Biris Goran SPARL > Bucharest, Romania > Firm Profile

Biris Goran SPARL

Romania > Tax Tier 1

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.

Romania > EU and competition Tier 2

Biris Goran SPARL has a strong track record for cartel cases and related investigations, and has recently achieved successful outcomes in these areas for clients operating in the financial services, agribusiness and pharmaceuticals sectors. Merger clearance work and day-to-day compliance and training are also key areas of expertise. Practice head Gelu Goran is commended for his ‘good contact with the Romanian competition regulator‘. Senior associate Răzvan Bardicea is also singled out for praise by clients.

Practice head(s):

Gelu Goran

Other key lawyers:

Răzvan Bardicea


‘Gelu Goran works well with international clients, having had international experience himself. He cuts to to the chase and has a good feel for client sensitivities. He has good contact with the Romanian competition regulator.’

‘The offer business-oriented advice and they always come with practical solutions. They are a very reliable partner, they are always reacting in a timely manner and they have a deep understanding of the client’s needs, which, together with their strong legal knowledge, leads to the most suitable solutions.’

‘The individuals have very strong and sound understanding of the law and, at the same time, are creative and provide practical legal solutions, while remaining in the legal framework. They are very collaborative and prompt in reaction.’

‘We would like to mention Gelu Goran and Răzvan Bardicea, who have both provided legal advice with a very deep understanding of the company’s business model and policies and worked as real business partners.’

‘Deep analysis combined with a very pro-business approach, good understanding of business needs.’

‘Gelu Goran and Răzvan Bardicea, both offering a very good analysis, flexible and trustworthy, prompt reaction.’

‘Overall the expertise of the team exceeded expectations. The reaction time and the delivery speed of the team was also impressive when a short deadline was crucial.’

‘Gelu Goran is taking active part in the discussions, delivery and project management which is a trust factor in most cases.’

Key clients

First Brands Group



Max Bau


Aon UK Limited


Procter & Gamble




Work highlights

  • Representing UniCredit in an industry-wide information exchange investigation and subsequent litigation.
  • Representing Aon UK and its Romanian insurance brokerage affiliate, Aon Romania, in a Competition Council investigation into the aviation insurance market for alleged bid-rigging and price fixing.
  • Advising Procter & Gamble on compliance related to its dominant and non-dominant products.

Romania > Real estate and construction Tier 2

Biris Goran SPARL fields a ‘young and dynamic team‘ in which each practitioner 'has great knowledge of the field'. The firm advises on acquisitions, sales and development projects across all asset classes, including office buildings, residential, retail, industrial and logistics spaces, and agribusiness. Daniela Lazea jointly leads the team with Sorin Aungurenci; the latter is ‘very efficient, smart and applies perfectly his knowledge on specific, even technical issues in contracts‘. Mariana Signeanu is the key name for real estate financing issues.

Practice head(s):

Daniela Lazea; Sorin Aungurenci

Other key lawyers:

Mariana Signeanu


‘Boris Goran has left me with a great impression of professionalism and promptness, they have a young and dynamic team, very motivated, driven, well-prepared and highly intelligent, solution-oriented.’

‘Each team member we have worked with has great knowledge of the field and had been able to work independently with the client.’

‘ Sorin Aungurenci – for his real estate and construction knowledge. He is very efficient, smart and applies perfectly his knowledge on specific, even technical issues in contracts. Great help in complex negotiations, for his calm and smart approach. Good communication skills to be able to understand what are the client’s targets. Working to find a way to accomodate these intentions in the legal documents. He has proven clear judgement, balance and remarkable power of synthesis.’

Key clients

Hagag Development Europe

CTP Invest

Adam America

Rossmann Groupe

SES Holding – Maria Group

River Development

Tubinox SA

Gran Via

Work highlights

  • Assisting Hagag Development Europe with seven acquisition and development projects in Bucharest.
  • Assisted CTP with the acquisition of seven target companies for operating logistics parks.
  • Assisted Adam America with the sale of Construdava Office Building, a 13,000 square metre office building located on the Pipera-Tunari road in Voluntari, Ilfov County.

