Firms To Watch: Tax

Dragne & Asociatii SCA fields a team of highly recommended litigators, including Ioana Oprea, who specialise in the tax arena.

Tax in Romania

Bancila, Diaconu si Asociatii SPRL

Băncilă, Diaconu și Asociații SPRL fields a ‘proactive and knowledgeable‘ team of tax specialists and is considered by one cleint to be ‘simply the best tax/litigation practice in the CEE/SEE region‘. The firm represents domestic and international clients in a wide range of direct and indirect tax disputes reaching the highest level, including handling mandates relating to tax audits, contested tax assessment decisions, and VAT refunds. Non-contentious tax advice is also a mainstay of the practice. Highly regarded practice head and litigator Emanuel Băncilă is backed by an experienced team which includes senior associate Cristiana Ionescu, who is considered an ‘unprecedented expert, very pragmatic, highly available and extremely reliable‘.

Practice head(s):

Emanuel Băncilă

Other key lawyers:

Călin Stan; Corina Nicu; Cristiana Ionescu


‘This law firm has been representing us for many years in very complex tax cases and they keep delivering an unbeatable performance. This is simply the best tax/litigation practice in the CEE/SEE region.’

‘Cristiana Ionescu – unprecedented expert, very pragmatic, highly available and extremely reliable.’

‘They understand our business and the issues that we face from a legal perspective and have handled several cases sucessfully for us. They are proactive and have a strong professional team.’

‘They are proactive and knowledgeable.’

‘Very professional collaboration.’

‘Always available to solve and support the company, very professional.’

‘The practitioners are very well trained and kind.’

‘Professional probity, good professionals, kind and you can rely on them.’

Key clients

Electrolux Romania

Johnson Controls Group

Bunge Romania

Schaeffler Romania and Schaeffler Technologies

Adient group

Nestle Romania SRL

ENKA Construction and Development

Allianz-Țiriac Asigurări

Diamond Offshore Drilling

Merck Sharp & Dohme Romania

Work highlights

  • Represented two companies from the Diamond Offshore Drilling group in their challenge of a tax audit by the Romanian authorities, resulting in the successful suspension of the tax assessment proceedings.
  • Representing Electrolux in its challenge of a tax audit.
  • Representing three companies from the Johnson Controls Group in challenges before the tax authorities against the results of audits with liabilities of approximately €23m.

Biris Goran SPARL

Biris Goran SPARL has a leading reputation for handling the full spread of contentious and non-contentious tax matters. Clients range from major financial institutions through to small and medium-sized enterprises operating across a wide range of industries, including construction, energy, pharmaceuticals and retail. The litigation side of the practice has recently been involved in several market-defining disputes, with key representations of Banca Comercială Româna and Distribuție Energie Electrică among the cases setting the agenda. Founding partner Gabriel Biris and Mihai Nușcă are two of the firm’s lead litigators. The firm also has a tax consulting arm which focuses on advisory matters, including the tax implications of M&A and business restructurings; Ruxandra Jianu is the main contact on this side.

Practice head(s):

Gabriel Biris; Ruxandra Jianu

Other key lawyers:

Mihai Nușcă

Key clients

BCR (Banca Comercială Română)

Tazz |Sameday

Distribuție Energie Electrică

eMAG (Dante International)

The Family Butchers (formerly H&E Reinert)

Hagag Development Europe

Forte Partners

Oriflame Romania

Impuls Leasing Romania

Farmacia Tei

Bebe Tei

Angelli Spumante & Aperitive

Global Vision


Titan Mar

Mall Retail Rom


Thales Romania|LeasePlan Romania

LeasePlan Service Center|One United Properties

Work highlights

  • Representing Banca Comercială Română in a tax dispute with the authorities.
  • Representing Distribuție Energie Electrică in a tax dispute.
  • Assisted Hagag Development Europe with the review of the tax and accounting implications related to the group’s real estate properties in Romania.

