Reff & Associates SCA has an established reputation in the Romanian legal market, frequently assisting multinational companies with various tax aspects: VAT, excise duties, corporate income tax, PIT, environmental tax, and double taxation. The team can support clients before various authorities – including Romanian tax authorities, the ECJ, the European Court of Human Rights, and the European Commission – providing comprehensive services, from audits to infringement proceedings. Key contacts are Bogdan Mărculeț, recommended for complex taxation disputes including arbitration; Emanuel Bondalici, who has significant experience in fixed establishment matters; and Mihnea Galgoţiu-Săraru, a seasoned litigator.
Legal 500 Editorial commentary
Accolades
Client satisfaction: Lawyer & team quality
Client satisfaction: Billing & efficiency
Client satisfaction: Sector knowledge
Testimonials
Collated independently by Legal 500 research team.
- 'It is unique because they are a professional team, who has achieved concrete results in key processes such as with tax authorities, which makes the difference compared to other companies in the field.'
- 'The lawyers stand out for their combination of technical knowledge, honesty, and commitment to long-term client success. They understand when to take bold positions and when to recommend pragmatic compromise. Among them, Emanuel Bondalici deserves mention. He has handled all of our tax controversy cases with exceptional confidence and professionalism. Emanuel’s approach is marked by honesty and does not shy away from giving realistic assessments, even when the message is difficult. This integrity has built trust with us. Importantly, his focus is always on sustainable, long-term outcomes rather than short-term appearances.'
- 'Over the last years the tax litigation practice built a strong track record of handling highly complex disputes for us, most notably a landmark VAT case in front of both the European Court of Justice and the national courts, where they obtained a precedent-setting judgment but also the recovery of significant amounts paid by us. I would say that they are a young, highly motivated team with the ability to deliver clear and pragmatic solutions. We understand that tax disputes can weigh heavily on business operations, so we place a premium on responsiveness, clarity, and results-oriented strategies. Another differentiator is their collaboration with Deloitte’s wider tax and advisory teams, which allows us to combine legal advocacy with deep sector and technical tax expertise.'
- I greatly appreciate the professionalism and dedication of the individuals I work with. What makes them different is their deep understanding of our business needs, their proactive communication, and their ability to deliver practical solutions. These qualities are applicable for both people from our team: Ștefan Mihartescu - Managing Associate, Alex Slujitoru - Partner.
- The team offers a balance between high professionalism and expertise, which gives clients confidence and high quality, as well as agility to offer convenience (flexible planning, speed of service without compromising the quality of deliverables).
- I appreciated the professionalism with which you approached the cases we worked on together. You have great people on your team. I enjoyed working with you as a team and with each of you individually. Congratulations.
- I work with Marculet Bogdan . Bogdan is characterized by deep expertise, integrity, and genuine client commitment. He is proactive, responsive, and consistently goes beyond expectations to deliver results, while with his legal acumen assisting in clarity and effectiveness in our complex and unique legal case.
- A key strength of the team is the ability to tackle any topic while having good synergy with the wider Deloitte team. Additionally, the development of tech and IT assets helps identify new solutions.
- Sound knowledge, responsive, and pleasant to work with.
- Having deep tax and sector-specific knowledge, they understand the complexities of our tax case (which in the past was unsuccessfully dealt with by other legal competitors in Romania) and consistently deliver results with precision and professionalism. Compared to other firms we’ve worked with, Marculet Bogdan ([email protected]) of Deloitte Legal - Tax - Romania (with whom we closely work) stands out for integrity, efficiency, and genuine care for the client. They’re not just legal advisors—they’re trusted partners. Their team stands out for its responsiveness, clarity, and ability to manage high-stakes matters with confidence and discretion.
Key clients
- BCR Bank and BCR Banca pentru Locuințe
- Berlin Chemie A. Menarini
- PPC Group
- Deutsche Leasing România IFN SA
- Ingka Investments
- Leroy Merlin
- Agroexpert
- Agrisol
- Eaton Corp
- Ductil Steel
- Alpiq Energy
- Haier Tech
- Joris IDE
- Henkel
Work highlights
Assisting Berlin Chemie A. Menarini in a dispute against the Romanian tax authorities that have assessed additional VAT under the argument that the foreign company has a fixed establishment in Romania.
Obtained the annulment of a tax assessment made by the Romanian tax authorities, based on an unlawful consideration of a fixed and permanent establishment of the foreign company in Romania.
Assisting several entities from ENEL Group in a series of disputes against the Romanian tax authorities that assessed additional liabilities (VAT and CIT).
Lawyers
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.
Leading associates
Leading associates with regular involvement in their team's key work, and recognition from peers or clients as being ones to watch.
Bogdan Marculet
Other key lawyers
Bogdan Mărculeț; Emanuel Bondalici; Mihnea Galgoțiu-Săraru