Romania > Commercial, corporate and M&A Tier 3

Biris Goran SPARL‘s clients operate across multiple industries, including retail, fashion, hospitality, energy, financial services, telecoms and private equity. The firm’s strong tax and regulatory capabilities regularly come to the fore when structuring multijurisdictional transactions. Ana Frațian jointly leads the team with Teodora Moțatu, who ‘has a lot of experience in cross-border deals and understands the specifics of the Romanian market‘. Clients also single out founding partner Gelu Goran, who is particularly strong on the competition side.

Practice head(s):

Teodora Moțatu; Ana Frațian

Other key lawyers:


‘The corporate and M&A practice group of Biris Goran delivers concise legal advice, always on time and they understand the Romanian market and our clients’ business needs. They are quick, reliable and pay attention to details as well.’

‘Gelu Goran is very business minded and provides clear legal advice. Teodora Moțatu has a lot of experience in cross-border deals and understands the specifics of the Romanian market.’

Key clients

Zeus International

Leeds Equity Partners


Green Ideas

Renergy Power Plants


Norwegian Refugee Council|Danish Refugee Council|Médecins Du Monde

Martin Roman

One United Properties

Inditex Group

Work highlights

  • Assisted Leeds Equity Partners with the acquisition of Archive 360 and its Romanian subsidiary.
  • Assisted MaxBau with the acquisition of a major DIY retailer and construction materials wholesaler.
  • Assisting One United Properties, a major residential real estate developer, with all day-to-day corporate matters.

Romania > Dispute resolution Tier 4

For the team at Biris Goran SPARL, administrative disputes are a major strong point, with the firm regularly involved in high-profile tax and competition claims. Clients come from across a wide range of sectors, including consumer goods, real estate, telecoms, energy, transport and cosmetics. Practice head Mihai Nușcă has 20 years’ industry experience and is praised for his ‘great ability to innovate‘. Senior associate Raluca Rusu-Oană is also noted.

Practice head(s):

Mihai Nușcă

Other key lawyers:


‘Outstanding knowledge and experience; excellent communication; excellent ability to follow and timely deliver the work.’

‘Mihai Nușcă: great ability to identify creative solutions and to adapt or change strategy as the case requires, outstanding knowledge of legal procedure, great ability to innovate.’

‘Raluca Rusu-Oană: excellent work and availability.’

Key clients

Banca Comercială Română (BCR – member of Erste Group)

CT Park (CTP)

Stratum Energy

Distribuție Energie Electrică România

SEWS Romania


Low & Bonar

Publicis Groupe

UniCredit Leasing Corporation IFN

The Family Butchers Romania

Remat Vrancea

Energo Drobeta


Rossmann Group Romania


Air BP

Deutsche Telecom Group

Metropol Consult

Work highlights

  • Representing Banca Comercială Română in a major tax dispute.
  • Representing Distribuție Energie Electrică România in a tax dispute.
  • Representing Sews Romania, part of the Sumitomo Group, in a dispute with the tax authorities.

The firm: Biriş Goran is a Romanian law firm of approximately 45 lawyers and tax consultants. With one partner licensed to practice in the US and most of the senior associates educated, trained or licensed in various European countries, the firm offers business advice to Western standards to its wide range of clients, including multinational corporations, investment funds and local high-net-worth entrepreneurs. The firm focuses primarily on transactional work, including tax, corporate/M&A, real estate, competition, litigation, labour, energy, data protection, IP, IT&C,  as well as insolvency and public acquisitions. The firm is also widely recognized as having the top tax practice in Romania.

Biriș Goran is a member of NGL Symbio, a new international alliance built by partnering strong law firms in the CEE region: Biriș Goran in Romania, Rowan Legal in the Czech Republic, NGL Legal in Poland, Erdős Katona in Hungary, and HKV in Slovakia. As a solid regional player in Central Eastern Europe (CEE) with strong ties to the Baltics, Balkans & Adriatics (BBA), NGL Symbio offers fast and easy access to diversified regions with consistent practice and quality support and represents a new option on the market for clients looking for well-organised, integrated service originating from the CEE region.