D&B David si Baias SCA

D&B David si Baias SCA fields a ‘consolidated team of excellent litigators’ which is able to take ‘creative and challenging approaches to difficult matters‘. The firm is extremely popular with domestic and international clients, on behalf of which it handles direct and indirect tax disputes that regularly reach courts of the highest level, including the ECJ. Practice head Dan Dascălu is singled out as ‘an outstanding lawyer, combining the lengthy experience of a well-versed litigator with extremely extensive knowledge in the field‘. Other highly recommended practitioners include Ana-Maria Iordache, Sorin David and Mihail Boian.

Practice head(s):

Sorin David; Dan Dascălu

Other key lawyers:

Ana-Maria Iordache; Mihail Boian; Anda Rojanschi


‘High level professionalism, top notch clientele, top academic acumen.’

‘Dan Dascălu is the go-to lawyer in tax litigious matters.’

‘D&B is a consolidated team of excellent litigators in taxation matters, with creative and challenging approaches to difficult matters that generated highly valuable results for us.’

‘They are flexible and seek to identify and follow our needs and expectations, while at the same time ensuring the highest technical quality of the deliverables. They are always prompt in providing feedback and solutions to urgent matters that are useful and we rely on in taxation matters.’

‘Dan Dascalu is an outstanding lawyer, combining the lengthy experience of a well-versed litigator with extremely extensive knowledge in the field, enhanced through his academic work. Dan holds more than the highest range of strengths and soft skills necessary to successfully defend a case in court and he is also a university professor, with an extensive contribution both to the practical aspects of fiscal law and fiscal proceedings and to the doctrinal aspects relating thereto. He is business-oriented and readily available with practical solutions to the most complex problems and it is always pleasant to work with him.’

‘Mihail Boian is a smart, hard-working lawyer, who is always there for us.’

‘Ana-Maria Iordache is an experienced lawyer, very passionate and knowledgeful, result-oriented and working with her is always easy and enjoyable.’

‘Dan Dascălu has always the appropriate team for the matter. He gets involved in cases, knowing them to the latest detail. He allows his team, including associates, to discuss with the client and they always have the right response.’

Key clients

Petro Ventures Europe BV – Bucharest branch

Work highlights

  • Representing Petro Ventures Europe in tax litigation which raises the issue of discrimination between national and foreign entities over the differentiated taxation of corporate income.

Nestor Nestor Diculescu Kingston Petersen

Nestor Nestor Diculescu Kingston Petersen's tax team is ‘focused on getting the best understanding of the client’s business and needs'. The firm handles a broad range of tax disputes, and also offers a strong non-contentious practice. On the advisory side, highly regarded co-heads Marius Ionescu and Alina Timofti are active, as are a number of economists and certified tax advisors; they provide regular support on corporate M&A, restructurings, finance and other transactional needs across a wide range of industries. Other key team members include Lucian Barbu, Silviu Badescu for international tax matters, and VAT head Alexandru Aparaschivei.

Practice head(s):

Alina Timofti; Marius Ionescu

Other key lawyers:

Lucian Barbu; Silviu Badescu; Alexandru Aparaschivei.


‘Focused on getting the best understanding of the client’s business and needs as a base for reliable and applicable advice and support.’

‘Client oriented.’

Reff & Associates SCA

The practitioners at Reff & Associates SCA are ‘exceptional business partners‘ with ‘skills that are very well used for any kind of tax issues‘. The firm is instructed by a notable portfolio of domestic and international clients. Advisory issues are a key area of competence for the firm, which assists with the full range of transactional and operational tax matters. Tax disputes are the domain of litigation head Mihnea Galgoţiu-Săraru, who is backed by an experienced team of senior managing associates, including Emanuel Bondalici and Bogdan Marculet. The arrival of Alex Slujitoru from Băncilă, Diaconu și Asociații SPRL in February 2023 further strengthened the contentious offering.

Practice head(s):

Mihnea Galgoțiu-Săraru

Other key lawyers:

Bogdan Marculet; Emanuel Bondalici; Alex Slujitoru


‘We have a very good collaboration. They have high professional skills that are very well used for any kind of tax issues.’

‘A young team – eager to help and very open minded.’

‘Mihnea Galgoțiu-Săraru is always involved in our strategy decisions and focused on our end goals.’

‘They have very strong technical knowledge, very good understanding of our specific industry, they are very focused on results, strictly monitoring the deadlines and being very empathetic and thinking out of the box.’

