Category: Tax, ANAF & Administrative Litigation

eLicitatiiANAF has drawn major public attention, but for a careful buyer the real question is not just how low the price is, but how clear the legal risk really is. This article explains what to check before bidding on seized or confiscated assets in Romania: the sale notice, procedural documents, the condition of the asset, possible liens, third-party rights, the stage of enforcement, the steps after adjudication and the practical traps that can turn an apparent bargain into an expensive problem. It is a practical guide for buyers who want to bid with legal clarity, not on impulse.

This article examines how foreign companies can respond when Romanian sector regulators impose fines, behavioural remedies or licence-related measures. It covers internal strategy, administrative and court challenges, interaction with EU law and the implications for global compliance programmes and investor relations.

The article analyses how challenges against General, Zonal and Detailed Urban Plans (PUG, PUZ, PUD) can derail or delay foreign-owned projects in Romania. It explains who can challenge these plans, what happens when a PUZ is suspended or annulled and which legal strategies are available to safeguard ongoing and future investments.

The article maps out the main state aid schemes, cash grants and tax incentives available to foreign investors developing projects in Romania. It explains eligibility criteria, typical timelines, key authorities and how to align investment structures with EU state aid rules while maximising legal and fiscal benefits.

This article looks at how ANAF examines cross-border transfers of cash, shares and IP involving Romanian entities, from substance tests to transfer pricing and anti-abuse rules. It highlights typical audit questions, documentation expected by ANAF and practical ways for foreign groups to structure and defend their cross-border flows.

The article explains when an individual becomes a Romanian tax resident, what qualifies as Romanian-source income and how this interacts with double tax treaties. It is aimed at Romanians living abroad and foreign nationals who earn income from Romania, offering practical examples and ANAF-focused risk points.

The article analyses the main VAT risk areas for non-resident businesses trading with Romania, from refund claims and reverse-charge mechanisms to place-of-supply disputes. It explains how ANAF audits these transactions, common grounds for refusing refunds and the procedural tools available to challenge decisions, reduce financial exposure and improve future compliance.

This article explains the administrative and judicial avenues for contesting Romanian tax assessments when you are a non-resident shareholder or director. It covers objection procedures before ANAF, court actions, typical grounds of challenge, the impact on bank accounts and enforcement, and how to coordinate defence with advisors in other jurisdictions.

This article examines how traders can challenge contravention reports and fines imposed by the Romanian Consumer Protection Authority (ANPC). It outlines key compliance obligations, the appeal procedure and deadlines, as well as common legal arguments and case-law trends that can help reduce or annul penalties while maintaining a compliant business model. ([Cabinet Avocat Măglaș][20])

This article provides a practical guide for property owners involved in urban planning disputes concerning planning certificates and building permits in Romania. It explains the legal framework, the difference between explicit and tacit refusals, mandatory preliminary complaints and key case-law trends that strengthen the protection of property rights. ([Cabinet Avocat Măglaș][16])

The article provides a structured overview of the legal remedies available against decisions requiring beneficiaries to repay aid or subsidies in Romania. It addresses administrative appeals, court actions, limitation periods and compatibility with EU rules, while highlighting practical defence strategies for companies and individuals facing recovery claims. ([Cabinet Avocat Măglaș][14])

This article sets out the main legal tools available to individuals who wish to challenge disability degree assessments or other social benefit decisions in Romania. It covers the administrative complaint phase, subsequent court proceedings, key deadlines and documents, as well as typical errors made by authorities that can be invoked in your favour. ([Cabinet Avocat Măglaș][12])

This article provides a step-by-step guide on how to challenge a traffic contravention report in Romania, from filing the complaint to the main evidentiary tools used by the courts. It also discusses common procedural errors, types of speeding or radar cases and how to evaluate whether an appeal is worthwhile. ([Cabinet Avocat Măglaș][4])

This article addresses homeowners, small developers and entrepreneurs who receive a demolition order or a stop-work order from Romanian authorities. It explains the legal bases, the difference between fines and demolition, the strict deadlines for prior complaints and court actions, how to ask the court to suspend demolition under Law no. 554/2004 and how to realistically assess, together with a lawyer, your chances of keeping the building or at least limiting the damage. ([Măglaș Avocat București][5])

The article explains the link between succession and tax debts, the limits of heirs’ liability and their options to accept or renounce the inheritance. It also covers how ANAF can pursue inherited assets and when it is essential to consult a lawyer to contest enforcement acts and protect your share of the estate.

This article outlines the rules on suspending public servants during criminal investigations or trials and the impact on their salary and benefits. It examines the interplay between disciplinary and criminal liability and explains in which scenarios the employee can be reinstated or seek compensation after an acquittal or dismissal of charges.

The article clarifies what PUZs and PUDs are, how they can impact a residential area and under what conditions they can be annulled by the courts. It also explains who has standing to sue, what time limits apply and how owners and tenants’ associations can organise an effective legal challenge.

This article explains the administrative tax appeal procedure against ANAF decisions, from analysing the case file to drafting effective arguments. It highlights common mistakes taxpayers make and shows how a clear defence strategy can improve your chances of success and even avoid lengthy court litigation.

The article explains how ANAF tax enforcement works in practice, from the first demand for payment to bank account garnishments and seizure of assets. You will see which enforcement steps are legal, which are abusive and what legal remedies you have to suspend or cancel ANAF’s measures.

This article breaks down how ANAF tax inspections are triggered and conducted, what documents and records inspectors usually request and where they tend to focus. You will also learn about your rights during the inspection and practical steps to prepare your business to minimise tax and criminal exposure.

The guide sets out when an administrative act is unlawful, which deadlines apply and what evidence you need to challenge it in court. It also details how to combine preliminary complaints with court actions and how a lawyer can maximise your chances of both winning and enforcing the judgment.

The article explains when the margin scheme can be used, how to document acquisitions from EU suppliers and what happens if conditions are not met. It includes worked examples, invoicing tips, typical ANAF challenges and how to correct past errors through amended returns or voluntary disclosure.

Through real-world-style examples, the article explains how local plans (PUG), PUZ and PUD interact and why cutting corners on studies, permits and public consultations backfires later in court. It walks developers, architects and foreign investors through non-derogable rules, classic annulment grounds and the documentation you need if you want your project to actually survive legal scrutiny.