Romania

D&B David si Baias / PwC

Barbu Vacarescu 301-311

Bucharest

Romania

Tel: +40 21 225 3770

Email: dan.dascalu@david-baias.ro

Website: pwc.com/taxcontroversy

Dan 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), 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); grain trading companies; Asian major electronic producer; major international steel company; major German cement producer, among others.

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 Task Force delegated by Coalitia pentru Dezvoltarea Romania to discuss with the Romanian Government the project of the new Tax Procedure Code (which will enter into force in 2016).

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