Tax lawyers and tax litigation in Romania
Advice and representation in dealings with the tax authorities, from tax audits to the High Court of Cassation and Justice and the Constitutional Court
For companies challenging additional tax assessments, refused refunds or enforcement measures, and for those that want to avoid these situations
Adesman & Asociații assists companies in their dealings with ANAF (the Romanian tax authority), local tax authorities and other control bodies at every stage: the tax audit, the administrative appeal, litigation before the administrative and tax courts, and enforcement.
Much of the team's experience comes from tax disputes worth tens of millions of euros, particularly in the energy sector. In some of these cases, the team's arguments were upheld by the courts and the Constitutional Court and contributed to changes in tax and energy legislation.
For tax calculations and tax planning, we work with tax advisory firms, so the client receives both the legal and the accounting analysis in a single file.
Our areas of legal assistance
Tax audits and administrative appeals
We assist companies during tax audits: preparing documents, responding to the draft audit report and the closing discussion with the auditors.
Once the tax assessment has been issued, we draft the administrative appeal and argue it before the competent body. The arguments made at this stage also matter for any litigation that follows.
Tax litigation in court
We represent clients before the administrative and tax courts in actions to annul tax assessments and other tax administrative acts concerning corporate income tax, VAT, the deductibility of expenses (including intra-group services), contributions and additional tax liabilities.
By applying for a stay of enforcement of the contested act until the case is decided, we can spare the company from paying amounts that may later be annulled.
VAT refunds
We assist companies when the tax authority refuses a VAT refund in whole or in part, or unjustifiably delays deciding on the claim. We challenge refusal decisions and, where appropriate, bring court actions against the unjustified failure to decide on a claim.
Local taxes and the taxation of industrial infrastructure
Local authorities levy taxes and charges that can weigh heavily on industrial and energy projects, such as building tax applied to special structures or fees for the placement of networks.
Our team has represented energy producers in dozens of disputes over whether wind turbine towers qualify as buildings and how they are taxed, with amounts in dispute exceeding EUR 38 million and EUR 40 million respectively.
Energy sector taxation
The energy sector has its own tax obligations, often changed by emergency ordinance. We have represented renewable energy producers in the litigation over the Energy Transition Fund Contribution, including the proceedings that led to Romanian Constitutional Court Decision No. 640/2024.
See also our page on Energy Law.
Tax enforcement and precautionary measures
When the tax authority starts enforcement or imposes precautionary measures (asset freezes), we represent clients in enforcement challenges and in litigation over the lawfulness of these measures.
We also assess whether the enforceable title can be suspended, so that the company can continue operating while the underlying dispute is pending.
Romanian Court of Auditors audits
We represent private companies in litigation to annul acts of the Romanian Court of Auditors requiring them to repay sums of money.
Relevant tax experience
The mandates below reflect both the work of Adesman & Asociații and the prior professional experience of team members.
Energy sector taxation
- Energy Transition Fund Contribution. Legal advice and representation for several renewable electricity producers in litigation over this contribution, including the constitutional proceedings that ended with Romanian Constitutional Court (CCR) Decision No. 640/2024, which declared certain provisions on the contribution unconstitutional.
- Recovery of amounts paid. Representation of renewable energy producers in administrative and tax litigation over claims of approximately RON 20 million in additional tax and Energy Transition Fund Contribution, and in challenges to tax administrative measures causing losses of over RON 50 million.
- Challenges to tax enforcement. Representation of several renewable energy producers in challenges to enforcement acts issued by the Bucharest Regional Directorate General of Public Finance to recover amounts set by tax assessments.
Local taxes
- Wind turbine towers, over EUR 38 million. Legal advice and representation for the Romanian subsidiary of one of the world's largest energy suppliers in a series of disputes over building tax applied to wind turbine support towers.
- Over 40 cases, over EUR 40 million. Representation of a group of energy companies in over 40 tax disputes seeking the annulment of a decision of the Central Tax Commission that classified wind turbine towers as buildings, and of the subsequent acts issued by local authorities.
Corporate income tax, VAT and other liabilities
- Intra-group services. Legal advice and representation for a company belonging to Romania's leading dairy producer in a dispute over additional tax assessed after the tax authority refused to recognise the deductibility of intra-group services.
- Corporate income tax and VAT. Representation of a private company in litigation seeking the suspension and annulment of ANAF acts that assessed significant corporate income tax and VAT liabilities.
- Court of Auditors. Representation of a private company in litigation seeking the annulment of acts of the Romanian Court of Auditors ordering the recovery of significant sums.
Legal insights on taxation
We publish analysis of court decisions and legislative changes affecting companies' tax obligations in Romania.
Adesman & Asociații | Historic ruling before the Constitutional Court
Adesman & Asociații is changing the game in favour of the private energy sector
Frequently asked questions about tax law in Romania
Our Approach
A tax dispute is often won with arguments made during the audit. We therefore prefer to get involved as early as possible and build from that point the position we will argue in court.
Where a point of interpretation affects an entire sector, we also consider a plea of unconstitutionality or a preliminary reference to the Court of Justice of the European Union.
The information provided is of a general nature and does not constitute legal advice tailored to individual circumstances. The engagements and outcomes mentioned reflect the specific circumstances of the respective cases and do not constitute a guarantee as to the outcome of other disputes.