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Romania

16 August 2017

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Andreea Artenie

Deloitte Romania

4-8 Nicolae Titulescu Road
East Entrance, 3rd Floor Sector 1
011141, Bucharest
Romania

Tel: +40 (21) 2075 435
Email: aartenie@reff-associates.ro
Website: www.reff-associates.ro

Andreea Artenie, Deloitte Romania, is a partner and head of the litigation practice of Reff & Associates, member of the Deloitte Legal network.

She has more than 15 years of experience in administrative and tax practice, coordinating a large number of administrative litigations against national authorities and particularly tax litigations against the tax authority.

The high rate of success shows Andreea is one of the renowned specialists in fiscal procedural law.

In addition to her in-depth specialsation in tax controversy, Andreea has gathered comprehensive experience in competition litigations by coordinating numerous successful litigations against the Competition Council's decisions.

Andreea and her team also have a vast amount of experience in commercial litigations, competition related litigations and national commercial arbitration. The team under Andreea's supervision offers advice and representation before national courts for an important portfolio of administrative and tax litigations, commercial litigations, competition related litigations, employment litigations, enforcement procedures and before arbitration panels in national arbitration.

The extensive areas of practice in which Andreea's expertise is recognised indicate her thorough understanding, as a specialist, in matters of law and business reality.

She is also a part of the America Chamber of Commerce's working group that actively participates in the discussions initiated by the Ministry of Public Finances regarding the new Tax Procedure Code.


Emanuel Bancila

Radu si Asociatii SPRL, Romania/EY Law

Bucharest Tower Center, 22nd floor
15-17 Ion Mihalache Blvd.
Sector 1
011-171 Bucharest
Romania

Tel: +40 21 402 4100
Email: emanuel.bancila@ro.ey.com
Website: www.eylaw.ro

Emanuel Bancila is an EY partner and leads the tax policy and controversy practice in Romania. He is coordinating a team of 16 lawyers dedicated to tax disputes.

He joined EY in 2013 and has 20 years of experience in tax litigation. He also led the legal departments of various multinational companies.

Emanuel assisted and represented taxpayers in challenging tax assessment decisions issued by tax authorities for alleged breach of regulations concerning the payment of various taxes and tax warehouse authorisations applicable to excisable goods.

He has assisted and represented taxpayers on requests for a preliminary ruling from the European Court of Justice in front of national and European jurisdictions due to infringement of EU legislation.

Emanuel has represented clients in suspending the effects of the tax assessment decision to preclude the tax authorities in carrying out any enforcement proceedings against the taxpayers.

Having set an important legal precedent in obtaining default legal interest from the state for the late refund of the VAT requested by its clients, Emanuel's practice became the major market player in using courts to compel tax authorities to pay late interest to taxpayers.

Emanuel is the only tax litigator who managed to reopen in a court of law two of the biggest Romanian refineries, which had been shut down by the Romanian tax authorities.

He contributed to the International Tax Review magazine with two articles:

  • "Granting default interest to taxpayers for delayed refund of the excess input VAT"; and
  • "Romania: Main trends in 2016".

The Bloomberg Transfer Pricing Report dedicated the July 2016 edition to the landmark ruling obtained by EY in a transfer pricing dispute under the title "Romania's Supreme Court sides with ArcelorMittal".

He dealt with the most radical changes of the Tax Procedure Code since its enactment in 2003 and has been actively involved on behalf of business community in redrafting of the new Tax Procedure Code, which entered into force in 2016.

The EY team provided assistance and representation regarding tax and procedural tax aspects on the biggest tax evasion case in Romania regarding an alleged damage of more than €2 billion ($2.2 billion).

Radu si Asociatii SPRL was selected for the first time on the shortlist for the award of European Tax Innovator of the Year by International Tax Review.

Emanuel has a bachelor's degree in law and a master's degree in European law from the Bucharest University.


Vlad-Constantin Boeriu

Deloitte Romania

Nicolae Titulescu Road
4-8, America House Building
East Wing, 2nd floor
Romania

Tel: +40 (21) 2075 341
Email: vboeriu@deloittece.com
Website: www.deloitte.com

Vlad-Constantin Boeriu, Deloitte Romania, is a partner within the indirect tax department. With more than 12 years of experience in the field of indirect taxation, Vlad is a tax specialist with significant international exposure to indirect tax issues.

His broad knowledge in VAT stems from managing international projects within different jurisdictions and legislations, as well as assisting various multinationals.

