Uncategorized Archives - Page 2 of 20 - Costaș, Negru & Asociații

RO e-Transport. Application of the more favorable contraventional law

A few months ago, while perusing the Emergency Ordinance no. 41/2022 regarding the e-Transport system in an article posted on the blog of Costaș, Negru & Asociații, we have anticipated [...]

VAT for Financial Services. Screening the Case-Law of the Court of Justice of the European…

In the VAT practice of Costaș, Negru & Asociații, one of the recent challenges concerned the determination of the VAT exempt and VAT taxable financial services. We hereby synthetize the [...]

Sponsorships, Sponsors and Tax Authorities: A New Series on the “Screen” of Financial and Tax…

In the holidays’ season, there is no holiday in tax audits. The Costaș, Negru & Asociații team, in this guest post, decided to shed some light on a new series [...]

Romanian Citizenship – Attestation, Reacquisition or Acquisition?

In the current geo-political context, citizenship of EU member states has become more desirable in the eyes of foreigners. More than before, when the advantage sought was to grant a [...]

Water Tax: Unlawful Tax Execution, Violated Rights and Remedies to Redress

In its tax forced execution practice, the team of Costaș, Negru & Asociații is confronted with several practical problems, which are not easily solved even by the courts. One of [...]

Commission v. Intel Corporation. Competition and abuse of a dominant position

The field of competition, as complex as it is problematic, is the subject of Articles 101 and 102 TFEU and of numerous primary and secondary legislative acts, as well as [...]

VAT Reimbursement for Taxable Persons Established Outside the European Union

In the context of its tax practice, Costaș, Negru & Asociații team approaches intricate VAT matters on a daily basis, including questions arising from outside the European Union. The issue [...]

Artificial Inteligence in the European Union. Considerations regarding Regulation (EU) 2024/1689

Artificial intelligence has been a hot topic lately and this is mainly due to the effects it has, or could have, on the lives of citizens in the Member States. [...]

Change of Tax Residence. Impact on Due Taxes

In its tax law practice, the team of Costaș, Negru & Asociații is confronted with several practical problems, which are not easily solved even by the fiscal authorities. One of [...]

Acts of violence. The protection afforded to victims. Considerations regarding the new regulations on the…

In the context of the numerous acts of violence detected, of various types, physical, verbal, psychological, the Ministry of Internal Affairs issued Order no. 138/2024, published in the Official Gazette [...]