In the current activity, the Costaș, Negru & Asociații lawyers’ civil partnership pays special attention to the problems of European Law, constantly campaigning for the priority application of European Union Law or European Human Rights Law. This approach probably explains the good results that we have recorded over time and we record in the businesses we manage.

Historically speaking, the lawyers of the company have argued and proved before the national courts the successive incompatibility of the various variants of the taxes levied on the occasion of the first registration of vehicles with art. 90 TEC, respectively art. 110 TFEU. The development of the national fiscal practice was made, on many occasions, on the basis of the ideas promoted by the lawyers of our company (for example, the legal opinions expressed in the public space outlined the motivation of the Decision No. XXIV / 2011 of the High Court of Cassation and Justice – United Sections, in the matter of the pre-litigation procedure aimed at restoring a car tax, at the confluence with the European principles of equivalence and effectiveness).

In the field of environmental taxes, starting in 2009 we assisted clients in the national control procedures, proving that the national legislation – O.U.G. no. 196/2005, as subsequently amended – is often incompatible with European Law (for example, regarding the fiscal treatment of polyethylene foil, the legal regime of eco-tax or the taxation of Europeans). We are probably the only law firm with a constant activity and significant results in the field, precisely by capitalizing on elements of European law.

Regarding the damages for canceled or delayed flights, the civil society of lawyers Costaș, Negru & Associates obtained, at the Cluj-Napoca courts, the first positive solutions based on Regulation (EC) no. 261/2004.

Our most intense activity, regarding the valorization of some elements of European Law, is that of fiscal matters. In time, we managed to successfully support, before the tax litigation courts, the prevalence of European Law in matters such as VAT, excise duties, customs duties or the free movement of goods. The solid training in this matter allowed us to represent a large number of clients in the proceedings before the Court of Justice of the European Union and to be the company of lawyers with the most cases managed before the European Court, including in the case of oral submissions before the Court. Businesses such as Scandic Distilleries, Salomie and Oltean, Bara and others or Fatorie are, from this perspective, benchmarks for our professional practice.