The Faculty of Law announces the program for the National Conference on Tax Law (Cluj-Napoca, November 13, 2026), as follows:<\/p>\n
Conference Program<\/strong><\/p>\n 8:30 \u2013 9:00 Welcome coffee. Participant registration<\/p>\n 9:00 \u2013 9:30 Conference opening<\/p>\n Associate Professor Cosmin-Flavius \u200b\u200bCOSTA\u0218 \u2013 Faculty of Law,<\/p>\n \u201cBabe\u0219-Bolyai\u201d University of Cluj-Napoca<\/p>\n Professor Lucian BERCEA \u2013 Dean of the Faculty of Law, West University of Timi\u0219oara<\/p>\n Dan MANOLESCU, PhD (Economics) \u2013 President of the Chamber of Tax Consultants<\/p>\n 9:30 \u2013 11:15 Panel 1<\/strong><\/p>\n Chair: Associate Professor Cosmin-Flavius <\/strong>\u200b\u200b<\/strong>COSTA<\/strong>\u0218<\/strong><\/p>\n The Constitutionality of Tax Norms: A Decade of Constitutional Court Jurisprudence (2015\u20132025)<\/em><\/p>\n Professor Dacian Cosmin DRAGO\u0218 \u2013 Faculty of Law, Babe\u0219-Bolyai University of Cluj-Napoca; Judge, Constitutional Court of Romania \/ C\u0103t\u0103lin POP \u2013 Advisor, Constitutional Court of Romania<\/p>\n Art. 3, Para. (2) of the Fiscal Procedure Code: The Relationship Between the Fiscal Procedure Code and Other Normative Acts<\/em><\/p>\n Senior Lecturer Marilena CR\u0102CIUN \u2013 Faculty of Law, University of Bucharest<\/p>\n A Post-Mortem on the Suspension of Administrative Acts: The Final Provision of Art. 14 of the Law on Administrative Litigation<\/em><\/p>\n Associate Professor Ciprian P\u0102UN \u2013 Faculty of Economics and Business Administration, Babe\u0219-Bolyai University of Cluj-Napoca; Attorney, Cluj Bar; Partner at NNDKP<\/p>\n Fiscal Anomalies and Atypicalities: The Certainty of Uncertainty<\/em><\/p>\n Associate Professor Septimiu Ioan PU\u021a \u2013 Faculty of Law, Babe\u0219-Bolyai University of Cluj-Napoca; Attorney, Cluj Bar<\/p>\n Reinvested Profit: When a Comma Can Cost Millions<\/em><\/p>\n Associate Professor Mirela P\u0102UNESCU \u2013 Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies<\/p>\n 11:15 \u2013 11:30 Book Launch<\/strong><\/p>\n Radu Bufan, Natalia \u0218vidchi \u2013 Treatise on Tax Law<\/em>. Vol. 3. Corporate Taxation<\/em>, Hamangiu Publishing, 2026<\/p>\n Ioana-Maria Costea, Radu Bufan \u2013 Treatise on Tax Law<\/em>. Vol. 4. Personal Taxation<\/em>, Hamangiu Publishing, 2026<\/p>\n Ciprian P\u0103un \u2013 Romanian Tax Law: In Dialogue with German-Austrian Legal Doctrine and European Tax Law<\/em>, Hamangiu Publishing, 2026<\/p>\n 11:30 \u2013 12:00 Coffee Break<\/strong><\/p>\n 12:00 \u2013 13:30 Panel 2<\/strong><\/p>\n Chair: Associate Professor Septimiu Ioan PU\u021a<\/strong><\/p>\n Tax Evasion in the E-Invoice (e-Factura) Environment: An Exercise in Legal Imagination<\/em><\/p>\n Professor Ioana-Maria COSTEA \u2013 Faculty of Law, \u201cAlexandru Ioan Cuza\u201d University of Ia\u0219i; Attorney, Ia\u0219i Bar<\/p>\n The Bermuda Triangle in VAT Legislation<\/em><\/p>\n Mariana VIZOLI \u2013 Independent Tax Consultant; Associate Lecturer, Faculty of Law, Bucharest University of Economic Studies<\/p>\n 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 \u2013 A Case Study<\/em><\/p>\n Junior Lecturer Natalia \u0218VIDCHI \u2013 Faculty of Law, West University of Timi\u0219oara; Attorney, Timi\u0219 Bar<\/p>\n On the Risk of Undue VAT Refunds<\/em><\/p>\n Gheorghe MATEI, PhD \u2013 Attorney, Bucharest Bar; Partner at LDDP \/ Dr. Doru DUDA\u0218 \u2013 Executive Director, Chamber of Tax Consultants; Tax Consultant<\/p>\n 13:30 \u2013 14:30 Lunch Break<\/strong><\/p>\n 14:30\u201316:00 Panel 3<\/strong><\/p>\n Chair: Professor Ioana-Maria COSTEA<\/strong><\/p>\n The Carbon Border Adjustment Mechanism (CBAM): Tax and Reporting Implications for Romanian Importers<\/p>\n Associate Professor Florin DOBRE \u2013 Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies; Tax Consultant; Chartered Accountant; Financial Auditor \/ Alina IONI\u021a\u0102 \u2013 Ministry of Finance<\/p>\n Selected Procedural Aspects in CJEU Case Law: Tax Precedents and the Right to a Defense<\/em><\/p>\n Antoniu SIMON \u2013 Judge, Cluj Court of Appeal<\/p>\n Taxation of Income from Unidentified Sources: Legal Landmarks and Oddities<\/em><\/p>\n Associate Professor Cosmin-Flavius \u200b\u200bCOSTA\u0218 \u2013 Faculty of Law, Babe\u0219-Bolyai University of Cluj-Napoca; Attorney, Arad Bar; Partner at Costa\u0219, Negru & Asocia\u021bii \/ Alina Mihaela GHERMAN \u2013 Associate Lecturer, Faculty of Law, Babe\u0219-Bolyai University of Cluj-Napoca; Attorney, Cluj Bar<\/p>\n