Law and Technology. The Curios Case of Volume Licenses
The field of law has to evolve with technology, in rapid steps to remain a topical field, so sale-purchase contracts as well as public procurement contracts end up incorporating intangible [...]
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Prescription of civil action in criminal proceedings, in causes of tax evasion
If a list were to be made of the institutions in the criminal procedure that benefit from least attention from courts, lawyers, prosecutors’ offices and doctrine, the civil action would [...]
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Moral Damages: A New Book and a New Perspective on Jurisprudence
At the beginning of 2023, the Costaș, Negru & Asociații team has the pleasure of welcoming an exceptional editorial appearance, under the signature of one of our team members: Bogdan [...]
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Challenges for the HORECA Industry: The New Tax Regime of Tips as of 1 January…
Starting from 1 January 2023, as a result of some last-minute changes brought by the Parliament O.U.G. no. 28/1999 regarding the obligation of economic operators to use electronic fiscal marking [...]
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Reinforcement of Rules for Airlines. CJEU Case C-229/22, Cosmin-Flavius Costaș v. Tarom
In the past two years, flights have obviously become unpredictable in terms of schedule. It is therefore virtually impossible to rely on airlines’ initial announcements regarding departure and arrival and [...]
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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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