The law office can PROVIDE LEGAL CONSULTANCY, LEGAL ASSISTANCE and LEGAL REPRESENTATION in the main procedures of TAX LAW and TAX LITIGATION.
Tax consultancy and tax planning services
Tax law in Romania is complex and changes frequently, both through the Fiscal Code and through special regulations, orders and instructions of the tax authorities. In this context, the services of a tax lawyer or a law office specialized in tax law and tax litigation are essential for any natural or legal person who wants to optimize tax obligations and avoid litigation risks.
Our office provides tax legal consultancy tailored to each situation and can help manage issues related to taxes, duties, social contributions and other fiscal obligations. The consultancy services include:
1. General consultancy in tax law
We provide tax‑law consultancy for both individuals and companies. This includes the analysis of current tax obligations, interpretation of legislation, and advice on preventive measures to avoid tax disputes.
2. Tax planning for businesses
Efficient tax planning is essential for companies and entrepreneurs. The office provides advice on tax‑optimization strategies, identifying tax benefits and planning operations in order to minimize risks of tax evasion allegations or challenges by the tax authorities.
3. International tax law and tax treaties
For companies with cross‑border activities, we provide consultancy on international tax treaties, the application of double‑taxation conventions and other aspects of international tax law. This includes interpreting Romanian legislation in relation to other states’ laws and the OECD rules on transfer pricing and tax residence.
4. State‑aid schemes and tax facilities
We offer legal advice on state‑aid schemes, applying the related tax provisions and optimizing the deductions permitted by law. We also assist clients in obtaining tax facilities and in assessing the legality of tax benefits.
5. VAT consultancy
Value‑added tax is often the principal source of disputes with the tax authorities. Our office provides assistance regarding:
• correct application of the VAT rate;
• deduction of VAT;
• intra‑Community transactions;
• special VAT issues in M&A transactions or corporate restructurings.
6. Income tax and social contributions
We provide consultancy on tax on income from salaries or assimilated to salaries, social contributions, health‑insurance contributions and other mandatory fiscal obligations under the Fiscal Code. This includes advice on the obligations of employers and of individuals earning income from independent activities or copyright.
7. Tax evasion and fiscal offences
We assess situations where there may be suspicions of tax evasion, identify risks and formulate legal strategies to protect the client. This includes transaction analysis, assessing the correctness of tax returns and recommending preventive measures.
8. Transfer pricing
Our consultancy on transfer pricing includes the analysis of transactions between affiliated entities, compliance with tax legislation and documentation in line with legal requirements, in order to avoid sanctions or tax adjustments.
9. Income from intellectual property
We provide consultancy on the tax treatment of income derived from intellectual property, including copyright, patents, trademarks and other forms of industrial property. This includes assessment of applicable taxes and possible deductions.
10. Tax residence and international tax law
Consultancy on tax residence is addressed to individuals and legal entities operating in multiple jurisdictions. We assist with determining tax residence, avoiding double taxation and applying international treaties.
11. Audit of tax risks
Preventive tax audits are essential to identify and limit legal risks. We evaluate the client’s tax situation and formulate recommendations and strategies to prevent possible tax sanctions or later disputes.
Legal assistance and representation in tax litigation
12. Representation before tax authorities
We provide assistance and representation before central and local tax authorities, including ANAF and regional specialized directorates. This includes desk audits, anti‑fraud controls and tax inspections.
13. Tax challenges and refunds
We assist clients in filing administrative tax challenges against assessment decisions and other acts issued by the tax authorities. We also represent clients in procedures for the refund of overpaid amounts to recover taxes, duties and contributions.
14. Administrative‑contentious proceedings and tax litigation
We provide representation in tax‑litigation procedures, including actions before the administrative‑contentious courts. This includes:
• challenging assessment decisions;
• challenging administrative acts regarding VAT, corporate income tax, excises or other tax obligations;
• defence in cases resulting from tax inspections with negative findings.
15. Tax advice for commercial transactions and M&A
Legal tax assistance in commercial transactions and mergers & acquisitions (M&A) includes the analysis of tax obligations, risk assessment and operation optimization so that they comply with tax law and reduce the risk of disputes.
16. Legal opinions and tax documentation
We draft tax legal opinions, assessments and reports for specific or general issues, providing clarity on the application of tax legislation and the correct interpretation of tax obligations.
17. Tax facilities and deductions
We provide consultancy regarding the possibility to deduct certain expenses, applying tax facilities and lawful schemes to optimize corporate income tax, personal income tax and other due contributions.
18. Special tax procedures
We are prepared to assist in special situations such as:
• evaluating suspected tax evasion situations;
• transfer‑pricing audits;
• assessing income from intellectual property;
• applying legislation for state‑aid schemes;
• managing disputes regarding VAT, excises, income tax or corporate income tax.
19. Preventive consultancy and tax strategies
An essential part of our services is preventive consultancy, which helps to:
• avoid tax disputes;
• comply with the applicable tax legislation;
• identify and limit tax risks.
20. Full assistance in tax litigation
Our services cover all stages of the fiscal and contentious procedure:
• representation before tax authorities;
• drafting challenges and requests;
• participation in inspections and audits;
• representation before administrative‑contentious courts;
• assistance in complex tax disputes, including cross‑border cases.
Our tax‑law practice offers complete services of tax consultancy, risk audit, tax planning, assistance and representation in tax disputes for individuals and companies. Whether you need advice on VAT, corporate income tax, suspected tax evasion, transfer pricing or tax litigation, our team can provide personalized, legally sound and effective solutions.
Contact
Attorney Alexandru Măglaș
T.: +40 756 248 777
E‑mail: alexandru@maglas.ro