National Tax Law Conference in Bucharest and Cluj – October 16, 2026 & November 13, 2026
Published:
The Faculty of Law at the Bucharest University of Economic Studies and the Faculty of Law at the West University of Timișoara, in partnership with the Chamber of Tax Consultants and Hamangiu Publishing House, invite you to the 13th edition of the NATIONAL TAX LAW CONFERENCE. The event will take place on Friday, October 16, 2026 (9:00 AM – 7:00 PM), in the *Aula Magna* of the Bucharest University of Economic Studies (6 Piața Romană).
On November 13, 2026, the National Tax Law Conference will also be held in Cluj-Napoca, in partnership with the Faculty of Law at Babeș-Bolyai University.
As in previous years, the conference is addressed to tax professionals—including lawyers, judges, and legal counsels, as well as tax consultants and expert accountants interested in the legal aspects of taxation. The conference proceedings will focus primarily on debating current issues of interest to practitioners. The moderators and invited speakers include academics, judges, and practitioners from prominent law firms and tax consultancy firms.
SCIENTIFIC COORDINATOR OF THE CONFERENCE
Professor Radu BUFAN, Faculty of Law, West University of Timișoara
08:30 – 09:00 Welcome coffee. Participant registration
09:00 – 09:30 Conference opening
Associate Professor Ovidiu Ioan DUMITRU – Dean of the Faculty of Law, Bucharest University of Economic Studies
Professor Lucian BERCEA – Dean of the Faculty of Law, West University of Timișoara
Dan MANOLESCU, PhD (Economist) – President of the Chamber of Tax Consultants
09:30 – 11:30 Panel 1
Moderators: Professor Radu BUFAN and Associate Professor Florin DOBRE
- Reinvested profit: when a comma can cost millions
Associate Professor Mirela PĂUNESCU – Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies
- Order 828/2026: a new step in modernizing local transfer pricing legislation
Mihai LUPU, PhD Candidate – Associate Lecturer, Faculty of Law, Bucharest University of Economic Studies; tax consultant
- Tax evasion in the e-Factura (e-Invoicing) environment: an exercise in legal imagination
Professor Ioana Maria COSTEA – Faculty of Law, “Alexandru Ioan Cuza” University of Iași; lawyer, Iași Bar
- The autonomy of tax law in the classification and delimitation of income categories
Senior Lecturer Despina Martha ILUCĂ – Faculty of Law, “Alexandru Ioan Cuza” University of Iași; tax consultant
- Tax typicality and atypicality!
Associate Professor Septimiu Ioan PUȚ – Faculty of Law, “Babeș-Bolyai” University of Cluj-Napoca; lawyer, Cluj Bar
11:30 – 11:45 Book Launch
Radu Bufan, Natalia Șvidchi – Treatise on Tax Law. Volume 3. Corporate Taxation, Hamangiu Publishing, 2026
Ioana Maria Costea, Radu Bufan – Treatise on Tax Law. Volume 4. Individual Taxation, Hamangiu Publishing, 2026
Ciprian Păun – Romanian Tax Law: In Dialogue with German-Austrian Doctrine and European Tax Law, Hamangiu Publishing, 2026
11:45 – 12:00 Coffee break
12:00 – 13:30 Panel 2
Moderator: Dr. Doru DUDAȘ
- The Obsolescence of Article 14 of the Fiscal Procedure Code and Instruments for Quantifying Fiscal Loss
Assoc. Prof. Dr. Ciprian PĂUN – Faculty of Economics and Business Administration, Babeș-Bolyai University of Cluj-Napoca;
Lawyer, Cluj Bar; Partner, NNDKP
- Art. 14 para. (3) of the Fiscal Procedure Code – The “Golden Rule” in Determining Tax Treatment
Lecturer Dr. Mirela Violeta BULIGA – Faculty of Law, Bucharest University of Economic Studies; Lawyer, Bucharest Bar /
Tanți ANGHEL – Independent Tax Consultant, Associate Faculty Member, Faculty of Law, Bucharest University of Economic Studies
- Art. 3 para. (2) of the Fiscal Procedure Code: The Relationship Between the Fiscal Procedure Code and Other Legal Acts
Lecturer Dr. Marilena CRĂCIUN (ENE) – Faculty of Law, University of Bucharest
13:30 – 14:30 Lunch Break
14:30 – 16:30 Panel 3
Moderator: Professor Ioana-Maria COSTEA
- The “Bermuda Triangle” in VAT legislation
Mariana VIZOLI – Independent tax consultant, associate lecturer, Faculty of Law, Bucharest University of Economic Studies
- VAT adjustment following an adjustment of the taxable base – specific aspects
Dr. Viorel TERZEA – Judge, Pitești Court of Appeal, 2nd Civil and Administrative Litigation Division
- Aspects regarding the nullity of the tax administrative act in relation to the suspension and termination of the tax audit
Dr. Bogdan CRISTEA – Judge, High Court of Cassation and Justice, Administrative and Fiscal Litigation Division
- Taxation of income from unidentified sources – case-law approaches regarding the application of the principles of tax certainty and neutrality
Alina POHRIB – Judge, High Court of Cassation and Justice, Administrative and Fiscal Litigation Division
16:30 – 17:00 Coffee break
17:00 – 18:30 Panel 4
Moderator: Marius EZER, PhD, Teaching Assistant
- Highlights and shadows—natural and artificial—in tax audits
Associate Professor Cosmin Flavius COSTAȘ, – Faculty of Law, Babeș-Bolyai University, Cluj-Napoca; Lawyer, Arad Bar; Partner, Costaș, Negru & Asociații
Tudor Sergiu PILCĂ – Associate Lecturer, Faculty of Law, Babeș-Bolyai University, Cluj-Napoca
- Reward or risk? Anatomy of tax rebates in Romanian tax law
Mihai BRĂGARU – Head of Unit, Tax Procedure Code Legislation Directorate, Ministry of Finance
- Resolution of tax disputes: Administrative practices and case law
Alin GHIURCĂ – Director General, General Directorate for Dispute Resolution, Ministry of Finance
18:30 New technologies in professional practice
Gabriel UNGUREANU – Executive Director, Wolters Kluwer Romania
The Bucharest conference will take place exclusively in person on October 16, 2026, from 9:00 AM to 7:00 PM.
The participation fee is 390 RON (VAT included)—or 200 RON (VAT included) for members of the Chamber of Tax Consultants (upon presentation of membership card)—and includes access to Panels I–IV, coffee breaks, and lunch. The participation fee must be paid to the account of Editura Hamangiu SRL (account number RO94 UGBI 0000 4220 0807 6RON, held at Garanti Bank).
Registration is subject to the availability of places. The registration form is available at:
Details about the Cluj Conference will be communicated shortly.