Projects
Major Projects in 2009
Societatea Naţională Radiocom S.A.
Legal advice and representation in a complex project involving both administrative and judicial actions and resulting in the annulment of an individual fiscal administrative deed which imposed on the client additional tax obligations as value added tax and related subordinate obligations.
Societatea Naţională Radiocom S.A.
Legal advice and representation before the High Court of Cassation and Justice regarding the cancellation of a decision delivered by the Court of Accounts, while the first level court had previously dismissed the client’s motion. Should the court fail to rule in favor of the company, the latter would have had considerable loss by having its patrimony diminished and deprived of assets such as transportation and telecommunication distribution networks, which, basically, would spell the loss of the company’s core business.
Federaţia Sindicatelor din Poştă şi Comunicaţii (Post Office and Communications Trade Unions’ Association)
Legal advice and representation in a dispute concerning cancellation of a fiscal administrative fine amounting to nearly RON 10,000,000, the stake of this trial lasting for 3 years being the very existence of this trade union structure and, implicitly, the possibility to defend the member-employees’ rights and interests. After almost 3 years from initiation of fiscal inspection, the dispute was successfully, finally and irrevocably concluded before the High Court of Cassation and Justice and resulted in the exoneration of the client from payment of approximately RON 10,000,000, not to mention the subordinate obligations.
Societatea Comercială Lotrom S.A.
Legal advice and representation (the project being developed in cooperation with Ernst&Young) in the administrative stage concerning cancellation of a fiscal administrative deed initiated by appealing against the adjustment decision issued by the customs authority within the National Agency for Fiscal Administration. Subsequently, once the administrative stage was completed, the dispute was exclusively taken over by Boştina şi Asociaţii and is presently pending resolution. By taking action before the customs authorities and by filing motions before courts of law, we have succeeded in suspending the judicial enforcement proceeding until the resolution of the dispute, giving the client the chance to carry on with its business without any threatened actions to have its bank accounts blocked or its property seized.
Direcţia Generală a Serviciilor Publice de Gospodărire Comunală Giurgiu (Giurgiu General Directorate for Public Services Household Management)
Legal representation in second appeal filed with the High Court of Cassation and Justice in the trial against Giurgiu General Public Finances Directorate concerning cancellation of a financial control report. The second appeal was tried at its first hearing and the High Court of Cassation and Justice dismissed as unsubstantiated the second appeal lodged by Giurgiu General Public Finances Directorate, the solution irrevocably settling the dispute in favor of our client. The High Court of Cassation and Justice maintained the decision delivered by the Bucharest Court of Appeals, finding the unlawfulness of the inspection report and the nonexistence of the damages in the amount of RON 35,576,520.86.
Societatea Comercială Galaxy Tobacco S.A.
Legal advice, assistance and representation for obtaining payment exemptions which should have been granted by budgetary creditors under G.O. no. 45/2004. We have asked the court to compel budget creditors (the Ministry of Public Finances - MFP, the National Agency for Fiscal Administration - ANAF, the Environment Fund Administration -AFM) and the involved public institution (the Authority for State Assets Recovery - AVAS) to issue joint orders approving the exemption for certain budgetary obligations and for other monies constituting subordinate obligations which have not been quantified yet.
Societatea Comercială Galaxy Tobacco S.A.
Legal assistance and representation in a dispute of major complexity due both to the disputed amounts (over RON 2,000,000,000) and to the intricacy of the legal matters concerning the annulment of certain administrative deeds and a state aid granting. One of the first judicial achievements was the suspension of the enforcement of the inspection report which found the lost payment facilities for an amount of nearly RON 500,000,000 until final and irrevocable resolution of the dispute regarding the annulment of the inspection report. Later on, a final and irrevocable decision suspended the enforcement of a fiscal administrative deed which established on the client subordinate obligations in the amount of approximately RON 500,000,000. Additionally, considering that, meanwhile, the National Customs Authority - A.N.V. ordered by its decision the suspension of the tax warehouse clearance and, automatically, the suspension of Galaxy Tobacco’s business, we have obtained by court delivery of a final and irrevocable decision, the suspension of the enforcement of this decision and the resumption of the company’s business.
Societatea Comercială Galaxy Tobacco S.A.
Legal assistance and representation during the (successful) proceedings challenging the suspension of a fiscal administrative deed regarding a decision for the adjustment of the situation which established on the client the obligation to pay amounts of approximately RON 1,000,000,000 representing excises and related delay penalties.
Societatea Comercială Galaxy Tobacco S.A.
