POSTS BY : Cosmin Costaș
Compensation for the repairment of damage caused by the issuing of an illegal administrative act
How can people injured by an illegal administrative act recover the damage created by issuing this act? We show that in fact there are three ways in which individuals and [...]
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Active Tax Facilities for the Payment of Tax Debt
Tax facilities is a real help for taxpayers in paying their tax obligations, offering them various possibilities to pay them or even get rid of them in some cases. These [...]
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The obsolence – Decisive factor in the favorable resolution of contestations to execution
In the practice of Costaș, Negru & Asociații related to forced execution in civil cases we frequently come across affairs where the forced execution is made ineffective due to the [...]
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The passivity of the Romanian State sanctioned by the ECtHR, for the third time, through…
The main issues raised by the applicants in the present case relates to the current validity of the general conclusions set out in the case of Preda and Others as [...]
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Tax Amnesty for Pharmacies. No Amounts to be Recovered for Discounted Drugs Schemes
On 16.11.2022, the President of Romania signed the Decree for the promulgation of the Law on the approval of Government Ordinance no. 14/2022 for the modification and completion of Law [...]
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Green Certificates – An obligation or a necessity?
In early November, world’s leaders gather in Sharm el-Sheikh (Egypt) for the 2022 United Nations Climate Change Conference or COP27 (the 27th Conference on that topic). In this respect, following [...]
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Foundations and Associations for Business. Tax Consequences
Are we allowed to use a foundation or an association for business purposes? That is a question whose answer is very much relevant from a tax perspective. The starting point [...]
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Who’s Wrong Has to Pay for It: Judicial Expanses Granted Following a Void Tax Audit
By the Decision issued on 7.09.1011, the Cluj Court of Appeal ordered the Bistrita Năsăud County Administration of Public Finances to pay in favor of the plaintiff the court costs [...]
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Tax joint responsability – A skeleton in the taxpayers’ closets
Fraudulently reporting the insolvency of a company, forcing it into default, simulating the bankruptcy of a company and other similar methods widely used by administrators of companies with outstanding debts [...]
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The Review of the Internal Regulation and the (Re)Negotiation of the Collective Labour Agreement. Legal…
The internal regulation is essential for any subject of the employment relationship – both the employer and the employee, thus being a veritable internal law within a company. The collective [...]
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Recent Posts
- Water Tax: Unlawful Tax Execution, Violated Rights and Remedies to Redress
- Commission v. Intel Corporation. Competition and abuse of a dominant position
- VAT Reimbursement for Taxable Persons Established Outside the European Union
- Artificial Inteligence in the European Union. Considerations regarding Regulation (EU) 2024/1689
- Change of Tax Residence. Impact on Due Taxes
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