‘Exceptional business partners. Experienced, highly skilled and don’t compromise on quality while delivering with speed and flexibility. I highly appreciate their advisory proactive offering to help us be always compliant but also best practices to apply in our internal processes to prevent any future exposure.’

‘During the past six years of our collaboration with Reff & Associates we have had the chance of an excellent collaboration with Bogdan Marculet who is serving our company’s interests by demonstrating a high level of expertise and professionalism and delivering work of excellent quality. He has a good sense of the business environment, well informed and up to date with current developments, client-oriented and always willing to respond to our requirements in the best possible way by delivering exceptional results.’

Key clients

BCR Bank and BCR Banca pentru Locuințe


Enel Romania Group

Banca Transilvania

Deutsche Leasing Romania IFN

Berlin Chemie A. Menarini

Leroy Merlin

Kautex Craiova

Fepra International

Agrisol International

Agroexpert/Izamar group

Work highlights

  • Representing BCR in a major dispute against the Ministry of Development concerning a €80m public debt reduction linked to the interplay between the tax amnesty legislation and the liabilities towards non-tax authorities.
  • Successfully represented Berlin Chemie before the European Court of Justice in a pan-European issue regarding the fiscal treatment of fixed establishments.
  • Representing ENEL Group in various tax disputes challenging decisions issued by the Romanian Tax Authorities to multiple entities within the group.

Tuca Zbârcea & Asociatii

Tuca Zbârcea & Asociatii offers clients a healthy mix of support with tax litigation and advisory matters. The disputes side of the practice is led by Razvan Gheorghiu-Testa and fields a team of active litigators, including Ioana Hrisafi and Christina Vladescu; recently, this group has been involved with several high-profile administrative claims for clients operating across heavily regulated industries such as energy. The firm also has a fiscal division of tax consultants and advisers assisting with a range of corporate transactional and operational tax issues, including VAT, international tax, transfer pricing, and customs duties. This side of the firm is led by Alexandru Cristea and recently promoted partner Ramona Chițu.

Practice head(s):

Razvan Gheorghiu-Testa; Alexandru Cristea

Other key lawyers:

Ramona Chițu; Cristian Velcu; Ioana Hrisafi; Christina Vladescu

Key clients

D Craig Real Estate

CEZ Romania

Alstom Transport Romania

BCR Pensii, SAFPP – part of ERSTE Group in Romania

Caucho Metal Products

Vitaro Energy

Gewiss Romania

Total Romania/ TotalEnergies


Work highlights

  • Advising CEZ Group on tax issues in relation to its ongoing operations on the Romanian energy market, as well as with respect to newly introduced compliance obligations in Romania, including the e-invoicing system.
  • Providing transfer pricing-related advice to Orkla Foods Romania, part of the Norwegian Orkla Group.
  • Providing tax consultancy services to Total in relation to its compliance with the newly introduced Standard Audit File for tax reporting.


The tax team at CMS attracts high praise for its ‘excellent technical skills’; the practice, which works closely with members in the firm’s wider international network, offers strong tax planning and advisory services to its domestic and multinational clients on a broad spread of strategic issues, including M&A, company reorganisations and transfer pricing. Roxana Popel heads the team, which also includes Andrei Tercu, a tax specialist with over 15 years’ experience. The tax team also regularly works closely with the firm’s litigators on high-profile contentious issues.

Practice head(s):

Roxana Popel

Other key lawyers:

Andrei Tercu


‘High aptitude, proactive and very efficient.’

‘Excellent technical skills, great client management, very good communication, pro-activeness and continuous support.’

‘Roxana Popel has a large amount of experience in Romanian and international taxation and I appreciate her business development skills.’

‘Andrei Tercu is a very good tax professional, with a large area of expertise, client-oriented and open-minded. It is always a pleasure to work with this team.’

Key clients

AFI Holdco SRL (part of AFI group)

Universe Software

Libra Internet Bank

ZTE Romania

Honor Technologies

Work highlights

  • Advising real estate investor AFI Europe on tax issues relating to intra-group mergers.
  • Advising Universe Software on the tax aspects of its acquisition of Appointfix, a software management application.
  • Advised Libra Internet Bank on the tax aspects of a €40m bond issue.

