Tax Law

The law firm is specialized in solving legal issues concerning tax law as well as in tax litigation, including cases that involve issues of European Tax Law. The team of lawyers benefits from the experience of the Managing Partner – Dr. Cosmin Flavius Costaș – professor for a number of courses regarding National and European Tax Law at the Faculty of Law, University Babeș-Bolyai of Cluj-Napoca.

Our specialized services in the field of Tax Law and Tax Litigation imply legal assistance and representation in the following stages of the tax procedure and tax trial:

– tax audits (VAT, corporate income tax and transfer pricing, compulsory social contributions, income tax, local taxes);

– anti-fraud inspections, documentary verifications and other types of tax audits;

– audits of personal fiscal situation (control of natural persons’ income and wealth);

– assistance and representation before tax authorities in procedures concerning the restructuring of tax debt;

– applications for suspension of administrative tax decisions;

–  challenges in tax enforcement procedures;

– tax challenges;

– legal proceedings in every area of tax law, before all the courts and in all appeal procedures;

– drafting of requests for preliminary actions before the Court of Justice of the European Union and representation before the Court of Justice of the European Union in these procedures;

– preparing and submission of tax statements, including statements for foreign earned incolme;

– enforcing of judicial judgments concerning tax law in regard to recovering pecuniary damages.

Within the national legal framework, the partnership’s lawyers provide extensive tax consultancy to both natural and legal persons.

Lawyers with Costaș, Negru & Asociații have built a solid judicial practice in areas such as VAT, transfer pricing, taxation of companies (including tax treatment of profits following mergers in the banking system) or taxation of individuals. This practice is innovative, including for example the suspension of a tax decision through an injunction order,  successful cases regarding various forms of the Romanian ecotax (tax on plastic bags), the recognition of the right to access the administrative file in tax procedures or the challenge of various car registration taxes.

Costaș, Negru & Asociații team provides legal services, assistance and representation even in tax matters less frequent in practice: environmental taxes and contributions; gambling taxation; professional sportsmen taxation; film production taxation; cross-border taxation; taxation of new technologies.

Our practice over the years before the Court of Justice of the European Union stands as proof – Costaș, Negru & Asociații has provided services in legal affairs concerning the value-added tax (Salomie & Oltean, Fatorie), excise duties (Scandic Distilleries), tax procedure (Bara & others, Ispas, Cridar Cons), corporate income tax (Banca A) and free movement of goods within the European Union (Capoda Import Export).