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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No Wikipedia in tax audits
In our work as lawyers and representatives of the interests of taxpayers, a key element has caught our attention and continues to do so even today – an element that [...]
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A New Tax Amnesty. New Horizons for the Problematic Daily Allowance
The issue of allowances granted to employees who are either posted, delegated or operating their activity in another country (transnational posting), has been strongly debated in the context of tax [...]
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CJEU, Cridar Cons case: Sine die Suspension of Tax Challenges is Contrary to EU Law
On 24 February 2022, the Court of Justice of the European Union ruled in case C-582/20, Cridar Cons and established that a sine die suspension of tax challenges due to [...]
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Digital Nomads in Romania: One Step Ahead
In recent surveys, Romania has been evaluated as a friendly, safe and economical environment for digital nomads, alongside Portugal and Spain. The unpleasand pandemic has actually stimulated both the offer [...]
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