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. [...]

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 & [...]

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 [...]

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 [...]

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 [...]

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 [...]

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 [...]

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 [...]

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 [...]