Program of the National Tax Law Conference – Cluj-Napoca, November 13, 2026
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The Faculty of Law announces the program for the National Conference on Tax Law (Cluj-Napoca, November 13, 2026), as follows:
Conference Program
8:30 – 9:00 Welcome coffee. Participant registration
9:00 – 9:30 Conference opening
Associate Professor Cosmin-Flavius COSTAȘ – Faculty of Law,
“Babeș-Bolyai” University of Cluj-Napoca
Professor Lucian BERCEA – Dean of the Faculty of Law, West University of Timișoara
Dan MANOLESCU, PhD (Economics) – President of the Chamber of Tax Consultants
9:30 – 11:15 Panel 1
Chair: Associate Professor Cosmin-Flavius COSTAȘ
The Constitutionality of Tax Norms: A Decade of Constitutional Court Jurisprudence (2015–2025)
Professor Dacian Cosmin DRAGOȘ – Faculty of Law, Babeș-Bolyai University of Cluj-Napoca; Judge, Constitutional Court of Romania / Cătălin POP – Advisor, Constitutional Court of Romania
Art. 3, Para. (2) of the Fiscal Procedure Code: The Relationship Between the Fiscal Procedure Code and Other Normative Acts
Senior Lecturer Marilena CRĂCIUN – Faculty of Law, University of Bucharest
A Post-Mortem on the Suspension of Administrative Acts: The Final Provision of Art. 14 of the Law on Administrative Litigation
Associate Professor Ciprian PĂUN – Faculty of Economics and Business Administration, Babeș-Bolyai University of Cluj-Napoca; Attorney, Cluj Bar; Partner at NNDKP
Fiscal Anomalies and Atypicalities: The Certainty of Uncertainty
Associate Professor Septimiu Ioan PUȚ – Faculty of Law, Babeș-Bolyai University of Cluj-Napoca; Attorney, Cluj Bar
Reinvested Profit: When a Comma Can Cost Millions
Associate Professor Mirela PĂUNESCU – Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies
11:15 – 11:30 Book Launch
Radu Bufan, Natalia Șvidchi – Treatise on Tax Law. Vol. 3. Corporate Taxation, Hamangiu Publishing, 2026
Ioana-Maria Costea, Radu Bufan – Treatise on Tax Law. Vol. 4. Personal Taxation, Hamangiu Publishing, 2026
Ciprian Păun – Romanian Tax Law: In Dialogue with German-Austrian Legal Doctrine and European Tax Law, Hamangiu Publishing, 2026
11:30 – 12:00 Coffee Break
12:00 – 13:30 Panel 2
Chair: Associate Professor Septimiu Ioan PUȚ
Tax Evasion in the E-Invoice (e-Factura) Environment: An Exercise in Legal Imagination
Professor Ioana-Maria COSTEA – Faculty of Law, “Alexandru Ioan Cuza” University of Iași; Attorney, Iași Bar
The Bermuda Triangle in VAT Legislation
Mariana VIZOLI – Independent Tax Consultant; Associate Lecturer, Faculty of Law, Bucharest University of Economic Studies
Voluntary Taxpayer Compliance and the Limits of a Restrictive Interpretation of Emergency Government Ordinance (O.U.G.) no. 107/2024. Considerations Regarding VAT Regularization, the Non-Declaration Penalty, and the Obligation to Provide Rationale for Administrative-Tax Acts – A Case Study
Junior Lecturer Natalia ȘVIDCHI – Faculty of Law, West University of Timișoara; Attorney, Timiș Bar
On the Risk of Undue VAT Refunds
Gheorghe MATEI, PhD – Attorney, Bucharest Bar; Partner at LDDP / Dr. Doru DUDAȘ – Executive Director, Chamber of Tax Consultants; Tax Consultant
13:30 – 14:30 Lunch Break
14:30–16:00 Panel 3
Chair: Professor Ioana-Maria COSTEA
The Carbon Border Adjustment Mechanism (CBAM): Tax and Reporting Implications for Romanian Importers
Associate Professor Florin DOBRE – Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies; Tax Consultant; Chartered Accountant; Financial Auditor / Alina IONIȚĂ – Ministry of Finance
Selected Procedural Aspects in CJEU Case Law: Tax Precedents and the Right to a Defense
Antoniu SIMON – Judge, Cluj Court of Appeal
Taxation of Income from Unidentified Sources: Legal Landmarks and Oddities
Associate Professor Cosmin-Flavius COSTAȘ – Faculty of Law, Babeș-Bolyai University of Cluj-Napoca; Attorney, Arad Bar; Partner at Costaș, Negru & Asociații / Alina Mihaela GHERMAN – Associate Lecturer, Faculty of Law, Babeș-Bolyai University of Cluj-Napoca; Attorney, Cluj Bar
Transfer Pricing: Order 828/2026 – A New Step in Modernizing Local Transfer Pricing Legislation
Augustin Rusu – Founder, TTP Assurance Cluj-Napoca
16:00–16:30 Coffee Break
16:30–18:00 Panel 4
Chair: Associate Professor Ciprian PĂUN
Art. 14 para. (3) of the Fiscal Procedure Code – The “Golden Rule” in Determining Tax Treatment
Senior Lecturer Mirela Violeta BULIGA – Faculty of Law, Bucharest University of Economic Studies; Attorney, Bucharest Bar / Tanți ANGHEL – Independent Tax Consultant, Associate Lecturer, Faculty of Law, Bucharest University of Economic Studies
Reward or Risk? An Anatomy of Tax Bonuses (Incentives) in Romanian Tax Law
Mihai BRĂGARU – Head of the Fiscal Procedure Code Legislation Unit, Ministry of Finance
Resolving Tax Disputes: Administrative Practices and Case Law
Alin GHIURCĂ – Director General, General Directorate for the Resolution of Appeals, Ministry of Finance
Lights and Shadows—Natural and Artificial—in Tax Audits
Associate Professor Cosmin-Flavius COSTAȘ– Faculty of Law, Babeș-Bolyai University of Cluj-Napoca; Attorney, Arad Bar; Partner at Costaș, Negru & Asociații / Tudor Sergiu PILCĂ – Associate Lecturer, Faculty of Law, Babeș-Bolyai University of Cluj-Napoca
Full details regarding registration can be found here: