ECHR: Termination of employment by right on reaching retirement age constitutes discrimination under the European…
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 [...]
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Sport, Fines, Free Movement of Workers and the Pending Case C-680/21 at the Court of…
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 [...]
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The New Guarantee – Return System: An Advantage or a Disadvantage for Traders?
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 [...]
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Fans and OnlyFans. VAT Treatment of Services Provided by the Online Platform
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 [...]
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Applicability of the 5% Reduced VAT Rate in 2023. Pre-Sale Agreements from 2022
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 [...]
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Waste and Income. Can We Recycle Incoherent Tax Rules?
For almost three years, some tax officials have been trying to convince that the income obtained by individuals from the disposal of waste should be taxed. Without success and above [...]
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Reinstatement in a higher grade of work after issuing the retirement decision. Recalculation of salary…
In the practice of Costaș, Negru & Asociații – Lawyers’ Civil Partnership regarding disputes with the County Pension House, we often encounter interesting situations related to the latter’s perspective regarding re-employment [...]
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Vehicle accidents. Compensation. Moral damages quantified by law
Until the 7th of September 2022, evaluation of moral damages caused to people following vehicle accidents was drafted by the court, at its sole (and hence, wide) discretion. This has [...]
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Law and Technology. The Curios Case of Volume Licenses
The field of law has to evolve with technology, in rapid steps to remain a topical field, so sale-purchase contracts as well as public procurement contracts end up incorporating intangible [...]
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Prescription of civil action in criminal proceedings, in causes of tax evasion
If a list were to be made of the institutions in the criminal procedure that benefit from least attention from courts, lawyers, prosecutors’ offices and doctrine, the civil action would [...]
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