Dan Dascălu, a Partner with the PwC Romania correspondent law firm D&B David şi Baias launched today the book entitled Tax litigation law treatise, a comprehensive work examining tax litigation and tax litigation procedure in Romania.
The volume released by the Hamangiu publishing house is based on Dan Dascălu’s doctoral degree magna cum laudae paper delivered in 2013 under the guidance of Professor Dr. Viorel-Mihai Ciobanu, Law School, University of Bucharest.
“The origins of this book date back to over a decade ago, when I was part of a panel of specialists working alongside Public Finance Ministry officials on what was about to become the Fiscal procedural code. Shortly afterwards, I thought it would be useful to publish a study pointing out the practicalities taxpayers might face when applying the new law. After the study was published in 2005, I felt the need to go deeper with my research, by including the relevant Romanian inter-war legal doctrine, as well as the contemporary and older European fiscal practice. The opportunity for producing a wider scope work was afforded by my admission to the Doctoral school at the University of Bucharest Law School, under the guidance of Professor Ciobanu, whom I would like to thank again for his support and advice throughout my paper”, stated the book’s author, Dan Dascălu.
“Dan Dascălu is one of the best Romanian specialists in tax procedure matters. This monumental work will undoubtedly become mandatory reading for all those preparing for a career in tax law and existing practitioners. Dan is also the one to be credited for a major first in Romanian tax law, namely the decisions awarded by European law courts whereby the Romanian state was required to pay penalty interest on the VAT amounts reimbursed late to taxpayers – this really redressed the balance of power between the Romanian tax authorities and taxpayers. It is a right that the recently adopted Governmental emergency ordinance 8/2014 sanctifies. We are delighted to have such a reputed tax law specialist in PwC Romania”, said Mihaela Mitroi, Leader of Tax and Legal Advisory practice of PwC Romania.
The book’s approach is interdisciplinary, with topics such as financial and tax law, administrative law, especially administrative litigation law examined, but also civil law proceedings. The work also discusses the difficulties faced in Romanian tax procedure law, highlighting differing interpretations in the case law and contradictory opinions in the doctrine.
In his book, Dan Dascălu also proposes several solutions for improving Romanian tax law, such as preventing and combating current instances of extreme procrastination in processing tax challenges by acknowledging the taxpayers’ right to direct resolution of disputes in courts of law.
“Many of the conclusions of this book stem from the practicalities I have faced while representing D&B David şi Baias and PwC Romania clients during my over 15 years of experience. The ultimate purpose of this book is the improvement and clarification of the tax procedure law and the relevant judicial practice, so we can prevent and curb tax litigation as a phenomenon, which would serve the best interests of all those involved, namely the taxpayers and the state acting via the tax authorities and the judiciary to settle tax disputes”, Dan Dascălu concluded.
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