DLA Piper Dinu SCA

DLA Piper Dinu SCA's team is commended for showing a ‘deeper knowledge of the issues‘; key areas of expertise include strategic direct and indirect tax advice, with the firm’s international network making it a good choice for cross-border issues, including advice to clients operating across several heavily regulated sectors, including pharmaceuticals, energy, and food and beverages. Practice head Tudor Nedelea and tax director Lidia Duțu-Cârstea are praised for being ‘exceptionally quick at understanding the issue and proposing a solution‘.

Practice head(s):

Tudor Nedelea

Other key lawyers:

Lidia Duțu-Cârstea


‘A strong tax team, efficient and knowledgeable in their subject matter area.’

‘Tudor Nedelea is very well positioned to provide tax advice, and has good knowledge of local laws and processes.’

‘Collaboration, flexibility, proactive solutions, engagement with the client.’

Key clients

Top Diagnostics

Personal Genetics


Philip Morris Trading



Euroenergy Investments

Work highlights

  • Advising Top Diagnostics on its Romanian tax issues.
  • Advising renewables company OX2 on its Romanian tax matters.
  • Advising Philip Morris Trading on a wide range of  tax issues, including digitalisation projects initiated by the tax authorities.

Musat & Asociatii

Musat & Asociatii fields an experienced tax practice built around a core of practitioners who 'explore all possible scenarios and prepare solutions for all possible outcomes'. Domestic and international clients instruct the firm on a raft of contentious and non-contentious issues, including personal tax, VAT and transfer pricing, as well as support with M&A, company reorganisations and infrastructure projects. Litigator Angela Porumb oversees the disputes side, which handles civil and administrative claims at all levels. Razvan Graure leads on the advisory front. Alina Man is singled out at managing associate level.

Practice head(s):

Razvan Graure; Angela Porumb

Other key lawyers:

Alina Man


‘The team’s strength are their competence and professionalism when advising clients.’

‘The lawyers we worked with were very well prepared, they explore all possible scenarios and prepare solutions for all possible outcomes.’

‘The law firm was as always very helpful in all the issues we asked them for advice. In the meetings we had the possibility to have different experts from different areas made the discussions more fruitful and allowed us to have an overview of possible impacts in the various areas.’

‘Alina Man always had a very concise and strong attitude towards concrete problems, for example when we requested an opinion for a grey situation, despite making it clear that there were associated risks, she was able to propose diversified legal solutions that met our expectations.’

Key clients


Ferring Pharmaceuticals


Kaufland Romania

Future Healthcare


Agentia Servicii Professional

Sermedic (part of Servier Group)

Rhenus Logistics

Gilead Sciences Europe





Work highlights

  • Advising Amazon on extending and restructuring its local presence in Romania, including assisting with tax incentives for local employees and a demerger between local subsidiaries.
  • Advising Abbvie, a major biopharmaceutical group, on the local tax aspects connected to a company spin-off.
  • Assisting Kaufland Romania, a major retail company in Romania, on a tax auditing process with respect to corporate income tax and VAT.

Popescu & Asociatii

Popescu & Asociatii provides ‘first-class advice‘ in the tax space. The firm’s key practitioners have developed an excellent reputation for tax litigation, regularly supporting clients with civil and administrative claims, as well as associated white-collar crime proceedings. Founding partner Octavian Popescu is ‘the name to choose in Romania when you have difficult cases to handle‘; his team includes several highly experienced litigators, with Dana Bivol, Iuliana Bidalache and Constantin Branzan among those singled out for praise. June 2022 saw the high-profile recruitment of Gheorghe Buta, formerly of Musat & Asociatii, and added even greater weight to the contentious offering.

Practice head(s):

Octavian Popescu; Dana Bivol; Iuliana Bidalache

Other key lawyers:

Constantin Branzan; Gheorghe Buta


‘We are talking about an excellently cooperating, broad-minded, highly professionally trained team, who are able to offer a personalised solution that covers all relevant details and is very carefully developed. I am extremely pleased with their work and it is a real pleasure to have discussions with them about hot topics in this field.’

