Publications

D&B David and Baias – a successful partnership

Articles

Apr 15 2025
Article by Sonia Bălănescu, Managing Associate D&B David și Baias, and Marius Barbu, Senior Associate D&B David și Baias: Equal pay: from the Treaty of Rome to the EU Directive. A history and an uncertain future?

Sonia Bălănescu, Managing Associate, Marius Barbu, Senior Associate
Apr 4 2025
Article by Dan Dascălu, Partner D&B David și Baias, Sonia Bălănescu, Managing Associate D&B David și Baias, and Cosmina Mieilă, Associate D&B David și Baias: When can a simple transfer of personnel between companies actually be considered a transfer of enterprise? Implications and sanctions.

Dan Dascălu, Partner, Sonia Bălănescu, Managing Associate, Cosmina Mieilă, Associate
Mar 25 2025
Article by Ana-Maria Iordache, Partner D&B David și Baias, and Adina Vizoli, Director: How is the legislative amendment that allows for the adjustment of VAT in relation to contributions paid in the pharmaceutical field applied in practice?

Ana-Maria Iordache, Partner
Mar 11 2025
Article by Georgiana Bălan, Managing Associate D&B David și Baias: The real estate sector remains in the focus of investors, but requires a strategic approach and more rigorous legal management.

Georgiana Bălan, Managing Associate
Mar 6 2025
Article by Sonia Bălănescu, Managing Associate D&B David și Baias, and Marius Barbu, Senior Associate D&B David și Baias: Listed companies will have to ensure gender balance at the management level. How should targeted companies prepare?

Sonia Bălănescu, Managing Associate, Marius Barbu, Senior Associate
Mar 5 2025
Article by Sonia Voinescu, Managing Associate D&B David și Baias: Product rating systems influence consumer choices and commercial practices / They have come under the scrutiny of competition authorities for potential competition risks.

Sonia Voinescu, Managing Associate
Mar 4 2025
Article with the main statements made at the PwC Romania Annual M&A Conference by Anda Rojanschi, Partner D&B David și Baias, Andreea Mitiriță, Partner PwC România, Cristina Păduraru, Partener D&B David și Baias, and Andreea Bistriceanu, Director PwC România: 2025 is expected to be as dinamic as 2024, transactions continue in active markets, and new regulations in IT create opportunities.

Anda Rojanschi, Partner, Cristina Păduraru, Partner
Feb 19 2025
Article by Dan Dascălu, Partner D&B David și Baias, Sonia Bălănescu, Managing Associate D&B David și Baias, and Marius Barbu, Senior Associate D&B David și Baias: Selling the business to multiple buyers: How can companies effectively manage employee transfer and avoid litigation?

Dan Dascălu, Partner, Sonia Bălănescu, Managing Associate, Marius Barbu, Senior Associate
Feb 12 2025
Article by Cornelia Bumbăcea, Partner, Anda Rojanschi, Partner D&B David și Baias, and Andreea Bistriceanu, Director: From planning to selling a company or business: How management can prepare a successful “exit”.

Anda Rojanschi, Partner, Cornelia Bumbăcea, Partner, Andreea Bistriceanu, Director
Feb 7 2025
Article by Sonia Bălănescu, Managing Associate, and Marius Barbu, Senior Associate: New legislative changes regarding workplace harassment. What additional obligations do employers have?

Sonia Bălănescu, Managing Associate, Marius Barbu, Senior Associate
Feb 6 2025
Article by Sonia Bălănescu, Managing Associate, and Marius Barbu, Senior Associate: New legislative changes regarding workplace harassment. What additional obligations do employers have?

Sonia Bălănescu, Managing Associate, Marius Barbu, Senior Associate
Jan 14 2025
Article by Mihai Boian, Partner, D&B David și Baias, and Inge Abdulcair, Director, PwC Romania: Say goodbye to tax receipts for card payments. However, more clarifications are needed regarding the mechanisms for implementing the electronic tax receipts.

