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Romania

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Andreea Artenie

Deloitte Romania

Reff & Associates SCA

The law firm representing Deloitte Legal in 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 an attorney at law and heads the Reff & Associates litigation practice. She has more than 13 years of experience in administrative and tax practice, coordinating a large number of administrative litigations against national authorities and particularly tax disputes initiated against the tax authority.

Her high rate of success has made Andreea one of the renowned specialists in fiscal procedural law.

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

The team under Andreea's supervision also offers advice and representation before national courts for an important portfolio of commercial litigation and enforcement proceedings.

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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 over 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 that 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.

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Dan Dascalu

D&B David si Baias/PwC

Barbu Vacarescu 301-311

Bucharest

Romania

Tel: +40 21 225 3770

Email: dan.dascalu@david-baias.ro

Website: www.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 – and 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 (an amount of approximately €12 million ($13.5 million)), plus interest (more than €3.5 million); and one case at the European Court of Justice (C-431/12). Various litigation cases for: major Romanian leasing companies (including assistance with the European Court of Justice in case no. C-483/13, that resulted in the annulment of tax decisions of around €20 million); grain trading companies (reimbursed taxes and interest in excess of €20 million); Asian major electronic producer; major international steel company; major German cement producer, 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 Romania 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.

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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 of 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 being 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 over €2 billion ($2.2 billion).

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

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

EY


Niculae Done

KPMG

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