‘Popescu & Asociatii stands out because of its dedication and determination to protect the client’s interest. The lawyers are always available for us and provide first-class advice combined with solid expertise in tax, insolvency, litigation and white-collar crime. The team is very thorough and focused and the way it handles cases is quite impressive: I really appreciate it for its great service in terms of in-depth knowledge and great analytical capacity.’

‘Octavian Popescu is the name to choose in Romania when you have difficult cases to handle. He is the strongest and most regarded litigator in Romania. Great with the details, exceptional in court strategies, committed to be successful in every case that I entrusted him. When you work with Octavian, you know that everything will be just as planned: he has this great capacity to handle complex and sensitive legal matters that I never found in any other lawyers – he finds the best ways to solve your problems, even in a short time frame.’

‘Iuliana Bidalache is a very technical lawyer. She is very analytical and always strives to find the best legal solution, based on research and in-depth analysis. She does an excellent job.’

‘Dana Bivol has excellent skills – particularly impressive is the friendly, pleasantly calm approach to legal issues. I really appreciate her for her business acumen, effectiveness and client-mindedness. I would definitely keep her close to our business because she is the legal advisor you need for long term collaboration.’

‘Although the team has the capacity to assist and also to represent clients in any type of tax projects and has an excellent track record in this respect, their uniqueness is given by the fact that they also pursue administrative reviews for their clients, thus saving duties, fees and taxes without resorting to litigation.’

‘The lawyers I have worked with stand out by providing a first-rate service combined with solid technical knowledge and fluid communication. They are always available and find solutions to problems immediately.’

‘Iuliana Bidalache’s experience regarding income tax and VAT clearly shapes a safety net for any company which needs assistance and representation in this continuously changing area. Constantin Branzan and Dana Bivol complete the team at the highest standards.’

Key clients

European Drinks Food Group

Electrica Furnizare


Mytilineos Holding

Mega Image

Teamnet International


Eco Sud

Bucharest Chamber of Commerce and Industry

Romanian State

Generali Safpp

Kaufland Romania

Force 1 – Divizia De Securitate


Work highlights

  • Representing European Drinks Food Group in a €25m fiscal litigation concerning additional profit tax and VAT.
  • Representing Mytilineos Holding in a judicial challenge against additional payment obligations following the reclassification of inter-group operations.
  • Representing Electrica Furnizare  in a tax dispute with the authorities.

Artenie Secrieru & Partners

Tax boutique Artenie Secrieru & Partners 'understands that innovation is key'. Lead partners Andreea Artenie and Cristi Secrieru are ‘experienced lawyers with more than a solid background'. The firm’s work encompasses advisory matters as well as litigation, with both heads regularly involved in administrative disputes, as well as internal compliance audits and advice on transactional matters. They are backed by a team of ‘young talented‘ practitioners, including managing associate Adelina Raportaru.

Practice head(s):

Andreea Artenie; Cristi Secrieru

Other key lawyers:

Adelina Raportaru


‘Andreea Artenie and Cristi Secrieru provide a great client experience as they are professional but familiar and respond just in time.’

‘The team understands that innovation is key to survive. They are focusing on clients’ needs and provide an end-to end client-centred experience.’

‘The practitioners are interacting effectively with us. They are regularly inform us about changes in the legislation, they are suggesting also measures and how to implement these in our organisation.’

Key clients

EDP Renewables

EON Group

XPO Transport Solutions Romania

ADM Romania Trading

Idea Leasing

RAGT Group

Echo Investment Group

CHROMA Holdings

Grampet Group

Rolling Stock Company


ILF Consulting – Tecon Engineering

Oranjegroep Services

Rodbun Group

Toneli Holding

Rembrandt Group

Best Flowpacks

Dissegna Logistics

Work highlights

  • Successfully represented RAGT Group, a company operating in the agriculture and FMGC industry, in obtaining a decision on the taxation of income obtained in Romania in the form of royalties paid for exclusive distribution rights.
  • Represented XPO Transport Solutions Romania, a global transport and logistics provider, in four tax audits and related tax challenges before the courts.
  • Successfully represented the Romanian subsidiaries of the EDP Renewables group in challenging the Romanian tax authorities over building tax levies applied to renewable building projects.