Legal assistance and representation in cooperation with the client’s attorneys from Germany in the legal actions taken for the suspension of the enforcement and annulment of a control report issued by the German customs authorities for the amount of approx. EUR 1,000,000. This dispute required legal actions initiated both in Germany and Romania.
Societatea Comercială Selgros Cash&Carry
Legal assistance and representation for challenging the lawfulness and substantiation of a control report issued by the National Customs Authority, which imposed a minor offence fine to be paid. The solution delivered in this trial was favorable to our client in the second appeal stage. If the court had ruled against our client, the company would have been forced to market the products for the maximal prices, as they were at the acquisition date, and not for the maximal prices provided under the law at their sale date, and such situation would have been extremely detrimental to it.
Societatea Naţională a Sării S.A.
Legal advice for the development of major projects such as the merger with Societatea Naţională a Apelor Minerale (the National Mineral Waters Company) and the listing on the Bucharest Stock Exchange.
Linde Gaz
Legal advice concerning the treatment applicable to certain excisable products marketed by Linde Gaz România, complex legal opinions being issued in this respect and bearing legal implications in terms of excises and of the sale of energy products (methane, propane and butane/isobutane).
Linde Gaz
Legal advice for taking over Oxygen Plus and conducting a due diligence analysis concerning certain negative issues noticed in the financial due diligence report prepared by the financial adviser in 2008.
Major Projects in 2009
Legal assistance and representation for S.C. Radiocom S.A. in proceedings of annulment of fiscal administrative acts. By the judgment rendered by the court of law, Radiocom was exonerated for the payment of the additional tax obligations representing profit tax and VAT determined by the ANAF;
Legal assistance and representation provided to Federaţia Sindicatelor din Poştă şi Comunicaţii (Post and Communication Trade Union Federation) in proceedings of annulment of a fiscal administrative act. The subject-matter of the litigation was the legal administrative action filed by Federaţia Sindicatelor din Poştă şi Comunicaţii against the tax decision issued by the National Tax Administration Agency, whereby additional tax obligations were determined;
Legal assistance and representation provided to S.C. Butan Gas România S.A. in proceedings of annulment of a fiscal administrative act. The subject-matter of the litigation was the legal administrative action filed by Butan Gas against the tax decision issued by the National Tax Administration Agency, whereby additional tax obligations were determined;
Legal assistance and representation provided to S.C. Lotrom S.A. in proceedings of annulment of a fiscal administrative act. The prior complaint was filed by S.C. Lotrom S.A. against the adjustment decision issued by the custom bodies within the ANAF whereby additional tax obligations were determined. Moreover, we successfully concluded a litigation whose subject-matter was the suspension of judicial enforment of adjustment decision issued by the customs bodies within the ANAF;
Legal assistance and representation provided to S.C. Blue Air Transport Aerian S.A. in proceedings of annulment of a fiscal administrative act. The prior complaint filed by S.C. Blue Air S.A. against the tax decision issued by ANAF which determined additional tax obligations representing VAT and tax on incomes earned in Romania by non-residents was favourably settled by the competent tax body. Moreover, we provided assistance and representation in a litigation with respect to the order of tax loss reduction with respect to profit tax, a measure issued by the ANAF as well as in another litigation that ended in a successful, final and irrevocable judgment whose subject-matter was the suspension of the taxation decision issued by the ANAF;
Legal assistance and representation provided to S.C. Electroputere S.A. in the proceedings for the annulment of forms of judicial tax enforcement. The litigation whose subject-matter was the annulment of forms of judicial tax enforcement issued by the competent enforcement bodies was favourably settled;
Legal assistance and representation provided to S.C. General Turbo S.A. in the proceedings for the annulment of forms of judicial tax enforcement. The subject-matter of the litigation was the annulment of forms of judicial enforcement issued by the competent enforcement bodies, the ascertainment of the extinction of such obligations by compensation;
Legal consulting granted to S.N.G.N. Romgaz S.A related to the determination of the tax system governing the Association Agreement concluded between S.N.G.N. ROMGAZ S.A. and Wintershall Aktiengesellschaft;
Legal consulting granted to S.C. Lidl Romania S.R.L. on the tax system governing the incomes obtained by residents from activities as employees, starting from the practice of control bodies, the identification of risks within the context of Lidl business expansion in Romania.
Societatea Naţională Radiocom S.A.
Legal advice and representation in a complex project involving both administrative and judicial actions and resulting in the annulment of an individual fiscal administrative deed which imposed on the client additional tax obligations as value added tax and related subordinate obligations.
