POSTS BY : Cosmin Costaș
A Recurent Theme of Reflexion: the Border between Gap and Incongruity in Real-Estate VAT
As a principle, the supply of a building land made by a taxable person is subject to VAT according to the common tax regime, pursuant to art. 9 para. (1) [...]
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Perfect discrimination: the request for the reimbursement of maternal risk allowances
We propose hereinafter to point out a topical issue, generated by the actions of the Romanian Health Insurance Funds that seek to recover amounts of money from persons who benefited [...]
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No Wikipedia in tax audits
In our work as lawyers and representatives of the interests of taxpayers, a key element has caught our attention and continues to do so even today – an element that [...]
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A New Tax Amnesty. New Horizons for the Problematic Daily Allowance
The issue of allowances granted to employees who are either posted, delegated or operating their activity in another country (transnational posting), has been strongly debated in the context of tax [...]
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CJEU, Cridar Cons case: Sine die Suspension of Tax Challenges is Contrary to EU Law
On 24 February 2022, the Court of Justice of the European Union ruled in case C-582/20, Cridar Cons and established that a sine die suspension of tax challenges due to [...]
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Digital Nomads in Romania: One Step Ahead
In recent surveys, Romania has been evaluated as a friendly, safe and economical environment for digital nomads, alongside Portugal and Spain. The unpleasand pandemic has actually stimulated both the offer [...]
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Dangerous Games in the VAT Field. Principal Activities and Ancillary Activities
On 18 February 2022, the Cluj Court of Appeal put an end to a 5-years old tax case and, at the same time, put an end to some dangerous VAT [...]
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The flight will arrive more or less on time – request for preliminary ruling regarding…
If a flight is canceled by an air carrier, passengers may claim compensation from the operator if the conditions laid down in Regulation (EC) No. 261/2004 of the European Parliament [...]
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Instant Messaging App Conversations Do Not Prove the Conclusion of a Loan Agreement. Original Judicial…
As legal professionals, this is not the first time when, within a judicial procedure with chances of winning, the opposing party suddenly brings out messaging app screenshots. These include conversations [...]
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ECHR. Biancardi v. Italy. Unprecedented Judgment on the Right to Be Forgotten
This article proposes to address briefly, but in a complex manner, a first in the field of the journalists’ civil liability. The European Court of Human Rights addressed, from a [...]
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