Bohalteanu şi Asociaţii

Client focus and innovative solutions are all key factors ‘ in Bohalteanu şi Asociaţii‘s tax advice, with clients appreciating the ‘very dedicated and involved team‘. The firm has a strong grounding in regulated industries such as energy, where it represents several high-profile operators, and also assists international companies active in the technology, manufacturing and automotive sectors. Founding partner Ionut Bohalteanu has particularly strong credentials for transfer pricing, VAT and double taxation issues.

Practice head(s):

Ionut Bohalteanu


‘The firm has been providing legal assistance to our company since 2020 on various tax matters. Client focus and innovative solutions are all key factors in their work. A very dedicated and involved team, competitive and even surpassing other larger firms we collaborated with.’

‘Ionut Bohalteanu has assisted us regarding sensitive tax matters and provided us with reliable advice and input in a highly professional and dedicated manner.’

Key clients

Premier Energy

Work highlights

  • Assisted Premier Energy, a gas supplier and distributor in Romania, with the tax aspects of its acquisition of a 51% stake in the energy supplier and trader, Alive Capital, as well as its acquisition of a renewable wind project.

bpv Grigorescu Stefanica

bpv Grigorescu Stefanica handles a mix of contentious and non-contentious tax mandates on behalf of its domestic and international clients, many of whom operate in the technology and IT sectors. The firm regularly represents clients before the courts and has achieved notable recent successes in challenging tax decisions. Advice to growth companies and start-ups, particularly on the tax implications of employee benefit schemes, dovetails with the employment expertise of founding partner Anca Grigorescu.

Practice head(s):

Anca Grigorescu


‘Professionals who not only give you the right answers but also explain and present facts, which gives you the confidence to move forward.’

‘It is always a pleasure to work with bpv due to their responsiveness and good communication. The team provided legal advice tailored to the specifics of the particular client and they explained proposed solutions so it was perfectly understandable, even though the case was very complex.’

‘Anca Grigorescu has extensive knowledge in taxes and experience that she could perfectly use in our project. I also appreciated her quick response and valuable comments.’

Key clients

voestalpine Automotive Components ARAD

Infineon Technologies Romania & CO

Humangest Group


KlingSpor Romania

McDermott Italy (final client: Campari)

Better Qa

SELGROS Cash&Carry

McDermott (final client: Barilla)

Work highlights

  • Represented voestalpine Automotive Components in front of the Romanian High Court of Cassation and Justice in relation to the annulment of a tax decision.
  • Advising Supernova Austria, an Austrian real estate group with a focus on retail properties in Central and Eastern European countries, on the tax aspects of its lease agreements and expansion plans for a shopping centre.
  • Representing Humangest Group, a major Romanian temporary work agency and member of the SGB Group Holding, in its challenge of a tax notice of assessment as well as a related mediation procedure between Romania and Italy.

Buzescu Ca

Buzescu Ca has extensive experience handling a wide range of contentious and non-contentious tax matters on behalf of clients in the IT, manufacturing and energy sectors. Direct and indirect tax advice features prominently in the firm’s workload, including regular advice to international clients on cross-border matters. The firm also offers support with employment taxation, VAT and related corporate transactional issues. Adrian Tomescu spearheads the practice, with managing partner Peter Buzescu also heavily involved.

Practice head(s):

Adrian Tomescu

Other key lawyers:

Peter Buzescu

Key clients

Rieker Romania

Bright Machines

World Fuel Services

Viavi Solutions


Mana Hours

Production Solutions International


Viking International

Richard Franassovici


Work highlights

  • Represented Rieker in a case against the Romanian tax authorities relating to transfer pricing issues.
  • Advised Bright Machines on granting equity awards to employees, and taxation issues related to stock options.
  • Advised World Fuel Services on requirements for a license for fuel supply in Romania and related tax and regulatory matters.

KPMG Legal - Toncescu & Partners SPRL

KPMG Legal - Toncescu & Partners SPRL has made strong inroads into the market for tax disputes, with practice head Vlad Peligrad bringing a wide range of litigation expertise to the table. Peligrad is backed by a team of highly experienced managing associates including Oana Caloian, a litigator with over 14 years’ experience, and Călin Dragoman. Recently, the firm has handled a broad range of direct and indirect tax claims, including those relating to VAT, transfer pricing and corporate income tax.

