The law office provides legal consultancy, legal assistance and legal representation in the main procedures of Romanian tax law and tax litigation.
Tax consultancy & tax planning
Tax legislation in Romania is dynamic and operates through the Fiscal Code, the Fiscal Procedure Code, and secondary regulations (orders/instructions) of the tax authorities. For individuals and companies, preventive legal advice can reduce dispute risk and help ensure lawful tax optimisation.
Consultancy services (selected areas)
- General consultancy in tax law: analysis of tax obligations, interpretation of legislation, and preventive measures to avoid tax disputes.
- Tax planning for businesses: advice on lawful tax-optimisation strategies, identification of tax benefits and structuring operations to reduce exposure to disputes or allegations of wrongdoing.
- International tax law & tax treaties: guidance on double-taxation conventions, cross-border tax structuring, and practical issues connected to tax residence and treaty application.
- State-aid schemes & tax facilities: advice on eligibility, deductions/facilities permitted by law and compliance with the relevant legal framework.
- VAT consultancy: VAT rates, deduction, intra-Community transactions, and VAT aspects in M&A or restructurings.
- Income tax & social contributions: salary income, independent activities, and other mandatory contributions, including employer-related compliance.
- Transfer pricing: review of transactions between affiliated entities and supporting documentation aligned with legal requirements.
- Income from intellectual property: tax treatment for income derived from copyright and other IP/industrial property rights, including applicable deductions.
- Audit of tax risks: preventive review to identify exposure and recommend corrective steps before an audit or dispute.
Assistance and representation in tax disputes
The law office assists clients during interactions with the tax authorities and represents them in administrative challenges and in court litigation where the law provides a remedy.
Before tax authorities
- assistance and representation before central and local tax authorities, including ANAF
- support during desk audits, anti-fraud controls and tax inspections
- strategy for documents, explanations and procedural steps
Administrative challenges & refunds
- drafting and filing administrative challenges against assessment decisions and other fiscal acts
- support in refund procedures to recover overpaid taxes, duties or contributions
- evidence and deadline management within the fiscal procedure framework
Tax litigation in court
- court challenges against assessment decisions
- litigation on VAT, corporate income tax, excises and other obligations
- defence in disputes arising from tax inspections with negative findings
Common situations handled
- Tax advice for commercial transactions and M&A: risk assessment and structuring so that transactions comply with tax rules and reduce dispute exposure.
- Legal opinions and documentation: tax legal opinions, assessments and reports for specific issues and the application of tax rules.
- Special tax procedures: transfer-pricing audits; state-aid scheme rules; disputes related to VAT, excises, personal/corporate income tax; tax-residence matters.
- Preventive strategies: compliance planning, limiting exposure to sanctions and avoiding litigation where possible.
What to prepare for a first consultation
- assessment decisions, inspection reports, minutes, notices, and correspondence with the tax authorities
- proof of communication and deadlines (registry numbers, electronic confirmations)
- accounting/tax filings relevant to the period in dispute (returns, supporting documents)
- a short description of the goal (preventive review, support during inspection, challenge/refund, court litigation)
Disclaimer: The information on this page is general and does not constitute legal advice. Each matter requires individual analysis based on the documents and the legislation in force at the relevant time.
Links
– Existing page content (service scope and areas listed):
Law Office Services – Tax Law (maglas.ro)
– Fiscal Code (Law no. 227/2015):
Portal Legislativ – Legea nr. 227/2015 (Codul fiscal)
– Fiscal Procedure Code (Law no. 207/2015):
Portal Legislativ – Legea nr. 207/2015 (Codul de procedură fiscală)
– Tax evasion framework (Law no. 241/2005):
Portal Legislativ – Legea nr. 241/2005 (evaziunea fiscală)
– ANAF Anti-Fraud (DGAF) information page:
ANAF – Antifraudă (control)