Mihail Boian, Partner, Inge Abdulcair, Director, PwC Romania
Jan 9 2025
The article wrote by Anda Rojanschi, Partner D&B David și Baias, and Mircea Bozga, Partner PwC Romania “The use of AI will be closely monitored in the European Union under the EU AI Act, with the impact on organizations being similar to that of GDPR” was quoted in the news.

Anda Rojanschi, Partner, Mircea Bozga, Partner PwC Romania
Dec 17 2024
Article by Anda Rojanschi, Partner D&B David și Baias, and Mircea Bozga, Partner PwC Romania: The use of AI will be closely monitored in the European Union under the EU AI Act, with the impact on organizations being similar to that of GDPR.

Anda Rojanschi, Partner, Mircea Bozga, Partner PwC Romania
Dec 11 2024
Article by Sonia Voinescu, Managing Associate D&B David și Baias, and Crina Anastasia Petrache, Associate D&B David și Baias: The new rules applicable to procurement by private companies that obtain funding from the Modernization Fund simplify procedures.

Sonia Voinescu, Managing Associate, Crina-Anastasia Petrache, Associate
Dec 4 2024
Article by Dan Dascălu, Partner, D&B David și Baias, Sonia Bălănescu, Managing Associate, D&B David și Baias, and Cosmina Mieilă, Associate, D&B David și Baias: The workplace health revolution: Combating burnout becomes a legal priority

Dan Dascălu, Partner, Sonia Bălănescu, Managing Associate, Cosmina Mieilă, Associate
Nov 29 2024
Article by Mihail Boian, Partner D&B David și Baias, Monica Todose, Director, and Ala Popa, Senior Manager: The OECD announces the new champions of amicable procedures. The novelty this year is the inclusion of APA in this ranking. How is Romania faring?

Mihail Boian, Partner, Monica Todose, Director, and Ala Popa, Senior Manager
Nov 21 2024
Article by Georgiana Bălan, Managing Associate D&B David și Baias: Are farmlands near the borders non-tradable?

Georgiana Bălan, Managing Associate
Oct 3 2024
Article by Sonia Voinescu, Managing Associate D&B David și Baias, and Gabriela Ifrim, Senior Associate D&B David și Baias: Major funding opportunity for new investment in electricity storage from the Modernization Fund.

Sonia Voinescu, Managing Associate, Gabriela Ifrim, Senior Associate
Sep 27 2024
Article by Cătălina Nacev, Managing Associate D&B David și Baias, Mihaela Ragea, Senior Associate, and Andreea Roșu, Junior Associate: The requirements imposed by ANPC on economic operators to combat the “shrinkflation” phenomenon have been published, with a series of ambiguities

Cătălina Nacev, Managing Associate, Mihaela Cristina Ragea, Senior Associate, Andreea-Eleonora Roşu, Associate
Sep 20 2024
Article by Cătălina Nacev, Managing Associate D&B David și Baias, Mihaela Ragea, Senior Associate, and Andreea Roșu, Junior Associate: The requirements imposed by ANPC on economic operators to combat the “shrinkflation” phenomenon have been published, with a series of ambiguities

Cătălina Nacev, Managing Associate, Mihaela Cristina Ragea, Senior Associate, Andreea-Eleonora Roşu, Associate
Sep 16 2024
Article by Adina Guțiu, Counsel, and Sonia Voinescu, Managing Associate: The CfD scheme: Good news for renewable energy investors

Adina Guțiu, , Sonia Voinescu, Managing Associate
Jul 30 2024
Ovidiu Bold, Partner D&B David si Baias, was referenced in a feature article about reporting and compliance in sustainability, published following a conference organized by Finmedia.

Ovidiu Bold, Partner
Jul 25 2024
Article by Georgiana Bălan, Managing Associate D&B David și Baias, and Andreea Voicu, Junior Associate D&B David și Baias: What is the solution to securing investments in industrial parks owned by municipalities?