Practice head(s):

Vlad Peligrad

Other key lawyers:

Oana Caloian; Călin Dragoman

Key clients

Cerealcom Dolj

Bardeau Holding Romania

Kathrin Romania

Cooper Standard Romania

ED&F Man Sugar Limited

ZES Zollner Electronic

Roquet Eastern Europe

Valeo Lightning Injection

Azcale Construcţie

Voestalpine Giesserei Linz

General Mobilier Store

Rockwool Romania



Work highlights

  • Representing Valeo Lighting Injection in a tax dispute before the Bucharest Court of Appeal.
  • Representing Fabory in a tax dispute and appeal involving a breach of EU law by the High Court of Cassation and Justice.
  • Representing Volkswagen in a VAT dispute.

Laurentiu, Laurentiu & Asociatii

Laurentiu, Laurentiu & Asociatii is an ‘excellent‘ Cluj-based firm with a broad offering which includes direct and indirect tax advice. Clients include major international companies, real estate investors and, given the firm’s location, an array of technology start-ups and growth companies. Practitioners are ‘very capable, well informed and always on the top of the subject‘, and have notable strengths in employee benefit schemes affecting the IT sector. Key contacts include Alin-Mihai Laurentiu, who has an ‘exceptional mindset to understand business needs‘, and Achim-Sorin Razoare, who is 'pragmatic in the best sense of the word'.

Practice head(s):

Alin-Mihai Laurentiu

Other key lawyers:

Achim-Sorin Razoare


I would say that Alin-Mihai Laurentiu is extremely insightful and innovative, a visionary, who always comes up with solutions or new approaches and manages to defeat the most fierce opponent, by often bringing him unexpectedly on his side.’

‘Achim-Sorin Razoare is highly trained, specialised in tax law, with an analysis capacity connected to other legal areas, anchored in the business reality, meticulous and organised, a man you can count on.’

‘The overall level of service is, based on my experience with Laurentiu, Laurentiu & Associatii, excellent. Although it is difficult to sum up 9 years of intense collaboration in just a few sentences, I can say that what I appreciate the most is the prompt response to all our requests, the business-oriented yet risk-aware approach, the creative thinking, the attention to details, the international mindset, everything sustained by in-depth legal knowledge. I highly recommend Laurentiu, Laurentiu & Associatii as a professional team of smart, intuitive, creative and reliable lawyers.’

Key clients


Telenav Software

Grab Chronos

Nemetos Consulting

Italian Cable Company


Amera Tower

Arex FM


Tora Trading Services

SPV Investment

Soimeni Parc

Fundatia Traditio Transylvanica

CBS Design

Premierdenta Med

Amera Grup

Robin Good

Work highlights

  • Advised Telenav Software, the Romanian subsidiary of Telenav, on the implementation of a new stock option plan for its employees.
  • Advising Amera Grup on the fiscal implications of the sale of its 90% stake in Amera Tower, a company which owns an office building in Cluj-Napoca, to the Czech investment group Premiot.
  • Advised Tora Trading Services, the Romanian subsidiary of TORA, a provider of trading technology, on ways to benefit from some newly introduced fiscal incentives.

MPR Partners

MPR Partners provides expert assistance with the gamut of tax advisory issues, ranging from audits and due diligence to general fiscal consulting. Recently, this has included advice on direct and indirect tax issues, including support on cross-border transfers and M&A deals. Felix Tapai heads up the practice. Founding partner Gelu Maravela is ‘an excellent strategist’ who also advises on corporate tax issues.

Practice head(s):

Felix Tapai

Other key lawyers:

Gelu Maravela


‘MPR Partners has not only a very strong team of tax lawyers but an affiliated tax advisory house too. They provide complex assistance on a number of matters, including tax consultancy services  such as tax audits and tax due diligence, as well as general fiscal consulting. We are very happy with the services provided and with the entire team.’

‘Gelu Maravela and Felix Tapai are our main contacts for this particular practice area. Gelu is highly skilled with regard to all legal provisions as well as current sector-related debates and he is an excellent strategist, always one step ahead of any potential change. Felix is a very professional and skilled tax consultant who is able to provide advice on any fiscal and tax matter. He is very focused and he never missed a detail in his comprehensive tax audits. We highly recommend them both.’

