

We can observe a new trend taking over the tax audits conducted recent. The target is represented by the companies that carry out their activity in the field of waste [...]

European funds. Unjustified withdrawal of financial support by the Agricultural Payments and Intervention Agency

In a recent decision, Alba Iulia Court of Appeal validated of the Alba Tribunal, in the sense of rejecting the appeal declared by the Agricultural Payments and Intervention Agency – [...]

DNA Experts Report and Determination of Paternity in a Special Case

Following a recent case managed by Costaș, Negru & Asociații, we prepared a concise report on the legal tools available for the recognition of paternity in a special case (death [...]

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. [...]