The VAT treatment of services provided electronically in a digital economy, through various online platforms, raises many questions in current tax practice. An example in this sense is that of [...]

Although we are two months away from the moment when Government Ordinance no. 16/2022 became applicable, the question of the applicability of the reduced rate of 5% of VAT in [...]

For almost three years, some tax officials have been trying to convince that the income obtained by individuals from the disposal of waste should be taxed. Without success and above [...]

In the practice of Costaș, Negru & Asociații – Lawyers’ Civil Partnership regarding disputes with the County Pension House, we often encounter interesting situations related to the latter’s perspective regarding re-employment [...]

Until the 7th of September 2022, evaluation of moral damages caused to people following vehicle accidents was drafted by the court, at its sole (and hence, wide) discretion. This has [...]

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 [...]

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 [...]

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 [...]

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 [...]

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 [...]