Societatea Naţională Radiocom S.A.
Legal advice and representation before the High Court of Cassation and Justice regarding the cancellation of a decision delivered by the Court of Accounts, while the first level court had previously dismissed the client’s motion. Should the court fail to rule in favor of the company, the latter would have had considerable loss by having its patrimony diminished and deprived of assets such as transportation and telecommunication distribution networks, which, basically, would spell the loss of the company’s core business.
Federaţia Sindicatelor din Poştă şi Comunicaţii (Post Office and Communications Trade Unions’ Association)
Legal advice and representation in a dispute concerning cancellation of a fiscal administrative fine amounting to nearly RON 10,000,000, the stake of this trial lasting for 3 years being the very existence of this trade union structure and, implicitly, the possibility to defend the member-employees’ rights and interests. After almost 3 years from initiation of fiscal inspection, the dispute was successfully, finally and irrevocably concluded before the High Court of Cassation and Justice and resulted in the exoneration of the client from payment of approximately RON 10,000,000, not to mention the subordinate obligations.
Societatea Comercială Lotrom S.A.
Legal advice and representation (the project being developed in cooperation with Ernst&Young) in the administrative stage concerning cancellation of a fiscal administrative deed initiated by appealing against the adjustment decision issued by the customs authority within the National Agency for Fiscal Administration. Subsequently, once the administrative stage was completed, the dispute was exclusively taken over by Boştina şi Asociaţii and is presently pending resolution. By taking action before the customs authorities and by filing motions before courts of law, we have succeeded in suspending the judicial enforcement proceeding until the resolution of the dispute, giving the client the chance to carry on with its business without any threatened actions to have its bank accounts blocked or its property seized.
Direcţia Generală a Serviciilor Publice de Gospodărire Comunală Giurgiu (Giurgiu General Directorate for Public Services Household Management)
Legal representation in second appeal filed with the High Court of Cassation and Justice in the trial against Giurgiu General Public Finances Directorate concerning cancellation of a financial control report. The second appeal was tried at its first hearing and the High Court of Cassation and Justice dismissed as unsubstantiated the second appeal lodged by Giurgiu General Public Finances Directorate, the solution irrevocably settling the dispute in favor of our client. The High Court of Cassation and Justice maintained the decision delivered by the Bucharest Court of Appeals, finding the unlawfulness of the inspection report and the nonexistence of the damages in the amount of RON 35,576,520.86.
Societatea Comercială Galaxy Tobacco S.A.
Legal advice, assistance and representation for obtaining payment exemptions which should have been granted by budgetary creditors under G.O. no. 45/2004. We have asked the court to compel budget creditors (the Ministry of Public Finances - MFP, the National Agency for Fiscal Administration - ANAF, the Environment Fund Administration -AFM) and the involved public institution (the Authority for State Assets Recovery - AVAS) to issue joint orders approving the exemption for certain budgetary obligations and for other monies constituting subordinate obligations which have not been quantified yet.
Societatea Comercială Galaxy Tobacco S.A.
Legal assistance and representation in a dispute of major complexity due both to the disputed amounts (over RON 2,000,000,000) and to the intricacy of the legal matters concerning the annulment of certain administrative deeds and a state aid granting. One of the first judicial achievements was the suspension of the enforcement of the inspection report which found the lost payment facilities for an amount of nearly RON 500,000,000 until final and irrevocable resolution of the dispute regarding the annulment of the inspection report. Later on, a final and irrevocable decision suspended the enforcement of a fiscal administrative deed which established on the client subordinate obligations in the amount of approximately RON 500,000,000. Additionally, considering that, meanwhile, the National Customs Authority - A.N.V. ordered by its decision the suspension of the tax warehouse clearance and, automatically, the suspension of Galaxy Tobacco’s business, we have obtained by court delivery of a final and irrevocable decision, the suspension of the enforcement of this decision and the resumption of the company’s business.
Societatea Comercială Galaxy Tobacco S.A.
Legal assistance and representation during the (successful) proceedings challenging the suspension of a fiscal administrative deed regarding a decision for the adjustment of the situation which established on the client the obligation to pay amounts of approximately RON 1,000,000,000 representing excises and related delay penalties.
Societatea Comercială Galaxy Tobacco S.A.
Legal assistance and representation in cooperation with the client’s attorneys from Germany in the legal actions taken for the suspension of the enforcement and annulment of a control report issued by the German customs authorities for the amount of approx. EUR 1,000,000. This dispute required legal actions initiated both in Germany and Romania.
