About offshore companies and tax havens. What is the borderline between tax optimisation and tax…
In many cases the Costaș, Negru and Associates team is required to answer difficult questions, namely to offer legal solutions to subjects with taboo connotations in the current economic-legal reality. [...]
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Modification of the conditions for granting VAT exemption for adults’ vocational training activities
Increasingly frequent are the situations in practice when the High Court of Cassation and Justice finds certain inadequacies of the Romanian legislator. This was also the case of the provisions [...]
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European Funds. Principle of legal certainty. Instruction no. 202/12.05.2023 of AMPOR 2014 – 2020
In the framework of Costaș, Negru & Asociații’s practice in the field of European funds, we discuss today Instruction no. 202/12.05.2023 of AMPOR 2014 – 2020 or more precisely on [...]
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Travellers’ rights in situations certified as extraordinary circumstances
In a judgment delivered last week by the Court of Justice of the European Union, the importance of the national court informing consumers of their right to cancel the travel [...]
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One Stop Shop for VAT in the European Union. Supply of Services to Non-Taxable Persons
In the context of technological development, legislation has had to implement certain special regimes tailored to the needs of the current and future trend in the provision of remote services [...]
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Damages and compensations linked to art. 19 of Law no. 554/2004. Comments in the light…
In the context of a recent referral to the Constitutional Court, obtained by the Costaș, Negru & Asociații team at the Cluj Court of Appeal, we deem it necessary to [...]
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ECHR: Forcing an athlete to reduce his testosterone level in order to take part in…
In Semenya v. Switzerland, the ECHR ruled on 11.07.2023 that there had been a violation of Article 14 of the European Convention on Human Rights, which provides for the prohibition [...]
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Can dentists’ right to practise be restricted?
Medical and health law constantly offers us new cases, which is why the lawyers of the civil society Costaș, Negru & Asociații pay special attention to this field. We present [...]
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Discrimination in the granting of sick leave
In the context of the shortage of money in the Single National Health Insurance Fund (FNUASS) through Emergency Ordinance 10/2023, harsh and discriminatory changes have come into force concerning sick [...]
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Cash Registers and POS. Current Rules
Among the topics of interest during this period is the legislative regulation concerning the obligation of the fiscal cash register. In this context, we believe that an expert analysis of [...]
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