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Emanuel Bancila


Partner, Tax Policy and Controversy Leader, Romania

Radu si Asociatii SPRL I EY Law


Office: +40 21 402 4100

Mobile: +40 731 795 265

Languages: English, Romanian

Bar admissions: 2008


Emanuel has more than 20 years of experience in tax disputes.

Emanuel represented taxpayers in challenging more than one thousands tax assessment decisions. The aggregate value of the tax receivables in dispute managed by Emanuel in 2017 exceeds €3 billion.

He has assisted several taxpayers on requests for a preliminary rulings of European Court of Justice due to infringement of EU legislation, the last favorable one being C-441/16.

Emanuel also has assisted several clients in the EU Arbitration Convention proceedings aimed at eliminating the double-taxation.

Bloomberg Transfer Pricing Report of July 2016 was dedicated to the first landmark ruling obtained by Emanuel in a transfer pricing dispute.

In 2016 and 2018 Emanuel's practice had been shortlisted for the Tax Innovator Firm of the Year and Tax Policy Firm of the Year by the International Tax Review but more importantly, in 2017 it was ranked as finalist by the same publication for the European Tax Disputes Firm of the Year, alongside magic circle law firms.

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

Emanuel 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.

Practice areas

Audit defence, Dispute resolution, Pre-litigation, Litigation, Arbitration, Commercial, Administrative, and Public Procurement – Dispute Resolution

Sector specialisations

Accounting, Automotive, Banking, Consumer goods and services, Energy

Association memberships

Bar Association

Academic qualifications

Bachelor's degree in Law (1997), Master's degree in European Law (1999) – Bucharest University


Dan Dascalu



D&B David si Baias/PwC Romania


+44 (0) 21 225 3770

Languages: Romanian, English, French

Bar admissions: Dan has been a member of the Bucharest Bar since 1997.


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 courts in the field of tax law, competition law, commercial law, labour law and civil law.

Recent matter highlights

  • Steaua Romana (Romanian refinery)- recovering of VAT unlawfully denied for reimbursement plus related interest and the case C-431/12, at European Court of Justice, which led to the modification of Romanian legislation.

  • Two companies in front of the Romanian courts, convincing the national courts to refer preliminary questions to the European Court of Justice (ECJ). At this moment Dan assists both clients in front of the ECJ (C-68/18 and C-291/18, recently).

Practice areas

Litigation, Tax/Administrative disputes/ Commercial, Civil and employment law

Sector specialisations

Agriculture, Automotive, Banking, Energy, Financial services, Healthcare, Media, Oil and gas, Pharma and life sciences

Association memberships

Member of the Bucharest Bar Association.

Acting on behalf of D&B David si Baias and PwC in Romanian American Chamber of Commerce and Foreign Investors Council in sustaining legislative changes in taxation, employment and commercial law.

Academic qualifications

Dan graduated in law from the Bucharest University in 1997. He 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).


Andreea Artenie


Dan Badin


Emanuel Băncilă


Vlad-Constantin Boeriu


Dan Dascălu


Niculae Done


Ciprian Gavriliu


Cezar Gusu

CG Partners

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