Areas of practice
Taxation: the firm has extensive experience in tax planning, structuring cross-border transactions and tax litigation. In addition, the tax group advises on a wide array of taxation matters, such as direct and indirect taxation, customs and leasing, transfer pricing, thin-capitalisation issues, personal income taxation and tax litigation. The tax group is lead by Gabriel Biris and Ruxandra Jianu, leading tax law experts, heavily involved in the consultations regarding the drafting of amendments to the Romanian Fiscal Code and its implementation legislation.

A forte of the firm’s practice is tax litigation, where we currently represent institutional clients against the tax authorities on litigation related to VAT reimbursements, excise and other fiscal obligations and tax audits, for EUR
multi-million amounts. As particular detail to support the “innovative” attribute of the firm’s litigation practice, in some administrative and tax disputes our
arguments found successful in court determined the Romanian state to amend the legislation in the energy and tax sectors.
Contacts: Gabriel Biris and Ruxandra Jianu

Antitrust/competition: the firm’s antitrust/competition practice is lead by Gelu Goran, with over 22 years of experience in competition matters, including regulatory authority experience as former attorney with the Romanian Competition Council. Among others, the firm offers merger control assistance, and regularly advises clients on price fixing and collusion investigations, as well as exclusive dealing arrangements and antitrust compliance and audits. LafarageHolcim, JT International, Nestle, Procter & Gamble, Siemens and UniCredit Bank are among the most important companies advised by the firm.
Contact: Gelu Goran

Real estate: the firm’s real estate practice group represents clients in all aspects of real estate investments, from sales or purchases of shopping centers, hotels, office buildings, hypermarkets and raw land, commercial and hotel leasing, retail or warehouse roll-out programmes, to joint ventures with private parties or governmental bodies (PPPs), as well as the representation of lenders and developers in all types of lending and re-financing arrangements. The firm has strong expertise in advising on real estate financing and taxation and tax efficient investment structures, providing a cutting edge ‘one-stop’ shop for real estate investments in Romania, as it continues to advise on ‘headline’ transactions in the country.
Contacts: Daniela Lazea and Sorin Aungurenci

Finance and restructuring: Real estate finance is a leading practice area of the finance team, and lawyers within the finance team have advised on many high profile real estate finance transactions in Romania. Working closely with the real estate and tax teams, team members have acquired substantial experience in structuring complex financings for the acquisition of real estate assets and portfolios as well as for construction of residential, offices and shopping malls projects. In the last year the firm’s team specialized also in financing through bonds issuance, an alternative method of financing which is rather undeveloped in Romania as compared to other jurisdictions.

Lawyers within the finance team also have an established record of advising on a broad range of acquisition finance transactions and related aspects, including LBOs, compliance with the prohibition of financial assistance and structuring of security packages and have drafted and negotiated project documentation as well as financing documentation and have advised banks, international financial institutions and sponsors in public infrastructure and manufacturing facilities in Romania.
Contact: Mariana Signeanu

Litigation and insolvency: the firm provides its clients with comprehensive advice at every stage of a controversy, whether it is proactive problem avoidance, effective negotiation and settlement, or vigorous advocacy both in court and before governmental agencies and tribunals. Tax litigation is a particular specialty of the firm and the tax practice’s deep knowledge of the litigation and the practice of the authorities leads to unparalleled service. The firm also has an active insolvency practice licensed with the Romanian National Union of Insolvency Practitioners, advising both insolvent companies and creditors on all stages of workout, insolvency and bankruptcy procedure.
Contact: Mihai Nusca

Corporate/M&A: Attorneys comprising the firm’s corporate/M&A practice group have been involved in privatization/M&A transactions in the Central and East European area and Romania since 1997. They have advised well-known multinational and local clients active in industries ranging from fast moving consumer goods, construction and real estate development, manufacturing and financial services, to banking, media, internet and defense industry investors.
Contact: Teodora Motatu

Energy and Sustainability: Biriş Goran lawyers are well aware of the specificity of the electricity market in Romania and the European Union and the firm’s team is able to provide an integrated approach to its clients acting in the industry, covering issues regarding taxation, competition, corporate and the organization and functioning of the companies, as well as real estate, litigation and labor related matters. Dana Dunel-Stancu heads the firm’s energy practice. A noted expert on the Romanian market for her energy and oil and gas expertise, Dana has been practicing exclusively in energy field since 2002 and has a thorough and proven command of the regulatory and practical commercial opportunities and constraints in the field.
Contact: Dana Dunel-Stancu

