Tax lawyer in Romania: tax audits, appeals and disputes with ANAF
We assist you in dealings with the tax authorities and in court, for companies and individuals.
A tax dispute is often won or lost during the audit itself. What you state, the documents you produce and the objections you raise to the draft audit report all shape the tax assessment and the later defence. That is why we recommend involving a lawyer from the start of the audit, not only once the assessment arrives.
If the tax assessment has already been issued, an administrative appeal to the tax authority is mandatory before going to court and must be filed within the time limit set by the Fiscal Procedure Code. We build the appeal on tax law arguments, the accounting records and, where useful, expert reports, and continue in the tax courts if the outcome is unfavourable.
We also assist in situations without an audit: garnishment of accounts for disputed liabilities, refusal of VAT refunds, deregistration for VAT, local taxes set by city halls and fines imposed by the tax authorities. In each case we first check whether the authority's decision can be challenged, before whom and within what time, because tax procedures follow rules that differ from ordinary civil procedure.
Tax matters we handle
- Assistance during tax audits and verifications of an individual's personal tax position
- Objections to the draft audit report and attendance at the closing meeting
- Administrative appeals against tax assessments and other tax decisions
- Tax court actions to annul decisions and recover amounts paid
- Applications to stay enforcement of a tax decision
- Challenges to tax enforcement, garnishments and attachments
- Instalment plans and other payment facilities provided by law
- VAT refunds, tax reimbursements and late-payment interest owed by the State
- VAT registration, deactivation and reactivation
- Local taxes on buildings, land and vehicles, disputes with city halls
- Appeals against tax-related fines and administrative sanctions
- Joint liability of directors and shareholders for the company's tax debts
When a lawyer is useful in dealing with the tax authorities
- You have received notice of a tax audit and do not know which documents to prepare
- Inspectors have assessed additional VAT and corporate tax, plus substantial interest and penalties
- ANAF has garnished the company's accounts for an amount you dispute
- Your VAT refund claim has been blocked for months
- As a director, you have received a joint liability decision for the company's debts
- The city hall is charging you tax on a building you have already sold
How we work
Reviewing the tax file
We analyse the authority's documents, the accounts and the correspondence to identify weak points in the findings.
Strategy and deadlines
We decide what to challenge, what can be paid or rescheduled and which deadlines apply in the administrative and court stages.
A reasoned appeal
We draft the appeal with factual and legal grounds, supporting evidence and, where appropriate, a request for an accounting expert report.
Court proceedings
If the authority rejects the appeal, we represent you in the tax courts and, where possible, seek a stay of enforcement.
Frequently asked questions
Can I go straight to court against a tax assessment?
As a rule, no. For tax assessments and most tax administrative acts, the law first requires an appeal to the tax authority within the time limit set by the Fiscal Procedure Code. Only once the appeal has been decided, or the time for deciding it has passed, can the case be brought before the administrative and tax court.
Does an appeal stop payment of the assessed amounts?
Not automatically. Filing an appeal does not, as a rule, suspend enforcement of the tax decision. You can, however, ask the court to stay enforcement under the conditions set by law, and in some cases the court may require security. We assess together whether such an application is likely to succeed and worth the cost.
What can I do during a tax audit?
You have the right to be informed of the findings, to provide documents and explanations and to give your view on the draft report before the assessment is issued. Answers should be given in writing and be consistent with the accounting records. A lawyer can assist you throughout the audit.
Can a director be liable for the company's tax debts?
Yes. The Fiscal Procedure Code provides for cases in which directors, shareholders or other persons may be held jointly liable with the company, for example where they caused its insolvency by transferring assets. The liability decision can be challenged, and the authority must prove the conditions required by law.
Other practice areas
Do you need a lawyer?
Tell us briefly about your situation. We will tell you honestly what can be done and what the next steps are, anywhere in Romania.