Vlad has experience in VAT planning. He assisted various companies in streamlining their activities in Romania in the most efficient manner. Vlad also specialises in providing assistance and innovative ideas of VAT optimisation, enabling companies carrying on activities in Romania to obtain savings and manage their business flow in a cost effective way.

VAT compliance projects are also among Vlad's area of expertise. He has provided VAT compliance services both to Romanian established entities and to non-resident companies.

Vlad has extensive experience in due diligence project. He has assisted companies, both on the buyers and sellers side, providing high quality advice, identifying, and quantifying the potential liabilities/assets for the companies involved.

Also, as part of the tax litigation team, Vlad is involved in assisting clients in front of tax authorities during audits and appeals.


Dan Dascalu

D&B David si Baias/PwC Romania

Barbu Vacarescu 301-311
Bucharest
Romania

Tel: +40 21 225 3770
Email: dan.dascalu@david-baias.ro
Website: pwc.com/taxcontroversy

Dan Dascalu graduated in law from the Bucharest University in 1997. He is a member of the Bucharest Bar and subsequently obtained a postgraduate diploma from The Hague Academy of International Law in the Netherlands. Dan has a PhD degree in tax contentious matters from the law faculty of the Bucharest University (2013). He has been working with David & Baias – the associated legal firm with PwC Romania – since February 2001.

Dan is active in litigation (with a special focus on tax, as the CEE leader of the PwC tax controversy and dispute resolution network) and employment matters. His practice includes assistance to clients in front of the tax authorities (during tax inspection and administrative procedures, drafting contestations and complaints, among others) as well as representing clients in front of courts in the field of tax law, competition law, commercial law, labour law and civil law.

Dan's major litigation projects include a series of approximately 20 cases for Steaua Romana (Romanian refinery), seeking annulment of various tax deeds of the tax administration that helped the client recover from the state the VAT unlawfully denied for reimbursement plus related interest and one case at the European Court of Justice (C-431/12), which led to the modification of Romanian legislation on interest to be granted to taxpayers.

Various litigation cases for: major Romanian leasing companies (including assistance with the European Court of Justice in case no. C-483/13, which resulted in the annulment of tax decisions); grain trading companies (reimbursement of VAT and related interest); Asian major electronic producer (annulment of tax decision on VAT and profit tax); major international steel company annulment of tax decisions on social consultations and withholding tax; major German cement producer, European major automotive company (annulment of tax decisions on VAT), etc.

He also has vast experience assisting clients in preparing documentation for the commencement of infringement proceedings by the European Commission against the Romanian state for breaching EU law, which ultimately led in 2013 to the repeal of the relevant Romanian law provisions.

Since 2003, Dan has been involved in the process of enactment of the Tax Procedure Code, as well as of its various subsequent amendments. Similarly, he is the coordinator of the tax procedure taskforce delegated by Coalitia pentru Dezvoltarea Romaniei to discuss with the Romanian government the project of the new Tax Procedure Code (which entered into force in 2016) and the changes to be brought in 2016 to this Code.

Dan is the author of The Handbook on Tax Contentious Matters and of The extraterritorial enforcement of tax receivables, co-author of a reference book on the Romanian Tax Procedure Code, as well as of various papers on civil and commercial law published by Romanian law journals.


Ciprian Gavriliu

Deloitte Romania

4-8 Nicolae Titulescu Road
East Entrance, 2nd Floor Sector 1
011141, Bucharest
Romania

Tel: +40 (21) 2075 348
Email: cgavriliu@deloittce.com
Website: www.deloitte.com

Ciprian Gavriliu, Deloitte Romania, is the director of the transfer pricing department. He has been working with the company since 2004. With more than 12 years of experience in Romania tax law, he has helped clients resolve many tax disputes. Ciprian dedicates his knowledge and professional skills towards providing effective transfer pricing analyses to national and international clients.

He has earned a master's degree in project management from the Academy of Economics Studies, Bucharest. He had represented major Romanian and multinational enterprises, including automotive and transportation companies, manufacturing, retail and consumers, telecommunication and media, oil and gas industry producers, real estate, energy and banking companies.

Ciprian is a frequent speaker at various seminars regarding the transfer pricing activity among students and in front of the business community leaders. Also, he is a member of the Romanian Chamber of Tax Advisors, member of the Romanian Chamber of the Chartered and Certified Accountants and member of the Romanian Chamber of Financial Auditors.


Dan Badin

Deloitte Romania


Niculae Done

KPMG






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