Societatea Comercială Selgros Cash&Carry
Legal assistance and representation for challenging the lawfulness and substantiation of a control report issued by the National Customs Authority, which imposed a minor offence fine to be paid. The solution delivered in this trial was favorable to our client in the second appeal stage. If the court had ruled against our client, the company would have been forced to market the products for the maximal prices, as they were at the acquisition date, and not for the maximal prices provided under the law at their sale date, and such situation would have been extremely detrimental to it.
Societatea Naţională a Sării S.A.
Legal advice for the development of major projects such as the merger with Societatea Naţională a Apelor Minerale (the National Mineral Waters Company) and the listing on the Bucharest Stock Exchange.
Linde Gaz
Legal advice concerning the treatment applicable to certain excisable products marketed by Linde Gaz România, complex legal opinions being issued in this respect and bearing legal implications in terms of excises and of the sale of energy products (methane, propane and butane/isobutane).
Linde Gaz
Legal advice for taking over Oxygen Plus and conducting a due diligence analysis concerning certain negative issues noticed in the financial due diligence report prepared by the financial adviser in 2008.
Major Projects in 2009
Legal assistance and representation for S.C. Radiocom S.A. in proceedings of annulment of fiscal administrative acts. By the judgment rendered by the court of law, Radiocom was exonerated for the payment of the additional tax obligations representing profit tax and VAT determined by the ANAF;
Legal assistance and representation provided to Federaţia Sindicatelor din Poştă şi Comunicaţii (Post and Communication Trade Union Federation) in proceedings of annulment of a fiscal administrative act. The subject-matter of the litigation was the legal administrative action filed by Federaţia Sindicatelor din Poştă şi Comunicaţii against the tax decision issued by the National Tax Administration Agency, whereby additional tax obligations were determined;
Legal assistance and representation provided to S.C. Butan Gas România S.A. in proceedings of annulment of a fiscal administrative act. The subject-matter of the litigation was the legal administrative action filed by Butan Gas against the tax decision issued by the National Tax Administration Agency, whereby additional tax obligations were determined;
Legal assistance and representation provided to S.C. Lotrom S.A. in proceedings of annulment of a fiscal administrative act. The prior complaint was filed by S.C. Lotrom S.A. against the adjustment decision issued by the custom bodies within the ANAF whereby additional tax obligations were determined. Moreover, we successfully concluded a litigation whose subject-matter was the suspension of judicial enforment of adjustment decision issued by the customs bodies within the ANAF;
Legal assistance and representation provided to S.C. Blue Air Transport Aerian S.A. in proceedings of annulment of a fiscal administrative act. The prior complaint filed by S.C. Blue Air S.A. against the tax decision issued by ANAF which determined additional tax obligations representing VAT and tax on incomes earned in Romania by non-residents was favourably settled by the competent tax body. Moreover, we provided assistance and representation in a litigation with respect to the order of tax loss reduction with respect to profit tax, a measure issued by the ANAF as well as in another litigation that ended in a successful, final and irrevocable judgment whose subject-matter was the suspension of the taxation decision issued by the ANAF;
Legal assistance and representation provided to S.C. Electroputere S.A. in the proceedings for the annulment of forms of judicial tax enforcement. The litigation whose subject-matter was the annulment of forms of judicial tax enforcement issued by the competent enforcement bodies was favourably settled;
Legal assistance and representation provided to S.C. General Turbo S.A. in the proceedings for the annulment of forms of judicial tax enforcement. The subject-matter of the litigation was the annulment of forms of judicial enforcement issued by the competent enforcement bodies, the ascertainment of the extinction of such obligations by compensation;
Legal consulting granted to S.N.G.N. Romgaz S.A related to the determination of the tax system governing the Association Agreement concluded between S.N.G.N. ROMGAZ S.A. and Wintershall Aktiengesellschaft;
Legal consulting granted to S.C. Lidl Romania S.R.L. on the tax system governing the incomes obtained by residents from activities as employees, starting from the practice of control bodies, the identification of risks within the context of Lidl business expansion in Romania.
Older Projects
Project Administrative and tax litigation
Year 2007 – present
Client Posta Romana Trade Union
Activities Representation before the bodies having a competence for settlement.
Project Administrative and tax litigation
Year 2007 – present
Client SC Butan Gas SA
Activities Representation before the bodies having a competence for settlement.
