European & International Taxation

Costaș, Negru & Asociații pays special attention to European Law as this acquis is mandatory for national courts and authorities after 1 January 2007 and national trials tend to gain an increasing European dimension. In various areas of taxation, legislation is entirely or in a significant proportion European, which calls for its adequate interpretation, as well as for a deep knowlege of European case-law.

Our professional background includes legal services and representation before the Court of Justice of the European Union, in all stages of the procedure (drafting of the request for referral to the Court of Justice of the European Union, drafting of memoirs in the written procedure, pleas before the Court of Justice of the European Union).

In our current practice we encourage the prioritary application of European Law over national law. In time, we managed to achieve significant results with regard to the taxes charged for the first registration of a second-har car in Romania (the first judgment of principle obtained before the Tribunal of Arad in 2007), as well as in the field of VAT (the rushed annulment of the registration code for VAT purposes, the exercise of the right of deduction of value-added tax), excise duties (post Scandic Distilleries case-law), customs duties or the free movement of persons within the European Union.

Our lawyers are well-prepared to deal with matters of international tax law and provide adequate legal counsel.

In fact, our field of competence includes:

– the possibility of drafting and presenting legal opinions in cases with elements of European Tax Law (in particular in areas such as VAT, excise duties, customs duties, administrative cooperation in tax matters, free movement of goods, services, persons and capital);

– assistance for digital nomads seeking to spend limited or indefinite time in Romania;

– assistance in tax matters for Romanian citizens living in foreign countries, including representation before local and national authorities;

– assistance for companies requiring a tax representative in Romania, including representation before national authorities;

– assistance for individuals seeking to change their tax residence to a foreign country;

– assistance in the preparation and submission of tax declarations for foreign-sourced income;

– evaluation of the tax status and taxable income of companies and individuals;

– assistance in double taxation cases, including correspondance with the relevant tax authorities.