Georgiana Bălan, Managing Associate, Andreea Daniela Voicu, Associate
Jul 10 2024
Article by Cătălina Nacev, Managing Associate D&B David and Baias, and Roxana Bodeanu, Junior Lawyer D&B David and Baias: The Electronic Signature and Trust Services Law has been adopted. What is new regarding the electronic signature?

Cătălina Nacev, Managing Associate, Roxana–Elena Bodeanu, Associate
Jun 20 2024
Article by Ana Maria Iordache, Partner D&B David si Baias, and Inge Abdulcair, Director PwC Romania: A long-awaited decision of the CJEU clarifies the controversy of fixed premises for VAT: Who and where pays the tax.

Ana-Maria Iordache, Partner, Inge Abdulcair, Director PwC Romania
Jun 19 2024
Ana Maria Iordache, Partner D&B David and Baias, was quoted in an article about green investments and the sustainability strategies.

Ana-Maria Iordache, Partner
May 27 2024
The article by Mircea Bozga, Partner, and Anda Rojanschi, Partner, D&B David and Baias, analysing risk factors for companies and why some of them bring opportunities for growth while others are disruptive, was further quoted in the news.

Anda Rojanschi, Partner, Mircea Bozga, Partner PwC
May 17 2024
Ana-Maria Iordache, Partner D&B David și Baias, was quoted in an article about the best ways to manage fines received for non-compliance with the RO e-Transport system, following her presence at the Transit Logistics Gala.

Ana-Maria Iordache, Partner
May 12 2024
Ana-Maria Iordache, Partner D&B David și Baias, was quoted in two articles discussing ESG reporting and how to manage fines received for non-compliance with the RO e-Transport system, following her presence at the Tranzit Logistics Gala.

Ana-Maria Iordache, Partner
Apr 9 2024
Article by Anda Rojanschi, Partner D&B David and Baias, and Andreea Bistriceanu, Director PwC Romania: The M&A market in 2023: More cautious and selective buyers, longer processes and changing regulations

Anda Rojanschi, Partner, Andreea Bistriceanu , director PwC România
Mar 27 2024
Article by Ana-Maria Iordache, Partner D&B David and Baias, and Dora Cristian, Senior Manager: Carbon taxation will force companies to adjust their business model towards sustainability

Ana-Maria Iordache, Partner, Dora Cristian, Senior Manager
Mar 14 2024
Mihail Boian, Partner D&B David și Baias, was quoted in an article about cross-border fraud and the PIF directive following his presentation at PwC Romania Annual Tax Conference.

Mihail Boian, Partner
Mar 7 2024
Dan Dascălu, Partner D&B Davis și Baias, was quoted in an article about SAF-T 2024 following his presentation at PwC Romania Annual Tax Conference.

Dan Dascălu, Partner
Mar 5 2024
Article by Oana Munteanu, Director, Sonia Bălănescu, Senior Associate D&B David și Baias, and Florina Ilie, Manager: „Fair wages, a priority in the development of a sustainable business according to the new international regulations and the increased interest in the Social component of ESG”.

Sonia Bălănescu, Managing Associate, Oana Munteanu , Director, Florina Ilie , Manager
Feb 15 2024
The article by Georgiana Bălan, Managing Associate D&B David și Baias, and Diana Beatrice Bortăș, Associate D&B David și Baias, about the increasing importance of “green clauses” in rental contracts was featured in the news.

Georgiana Bălan, Managing Associate, Diana-Beatrice Bortăş, Associate
Jan 30 2024
Article by Sonia Voinescu, Managing Associate D&B David și Baias: Competition authorities are looking into the use of artificial intelligence that risks generating new anti-competitive behavior

Generative artificial intelligence (AI) is the most searched topic of 2023 on the Wikipedia online encyclopedia and the technology considered to have the greatest potential to transform and take most industries to another level of development.

Sonia Voinescu, Managing Associate
Jan 10 2024
Ruxandra Târlescu, Partner, Inge Abdulcair, Director, and Cătălina Nacev, Managing Associate D&B David și Baias, and the PwC Romania Tax Talks podcast were quoted in an article discussing the changes brought to consumption taxes and the markup capping.

