Tax facilities in the IT field, to the liking of those in the private and…
From June 1, 2023, IT employees from local public institutions will enjoy, just like employees from central public institutions, the income tax exemption provided by the Fiscal Code in art. [...]
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A complex legal puzzle: Transfer of legal standing in the event of the death of…
With this article, we would like to highlight a number of legal issues of practical interest that have arisen in a case managed by the team of Costaș, Negru & [...]
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Ilicit car handling devices. Objective mechanism of compensation
Not all things work ’’the German way’’, particularly if they’ve been ilicitly handled with in order to provide an advantage for manufacturers. Starting from this point, we approach the recent [...]
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Building facilities compliance. The turnover issue
New abusive practices by tax authorities are causing ripples in the business of taxpayers in the construction industry. Costas, Negru & Asociatii has once again set out to strengthen an [...]
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Perfect Play or Epic Failure for Football Players in Regard to VAT?
Recent news showed that ANAF extended its interest for taxation not only to natural persons performing commercial activities online, but also to professional football players. For the latter, the interest [...]
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ECHR: Termination of employment by right on reaching retirement age constitutes discrimination under the European…
In the case of Sârbu v. Romania, the ECHR ruled on 22 December 2022 that not giving the applicants the option of continuing to work after retirement age and until [...]
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Sport, Fines, Free Movement of Workers and the Pending Case C-680/21 at the Court of…
The Romanian sports world has been discussing intensively, recently, about fines and the freedom to provide services, in the context of the imposition of the “minimum 40% Romanians in the [...]
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The New Guarantee – Return System: An Advantage or a Disadvantage for Traders?
By way of introduction, we would like to provide some background on the guarantee-return system. So, the return-guarantee system is regulated by Government Decision no. 1074/2021 and aims to implement [...]
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Fans and OnlyFans. VAT Treatment of Services Provided by the Online Platform
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 [...]
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Applicability of the 5% Reduced VAT Rate in 2023. Pre-Sale Agreements from 2022
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 [...]
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