Reanalyzing customs declarations: between the protection of European Union’s interests and the principle of legal…
The principle of legal certainty and of the protection of legitimate expectations is certainly one of the most analyzed and debated principles of law, being frequently found in the repertoire [...]
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David vs. Goliath or the Employer vs. the Outdated Labour Code. Detached Victory for the…
Yes, we are all familiar with it – Art. 168 of the Romanian Labour Code, which stipulates that the payment of the salary can only be proved by signed payrolls, [...]
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Extra Quality for the Tax Law Team. Alexandra Tomuța Successfully Passes the Final Bar Examination
It is our exquisite pleasure to let everybody know that our colleague Alexandra Tomuța has successfully passed the final bar examination and will continue to shine with the Tax Law [...]
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A New Partner at Costaș, Negru & Asociații
Our law firm is delighted to announce that, as of 1 October 2020, Mrs. Lia Pricope became the third partner of Costaș, Negru & Asociații. Lia Pricope has been with [...]
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The infamous 11 article of the Fiscal code. Unprecedented evolutions
Since its introduction in the Fiscal Code, art. 11 generated significant controversy. Used as a “lethal weapon” by tax inspectors, especially when they did not want to administer evidence that [...]
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A fiscal perspective of the pandemic time-out. Consequences on sports law contracts.
At national level, every aspect of sport has been affected by the establishment of the state of emergency in order to limit the effects of the COVID 19 pandemic. The [...]
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Striking a Faustian Bargain or Excusing the Taxpayer from the Obligation to Prepare the Transfer…
Our team often faces issues regarding transfer pricing, which are more and more diverse – from comparability adjustments made without observing the documentation provided by our clients, to the illegal [...]
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New financial-fiscal measures during the state of emergency
In the classic style of a football team under construction, the Romanian Government continues to adjust the financial-fiscal measures introduced mainly by O.U.G. no. 30/2020. The most such changes were [...]
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Companies’ Pandemic. Online general shareholders’ meetings
In the content of this article we analyze the ways for the General Meeting of Shareholders could be organized online, through device of communication, using applications which can ensure the [...]
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Risks involved in trading medical devices during the state of emergency
Although Romania has started the acquisitions regarding the stocks of medical devices since February 2020, from the moment Government Emergency Ordinance no. 11/2020 entered into force, as the officials have [...]
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- Young Sportsmen and Contracts. Case C-365/23, Arce
- Annulment of VAT Code and Administrative File. Costaș, Negru & Asociații Obtains a Referral to the Court of Justice of the European Union
- Ne bis in idem. Costaș, Negru & Asociații obtains a referral to the Court of Justice of the European Union
- Right of Way: Rights, Obligations and Challenges in Legal Practice
- Economic (Romanian) Citizenship Acquired by Investing or Setting Up a Company
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