Cătălina Nacev, Managing Associate, Ruxandra Târlescu , Partener PwC, Inge Abdulcair , Director PwC
Jan 3 2024
What will happen to taxes in 2024. What is new and what will it mean for companies and individuals?

The last article of the year included in the editorial project „Agenda de mâine” was signed by Daniel Anghel, Partner, Ionuț Simion, Partner, and Dan Dascălu, Partner D&B David și Baias, and it discussed the expectations for taxes in the next two years, considering that 2024 has four rounds of elections. The aim of the editorial project was to help businesses and their leaders understand economic mechanisms, anticipate the consequences of changes on companies and make informed decisions in a period of profound transformations in the economy and society.

Dan Dascălu, Partner, Daniel Anghel, Ionuț Simion
Jan 3 2024
Every two years, at the end of December, non-withholding returns to the radar of the Tax Evasion Law.

Dan Dascălu, Partner, Mihail Boian, Partner
Dec 12 2023
ESG means new opportunities for growth, but also challenges: How we find the balance between short-term performance and long-term sustainability

Reaching a balance between short-term performance and long-term sustainability through ESG in the article included this week in the „Agenda de mâine” editorial project. The aim of the editorial project is to help businesses and their leaders understand economic mechanisms, anticipate the consequences of changes on companies and make informed decisions in a period of profound transformations in the economy and society.

Monica Movileanu, Partner, Sorin Petre, Partner, Ana-Maria Iordache, Partner
Dec 11 2023
Anti-bullying and harassment prevention methodology – are you ready to implement and use this new organisational tool?

Dan Dascălu, Partner, Sonia Bălănescu, Managing Associate
Nov 29 2023
Who buys companies and why: Consolidation or market repositioning, but especially business model transformation drives acquisition decisions

Article included in the editorial project „Agenda de mâine”, analyzing the mergers and acquisitions market in 2023 in Romania and the economic reasons behind buying companies. The aim of the editorial project is to help businesses and their leaders understand economic mechanisms, anticipate the consequences of changes on companies and make informed decisions in a period of profound transformations in the economy and society.

Anda Rojanschi, Partner, Cornelia Bumbăcea , Partner, Andreea Mitiriță , Partner
Nov 21 2023
D&B’s pharma and healthcare practice was presented in an article published by Bizlawyer.

Anda Rojanschi, Partner D&B David și Baias, and Ana Maria Iordache, Partner D&B David și Baias, were quoted in the feature.
Nov 14 2023
EU rules regarding wage transparency: How should employers prepare for the implementation?

Ana-Maria Iordache, Partner, Sonia Bălănescu, Managing Associate, Ecaterina Boca, ESG Manager
Nov 10 2023
Less than a month before the implementation of the guarantee-return system, important legislative amendments have been made

Cătălina Nacev, Managing Associate, Roxana–Elena Bodeanu, Associate
Oct 30 2023
What alternatives do private companies have to adjust the prices in public acquisitions following the rise in costs that are expected after the recent fiscal measures

Dan Dascălu, Partner, Radu Noșlăcan, Managing Associate
Sep 21 2023
The Contribution to the Energy Transition Fund: Uncertainties persist, despite successive law corrections

Mihail Boian, Partner, Andreea Mitiriță, Partener PwC România, Cristina Fuioagă, Director PwC România
Aug 2 2023
Imports of high CO2 emitting products from outside the European Union will be taxed in the EU: Carbon Border Adjustment Mechanism (CBAM)

Ana-Maria Iordache, Partner, Ludmila Petrescu, Senior Manager PwC Romania
Jul 13 2023
Whistleblowers from an ESG perspective: Why is it important for companies to implement internal reporting procedures?

Daniel Vinerean, Managing Associate, Ecaterina Boca, Manager ESG
Jul 12 2023
Competition authorities may find personal data protection violations

Daniel Vinerean, Managing Associate, Sonia Voinescu, Managing Associate
Jul 4 2023
A CJEU decision clarifies the controversial issue of fixed establishment for VAT which can generate significant tax liabilities

Ana-Maria Iordache, Partner, Inge Abdulcair, Director, PwC Romania
Jun 8 2023
ANAF prepares a series of control campaigns to verify the existence of fixed and/or permanent offices

Ana-Maria Iordache, Partner
May 25 2023
The bottleneck in the construction of renewable energy parks: How do we find the balance between developing these projects and protecting farmland?