Project Administrative and tax litigation
Year 2007 - present
Client SC Gerovital SA
Activities Representation before the bodies having a competence for settlement.
Project Implementing the cash pooling program
Year 2007
Client BRD
Activities Implementing the cash pooling program.
Project Optimizing financial flows
Year 2007
Client SC Pan Group S.A.
Activities Report concerning cost analysis, solutions on optimizing the financial flows of Pan Group S.A.
Project Restructuring the company Cristim Prodcom
Year 2007
Client Cristim Prodcom
Activities Economic and financial analysis in respect of restructuring the company Cristim Prodcom by separating activities.
Project General tax inspection
Year 2007
Client SC Porsche Broker SRL
Activities Assistance in the general tax inspection.
Project General tax inspection
Year 2007
Client SC Padova Agricultura SRL
Activities Assistance in the general tax inspection.
Project Tax system of the incomes obtained by carrying out independent activities
Year 2006 – in progress
Client BRD
Activities Preparing and sustaining monthly training courses for the branch and agency managers - “Tax system of the incomes obtained by carrying out independent activities”.
Project Administrative and tax litigation
Year 2006 – in progress
Client RAJAC Iasi
Activities Representation before the bodies having a competence for settlement.
Project Administrative and tax litigation
Year 2006 – in progress
Client Finans Leasing
Activities Representation before the bodies having a competence for settlement.
Project General tax inspection
Year 2006 - 2007
Client Posta Romana Trade Union
Activities Assistance in the general tax inspection.
Project General tax inspection
Year 2006 - 2007
Client SC Butan Gas SA
Activities Assistance in the general tax inspection
Project Administrative and tax litigation
Year 2006 – 2007
Client SC Oltchim SA
Activities Representation before the bodies having a competence for settlement
Project Implementing investment products for BRD clients
Year 2006
Client BRD
Activities Implementing the investment products for BRD clients, representing the acquistion of equity securities in open-ended investment funds.
Project Partial tax inspection
Year 2006
Client Societatea Nationala a Sarii - SA
Activities Assistance in the thematic tax inspection – refund of excise duties.
Project Administrative and tax litigation
Year 2005 – in progress
Client SC Merotimi SRL – Tax representative of Energia Spa
Activities Representation before the bodies having a competence for settlement.
Project Administrative and tax litigation
Year 2005 – in progress
Client Zoppas Industries SRL
Activities Representation before the bodies having a competence for settlement
Project Administrative and tax litigation
Year 2005 – 2006
Client Energy Holding SRL
Activities Representation before the bodies having a competence for settlement
Project General tax inspection
Year 2005
Client Energy Holding SRL
Activities Assistance in the general tax inspection process
Project Administrative and tax litigation
Year 2004 – in progress
Client S.N. Radiocomunicatii SA (Radiocom)
Activities Representation before the bodies having a competence for settlement.
Project Administrative and tax litigation
Year 2004 – in progress
Client IF Management
Activitati desfasurate Representation before the bodies having a competence for settlement.
Project Administrative and tax litigation
Year 2004 – 2006
Client UCM Resita
Activities Representation before the bodies having a competence for settlement.
Project Administrative and tax litigation
Year 2004 - 2006
Client Societatea Nationala a Sarii- SA
Activities Representation before the bodies having a competence for settlement.
Project Administrative and tax litigation
Year 2004 - 2006
Client SC Titan (Loulis) SA
Activities Representation before the bodies having a competence for settlement
Project Administrative and tax litigation
Year 2004 - 2006
Client Compania Nationala Posta Romana
Activities Representation before the bodies having a competence for settlement
Project General tax inspection
Year 2004 - 2005
Client SC Titan SA
Activities Assistance in the general tax inspection process
Project General tax inspection
Year 2004
Client IF Management
Activities Assistance in the general tax inspection process
Project General tax inspection
Year 2004
Client Va Tech Escher Wiss GmbH–Sucursala Dr.Turnu –Severin
Activities Assistance in the general tax inspection process.
Project General tax inspection
Year 2004
Client Va Tech Hydro GmbH&Co – Dr.Turnu-Severin Branch
Activities Assistance in the general tax inspection process.
Project General tax inspection
Year 2004
Client Societatea Nationala a Sarii - SA
Activities Assistance in the general tax inspection process.
Project Administrative and tax litigation
Year 2004
Client SC Hidroelectrica SA
Activities Representation before the bodies having a competence for settlement.
Project General tax inspection
Year 2003 - 2004
Client SC Hidroelectrica SA
Activities Assistance in the general tax inspection process.
