Tax law

In the field of tax law, the Costaș, Negru & Asociaţii lawyers’ civil partnership is recognised, at regional and national level, as a company specialised both in the provision of tax consultancy and in the management of tax disputes, within all the specific procedures in this field.

For example, our consultancy has contributed to the tax organisation and planning of businesses, with a view to reducing tax burdens and securing the legal position of our clients during tax inspections. Equally, we provided specialised consultancy and legal representation, within joint teams, in procedures for obtaining VAT refunds with significant values for foreign enterprises that have designated a tax representative in Romania.

Some of our results in the matter of tax law come from areas less studied by legal professionals, such as customs law (successfully challenging customs duties incorrectly applied to vehicles that are not intended to be driven on public roads), environmental taxes (successfully challenging of the ecotax applied incorrectly to plastic bags made using oxo-biodegradable technology), applying conventions for avoiding double taxation (for example, to determine the taxation of dividends in the case of companies with Romanian partners operating in free zones in the United Arab Emirates), the special duties imposed and applied by the local public authorities (in respect to the damages owed to the individuals for their illegal application).

The Costaș, Negru & Asociaţii lawyers’ civil partnership permanently manages clients that are subject to tax inspections, anti-fraud controls or other types of tax checks. In time, we have achieved significant success in the appeals regarding the declaring of taxpayers as inactives in the matter of taxation, in cases regarding the challenge of environmental taxes, in the matter of VAT (for example, for the defence of natural persons real estate developers in matters such as the recognition of the right to deduct the VAT, the application of the reduced 5% rate of the VAT, the limitation of the accessory tax obligations, the determination of the taxable person state) or of the mandatory social contributions. 

Our tax practice is strongly linked to the evolution of the European Union tax law, which is why the results we obtain usually have a strong impact at regional or national level, including regarding the outline of the case law of the tax litigation courts.