Georgiana Bălan, Managing Associate, Diana-Beatrice Bortăş, Associate
May 18 2023
Digital transformation and the green transition encourage the implementation of a paperless environment

Cătălina Nacev, Managing Associate, Ecaterina Boca, Manager PwC România
May 5 2023
2022 – Another year and other champions in the OECD report about mutual agreement procedure. How did Romania perform last year?

Mihail Boian, Partner, Monica Todose, Director, PwC România
May 5 2023
Ana Maria Iordache, Partner, D&B David și Baias, was quoted in a feature about the EU Sustainability regulations.
Apr 7 2023
The gift voucher saga has ended well for the taxpayer in terms of taxation. But what about the negative consequences of the tax acts?

Dan Dascălu, Partner, Mihaela Cristina Ragea, Senior Associate
Apr 3 2023
Relaxation of state aid rules. More flexibility for Member States to support the transition to a zero net emissions economy

Sonia Voinescu, Managing Associate, Gabriela Ifrim, Senior Associate
Mar 30 2023
Can the termination agreement require the payment of training compensation?

Cosmina Mieilă, Associate
Mar 29 2023
Ana-Maria Iordache, Partner, D&B David și Baias, was quoted in a feature about the sustainability regulatory changes at European level.

Ana-Maria Iordache, Partner
Mar 21 2023
What greenwashing means and what the consequences are for companies: Regulation and penalties are imminent.

Ana-Maria Iordache, Partner
Mar 14 2023
Tax control predominantly in the ANAF office versus control at taxpayers’ premises: Increased vulnerability or advantages for companies?

PwC Annual Tax Conference wrap-up article

Dan Dascălu, Partner, Mihail Boian, Partner, Mihaela Cristina Ragea, Senior Associate, Iulian Panfiloiu , Director, Monica Todose, Director, Anastasia Dereveanchina, Senior Manager, Oana Țăranu, Senior Manager
Jan 3 2023
After a saga of more than 7 years, the end of 2022 brings the favourable settlement of two tax disputes in the insurance sector, confirming that they do not owe VAT and social security contributions over-assessed in tax audits

Dan Dascălu, Partner, Mihail Boian, Partner

Legal Alerts

Books

Volume “Company law –comments by article”, 6th edition
Sorin David (co-author) – updated and republished in 2023, edited by C.H.Beck, Bucharest

Volume „Marile modificări şi marile ratări ale Noului Cod de procedură fiscală”
Dan Dascălu, Partner D&B David şi Baias, 2023, Bucharest

Volume “Company law –comments by article”, 5th edition
Sorin David (co-author) – updated and republished in 2014, edited by C.H.Beck, Bucharest

Volume “Tax litigation treaty”
Dan Dascalu – volume published in 2014, edited by Hamangiu, Bucharest

Volume “The extraterritorial recovery by EU member states of receivables”
Dan Dascalu – volume published in 2011, “Praxis Fiscal” Collection, edited by C.H.Beck, Bucharest

Volume “Company law –comments by article”, 4th edition”
Sorin David (co-author) – updated and republished in 2009, edited by C.H.Beck, Bucharest

“Company Groups în Romania: Current Status and Legal Implications” in UNTERNEHMENSGRUPPEN ÎN MITTEL-UND OSTEUROPAISCHEN LANDERN
Sorin David – volume published in 2002, edited by Mohr Siebeck (Germany)

Volume “Simulation. A study of doctrine and case law”
Flavius A. Baias – volume published in 2003, edited by „Rosetti

Volume “Theoretical and practical explanations to the Fiscal Procedure Code”
Daniel Dascălu (coauthor) – volume published in 2005, edited by „Rosetti”