Inactive Taxpayers. The Annulment of the President of National Agency for Fiscal Administration (ANAF)’s Order…
In recent tax practice, the term “inactive taxpayer” has been used pretty often. However, it has not been associated to the term “annulment of the President of ANAF’s Order no. [...]
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Prejudice Avatars in Tax and Criminal Proceedings
The Costaş, Negru & Asociaţii law firm welcomes with satisfaction a recent legal solution that seems to outline a case law of the criminal courts that disqualifies the concerted operation [...]
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Suspension of Decision to Revoke the Tax Warehouse Authorization
The Costaş, Negru & Asociaţii team has recently obtained before the Cluj Court of Appeal the suspension of a decision to revoke a tax warehouse authorization under the procedure regulated [...]
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Right to Defence. Lack of Statement of Reasons of the Court of Appeal’s Judgment
By a judgment of principle, the High Court of Cassation and Justice has recently clarified an extremely important aspect of the right to defence guaranteed by article 9 of the [...]
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Verifying One’s Personal Tax Situation. Annulment of Tax Imposing Decisions
Costaş, Negru & Asociaţii has successfully assured the legal representation of two natural persons in the procedure for verification of the personal tax situation and in subsequent tax contestations, succeeding [...]
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Wizz Air, Defeated Yet Again in Cluj. Cancelled Flight. Pecuniary Damages
Against a background of a flight intempestively cancelled on the 30th of December 2013, Wizz Air airline was ordered again by the Cluj courts to pay damages under Regulation (EC) [...]
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Termination of Local Councilor Mandate. Annulment of Prefect’s Order
Costaș, Negru & Asociații has recently completed successfully a litigation on the annulment of a Prefect of Arad County’s order to establish the lawful termination of a local councilor’s mandate [...]
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Excessive Working Hours and Judges’ Remuneration. Constitutionality
Poland’s Constitutional Tribunal gave judgment on the 7th of May 2013 in case SK 11/11 on the issue concerning the excessive working hours and remuneration of the judges. More precisely, [...]
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Tax Trial vs. Criminal Trial. ECHR, Lungu & others vs. Romania
A final decision in a tax trial does not prevent a criminal trial, the outcome of which may be completely different – a myth of the prosecutor’s office and of [...]
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Accesory Tax Interest. Tax Penalties
The High Court of Cassation and Justice referred to its Section for the Interpretation of Legal Matters for preliminary ruling an interpretation on the following legal matter:  In interpretation of [...]
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