Tax Law

In tax matters, PSBH has extensive experience both in the ever-changing climate of taxes and duties, being involved in maintaining a fully legal climate for day-to-day operations and in numerous conflicts in this area.

One of the principles that governs our activity, especially in this matter, is prevention, so PSBH provides legal and tax advice from the start of any project, as well as during the current course of business, informing about both the steps to follow, as well as on the risks that certain approaches involve.

Thus, in terms of taxes and duties, PSBH offers:

  • Legal assistance and advice during the daily activity;
  • Identifying the risks and the necessary measures to minimize them;
  • Support on the occasion of the implementation of legislative changes or those occurred as a result of the change of activity;
  • Assistance, consultancy and legal representation on the occasion of the application of fiscal facilities, or within the steps of recovery or reimbursement of taxes and duties;
  • Legal assistance, consultancy and representation during the controls carried out by the fiscal control bodies;
  • Legal assistance, advice and representation on the occasion of the administrative contestation of the results occurred as a result of fiscal controls;
  • Assistance, consultancy and legal representation on the occasion of contesting before the courts the results of tax audits.

Reference cases

  • The PSBH successfully provided the legal assistance and representation of a customer working in the telecommunications sector by obtaining a court ruling to annul the decision to set up precautionary measures worth 900.000 lei.  Therefore, our team asked the tax authorities to lift the precautionary measures, in which sense they issued a written refusal.  The natural consequence — a dispute against the refusal to lift the precautionary measures, on which the court ruled a solution to the PSBH application, thus obliging the tax authorities to lift the unlawfully imposed precautionary measures.
  • The PSBH legal & tax team provided legal assistance and representation to a telecommunications customer when carrying out the tax inspection resulting from the annulment of the issued illegality tax rulings before the courts.  Thus, we have assisted the customer in every meeting with the tax authorities, ensuring that the lost accounting records are restored.  As a result, the authorities considerably reduced the additional tax obligations initially established and were also subsequently cancelled before the courts.
  • Our team obtained a court ruling to cancel the tax ruling on additional tax obligations consisting of revenues from other sources for a reputable customer in the it-Telecom area due to tax bodies violating the principles of fiscal uniqueness and avoiding double taxation.  The extra value brought by the PSBH consists in the cancellation of tax obligations of approximately 760.000 lei.
  • The PSBH successfully represented a company active in it, as part of the procedures to suspend a decision to impose taxes issued by Cluj County public Finance Administration, amounting to about 5.500.000 lei, representing contributions for wages, taxes on wages, VAT, taxes on dividends, income tax, the court has ordered that the enforcement of the administrative fiscal act and the decision to impose it be suspended.
  • The PSBH successfully represented a client, real estate developer, in a share on the annulment of the tax decision, worth about 150.000 lei, representing a settlement of CC tax, the court having annulled the tax decision
  • The PSBH was a successful client against whom ANAF ordered the company to be held jointly and severally liable for the insolvency of the company, for tax claims of about 6.000.000 lei, following the court’s actions decided to cancel the entire decision to attract responsibility issued by the tax authorities.

Marian Popescu
Managing Partner

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