Key clients


Air France

Alpha Parking (Interparking)

Enpower Energy

Mambu Tech

Astra Holdings

Universal Music

Mercedes-Benz Financial Services


Societatea de transport București

Work highlights

  • Advising KLM and Air France on various tax matters, including the options available to transfer the companies’ accounting and fiscal archives to a location outside of Romania.
  • Advising Interparking, a major European car park developer and operator, on a range of Romanian tax-related matters.
  • Advising Astra Holdings on its acquisition of securities and real estate assets from Jolidon, a Romanian textile producer undergoing insolvency proceedings.


Noerr fields an expanding tax team which has 'strong knowledge of business needs and the impact of changes in legislation'. Practice head Theodor Artenie is building a strong market reputation, regularly assisting with VAT, transfer pricing and broader tax structuring and related corporate issues. Training and compliance support is also offered, including tax reviews and tax audit simulations. Iulian Sorescu is also active on the advisory side. On the contentious side, the firm handles disputes and complex tax audits.

Practice head(s):

Iulian Sorescu; Theodor Artenie


‘The quality of the work stands out amongst all other firms. Advice is thorough and reactions are prompt.’

‘Individuals know which questions to ask; this is very helpful when you are not sure what information is relevant.’

‘A real team, with strong knowledge of the industry and the client’s business; strong knowledge of all changes in legislation and impact on the client’s business; prompt answers to questions/problems; proactive team; reasonable fees invoiced.’

‘Professional skills; prompt and clear answers; strong knowledge of business needs and the impact of changes in legislation; clear solutions offered.’

Key clients

Stada Group

Access Workspace Romania

Riso Scotti Danubio

DS Smith Recycling Deutschland

AMF Bruns Romania

USP Romania

Accord Healthcare

Odlo International


Work highlights

  • Advising Stada M&D/Hemofarm/Walmark on all tax areas, including issues linked to the state aid-funded investment in Turda.
  • Advising Access Workspace Romania on all tax areas, including the implementation of a complex stock option plan for some of its Romanian employees.
  • Advising Riso Scotti Danubio on managing its relationship with the Romanian tax authorities during various tax audits linked to a considerable backlog of taxes.

Popovici Nitu Stoica & Asociatii

Popovici Nitu Stoica & Asociatii has an active tax advisory service which provides regular support to the firm’s leading transactional department. This includes advice to domestic and international clients on standalone projects, such as M&A and group restructurings, as well as assistance with broader day-to-day commercial and operational issues. The team also works closely with the firm’s litigators on direct and indirect tax disputes when required. Certified tax consultant Raluca Rusu leads the advisory team. Alexandru Ambrozie also has experience in this area.

Practice head(s):

Raluca Rusu; Alexandru Ambrozie

Key clients




Impuls Leasing (financial leasing company owned by Raiffeisen Bank)


GLL Real-Estate

Knight Frank

ERES & Mercury Development

Simona Halep

Work highlights

  • Advised Paval Holding, the holding company of Dedeman, on the tax aspects of the €50m purchase of the Dacia One office building project developed by Atenor Group.
  • Advised the Swedish group Enea on the sale of Enea Services Romania to AROBS Transilvania Software.
  • Assisted Ameropa, a major Swiss grain and fertiliser trader, on structuring the acquisition of an additional 30% share stake in the agribusiness companies Promat Comimpex and Agroind Cauaceu.

Schoenherr si Asociatii SCA

Schoenherr si Asociatii SCA's specialist advisory service, led by the highly experienced Adriana Stoian, has a strong track record for the full range of non-contentious matters, and works closely with the wider corporate team on related transactional matters. Clients also receive strong support on investigations and audits by the authorities.

Practice head(s):

Adriana Stoian


‘A real team, with strong knowledge of the industry. Strong knowledge of all changes in legislation and impact on business issues, with prompt answers to issues.’

‘Proactive team.’

‘Professional skills, prompt and clear answers. Strong knowledge of the business and impact of changes in legislation. Clear solutions offered.’