Labor/Employment: The firm’s experience covers representation in contentious cases such as unfair dismissal, disciplinary action and breach of contract, but also advises on non-litigious matters such as negotiation of collective bargaining agreements, executive service agreements, fiscal employment optimization (including secondment arrangements), and internal regulations. Biriș Goran routinely advises on employment-related matters in the context of M&A transactions, including requirements regarding personnel and trade unions. The firm’s labour practice has expanded to include white collar crime elements. Biriș Goran has been engaged on several occasions by the foreign headquarters of multinational companies to pursue actions and protect company interests against rogue employees, as well as conduct investigations as to potential breaches of applicable anti-bribery legislation.

The firm advises a large number of clients on routine employment matters, such as reviewing and revising standard labour agreements, internal labour regulations, compliance with labour code matters and health and safety requirements, etc. Considering the new regulations addressing the equal treatment and harassment at work, Biriș Goran assists employers to adapt their internal regulation and working environment to the new legal requirements and constraints in the field.
Contact: Anca Iulia Zegrean

Data protection, IP and IT&C: Early 2018 Biriş Goran and PrivacyON, a boutique law firm specialized in legal advice on personal data protection, joined forces to provide consolidated advisory services in the field of personal data protection. The expertise of PrivacyON – currently focusing on the alignment to the new Personal Data Protection Regulation – comes to complete the portfolio of services offered by Biriş Goran with thorough GDPR knowledge.

The firm’s support includes assisting clients with the full range of legal services from gap analyses, implementation plans, training programs, drafting of internal policies, privacy notices and data protection agreements, drafting the records of processing operations, preparing data protection impact assessments, devising cookie consent mechanisms for websites, as well as assisting with the compliance of transfers of personal data outside of the European Union. With considerable experience on structuring, drafting and reviewing general corporate group and HR policies, the firm also provides support with employee privacy compliance, telephone, Internet and email use and customer data.
Contacts: Roxana Guiman and Dana Ududec

Tax Gabriel 21 260 0710
Competition/Antitrust Gelu 21 260 0710
Insolvency Mihai 21 260 0710
Litigation Mihai 21 260 0710
Real Estate & Construction Daniela 21 260 0710
Real Estate & Construction Sorin 21 260 0710
Data Protection, IP and IT&C Roxana 21 260 0710
Labour Anca 21 260 0710
Tax Ruxandra 21 260 0710
Finance and restructuring Mariana 21 260 0710
Energy and Natural Resources Dana Dunel 21 260 0710
Transfer Pricing Alina 21 260 0710
Corporate/M&A Teodora 21 260 0710
Litigation & Insolvency Oana 21 260 0710
Tax Sorin 21 260 0710
Alina Andrei photoMs Alina AndreiPartner
Sorin Aungurenci photoMr Sorin AungurenciPartner
Răzvan Bardicea photoMr Răzvan BardiceaSenior Associate
Sorin Biban photoMr Sorin BibanTax Partner
Gabriel Biriş photoMr Gabriel BirişCo-managing Partner
Ioana Cartite photoMs Ioana CartiteTax Senior Manager
Dana Dunel Stancu photoMrs Dana Dunel StancuHead of Energy & Sustainability
Gelu Goran photoMr Gelu GoranCo-managing Partner
Mioara Grecu photoMs Mioara GrecuSenior Associate
Ruxandra Jianu photoMrs Ruxandra JianuTax Partner
Daniela Lazea photoMs Daniela LazeaPartner
Teodora Moțatu photoMs Teodora MoțatuPartner
Mihai Nușcă photoMr Mihai NușcăPartner, Head of the Litigation Practice
Mariana Signeanu photoMs Mariana SigneanuPartner, Head of Banking & Finance Practice
Anca Zegrean photoMs Anca ZegreanPartner, Head of Employment and Labor Department
Number of lawyers : 45
NGL Symbio
  • Tax