Abuse of office. Breach of duty. The acquittal or how a criminal case should never…
Abuse of office In criminal matters, when a person commits a crime, a criminal case is opened in which investigations are made and, at the end, an indictment is most [...]
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Tax audits on individuals’ wealth
Income from cryptocurrency, social media, activities on various economic platforms, NFTs, e-games, foreign-sourced gambling, entertainment services and other conventional and unconventional sources? This summer and the upcoming fall can bring [...]
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The “40% Romanians” Rule in Team Sports: Immediate Reality or Utopia?
A recent discussion concerning the possible immediate application of a minimum 40% Romanian sportsmen participation rule out of the total number of players in national official competitions emerged in the [...]
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A New Beginning: Costaș, Negru & Asociații – Radu Călin Buda Partnership on the Legal…
Following a successful cooperation initiated in 2020, the law firm Costaș, Negru & Asociații and the independent lawyer office of Radu Călin Buda decided to announce to the general public [...]
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VAT. Constructions. Right to Deduct VAT. Aquisitions of a Value That Exceeds the Resources Consumption…
The tax law team within our law firm welcomes an excellent judicial solution in the field of value added tax, validated in a definitive manner by the Romanian High Court [...]
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Money Laundering. Formation of an Organized Crime Group. Aquittal
While developing the criminal law practice, the Costaș, Negru & Asociații team has recently obtained an important aquittal in a famous case investigated by the Prosecutor’s Office attached to the [...]
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Tax Evasion. Ne bis in idem. Constitutional Court’s Decision no. 102 of 17 February 2021.…
Costaș, Negru & Asociații recently obtained the confirmation of an exoneration solution in a criminal trial, following the correct reception of the Constitutional Court’s Decision no. 102 of 17 February [...]
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A Novel Solution: Obligation to Resume the Tax Challenge Procedure Paying Respect to the Right…
By its judgement no. 2661 of 11 May 2022, the High Court of Cassation and Justice – Administrative and Tax Section consolidated a novel solution of the Cluj Court of [...]
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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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