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D&B David si Baias SCA

Work +40 21 225 3770
Alicante, Almaty, Baku, Bangkok, Barcelona, Beijing and 79 more
D&B David si Baias SCA, Dan Dascălu, Bucharest, ROMANIA

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Dan Dascălu

Work 0040 21 225 3770
PricewaterhouseCoopers LLP

Work Department

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


Dan Dascălu holds a Bachelor’s Degree in Law from the University of Bucharest, having postgraduate legal qualifications obtained in the Netherlands (The Hague) and in Romania. Dan was also awarded a PhD in Law (Law School, Bucharest University) with a thesis graded summa cum laudae. He has been a member of the Bucharest Bar since 1997.

Dan Dascălu heads the litigation team of D&B David și Baias, having particular expertise in tax law, administrative law and labour law, and being constantly acknowledged in various sections of international profile publications. Dan is also CEE Leader of thr PwC Tax Controversy and Dispute Resolution Network.

His litigation practice includes legal assistance before administrative authorities, and representation before courts and arbitral tribunals in areas such as tax law, competition law, civil law, labour law. Dan has also assisted clients with infringement proceedings before the European Commission, and in two proceedings regarding questions raised by national courts before the Court of Justice of the European Union for a preliminary ruling, namely the Rafinăria Steaua Română Case (C-424/2012) and the BCR Leasing Case (C-438/12). 

Dan was involved, on behalf of the American Chamber of Commerce, in the consultations organized by the Romanian Government with the business communities on the adoption of the Tax procedure code in 2003, being active over time as Coordinator of the Tax working group involved, on behalf of various business organizations (the Coalition for the Development of Romania, the American Chamber of Commerce, etc.), in the consultations held for major amendments of the law, including in the adoption of the New tax procedure in 2015, and, in further amendments made thereto. 

As from 2012 and 2013, Dan Dascălu has been teaching “Tax procedure and tax disputes” within the Postgraduate tax courses of the Law School, Bucharest University, and of the Faculty of Finance, Insurance, Banking and Stock Exchange, Bucharest University of Economic Studies. During 1997-2006, Dan Dascălu was an assistant professor of administrative law, civil judicial procedure and commercial law.

Dan has also published several books as author (“Tax disputes treaty” and “Extraterritorial recovery of tax receivables”) or co-author (“Theoretical and practical explanations of the Tax Procedure Code”), and several articles in various law journals.

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 Romaniei 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 to this Code.


2006 - Present – D&B David si Baias SCA – Partner

July 2002 - January 2006 – D&B David si Baias SCA – Associate Lawyer and Senior Lawyer

February 2001- July 2002– Member of the Legal Group of PricewaterhouseCoopers- Lawyer

January 1999 - February 2001– Deloitte & Touche- Lawyer

June 1997 - January 1999– Law Office of “Eugen Plesca”- Trainee Lawyer


Romanian, English, French


Member of the Romanian Bar Association (attorney-at-law in Bucharest Bar)

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


PhD in law at the Bucharest University, 2013

Post Graduate Diploma, at “The Hague Academy”, July 1999

Post Graduate Diploma, Asser College Europe, July 1998

Law Graduate, Bucharest University, 1997

M.Sc. Science of Materials Engineering, Bucharest Polytechnics Institute, 1995

B.Sc. Science of Materials Engineering, Bucharest Polytechnics Institute, 1994


Dispute resolution

Within: Dispute resolution

D&B David si Baias SCA's team 'provides perfect guidance' and 'handles its part perfectly', particularly excelling in administrative and tax law litigation. Acting for Grup Servicii Petroliere, practice head Dan Dascălu successfully obtained the suspension of a €30m tax assessment decision in the Supreme Court of Justice.

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Within: Tax

D&B David si Baias SCA represented Grup Servicii Petroliere in the Supreme Court of Justice, successfully obtaining the suspension of a tax assessment decision totalling €30m. The team also assisted Yazaki Europe with the annulment of several tax decisions that rejected the client’s right to interest under late reimbursements of VAT. Dan Dascălu and Anda Rojanschi head the practice and specialise in tax-related litigation and M&A work, respectively. Areas of expertise include VAT, profit tax, transfer pricing, social contributions, excise duty and environmental tax issues. Ana-Maria Iordache is also singled out.

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