{"id":12178,"date":"2023-04-25T08:19:02","date_gmt":"2023-04-25T06:19:02","guid":{"rendered":"https:\/\/david-baias.ro\/?page_id=12178"},"modified":"2023-12-21T12:47:35","modified_gmt":"2023-12-21T10:47:35","slug":"publications","status":"publish","type":"page","link":"https:\/\/www.david-baias.ro\/en\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"\n<div class=\"wp-block-cover alignfull is-light db23-home-hero db23-hero-01\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim-10 has-background-dim\"><\/span><img decoding=\"async\" width=\"1920\" height=\"1080\" class=\"wp-block-cover__image-background wp-image-10961\" alt=\"\" src=\"https:\/\/david-baias.ro\/wp-content\/uploads\/2023\/05\/David_Baias_G-914272382.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/www.david-baias.ro\/wp-content\/uploads\/2023\/05\/David_Baias_G-914272382.jpg 1920w, https:\/\/www.david-baias.ro\/wp-content\/uploads\/2023\/05\/David_Baias_G-914272382-300x169.jpg 300w, https:\/\/www.david-baias.ro\/wp-content\/uploads\/2023\/05\/David_Baias_G-914272382-1024x576.jpg 1024w, https:\/\/www.david-baias.ro\/wp-content\/uploads\/2023\/05\/David_Baias_G-914272382-768x432.jpg 768w, https:\/\/www.david-baias.ro\/wp-content\/uploads\/2023\/05\/David_Baias_G-914272382-1536x864.jpg 1536w, https:\/\/www.david-baias.ro\/wp-content\/uploads\/2023\/05\/David_Baias_G-914272382-150x84.jpg 150w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"db23-hero-01-wrp\">\n<div class=\"db23-hero-01-pagetitle\">\n<h1>Publications<\/h1>\n<\/div>\n<div class=\"db23-hero-01-quote\">\n<div class=\"db23-hero-01-quote-icon\">\n            <div class=\"wp-block-uagb-icon uagb-icon-wrapper\" style=\"width:60px;\">\n                <span class=\"uagb-svg-wrapper\">\n                    <svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\">\n                        <path d=\"M96 96C42.98 96 0 138.1 0 192s42.98 96 96 96c11.28 0 21.95-2.305 32-5.879V288c0 35.3-28.7 64-64 64c-17.67 0-32 14.33-32 32s14.33 32 32 32c70.58 0 128-57.42 128-128V192C192 138.1 149 96 96 96zM448 192c0-53.02-42.98-96-96-96s-96 42.98-96 96s42.98 96 96 96c11.28 0 21.95-2.305 32-5.879V288c0 35.3-28.7 64-64 64c-17.67 0-32 14.33-32 32s14.33 32 32 32c70.58 0 128-57.42 128-128V192z\"><\/path>\n                    <\/svg><\/span><\/div>\n        <\/div>\n<div class=\"db23-hero-01-quote-content\">\n<div class=\"db23-hero-01-quote-large\">\n\nD&#038;B David and Baias \u2013 a successful partnership\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"inherit-container-width wp-block-group is-layout-constrained wp-container-core-group-is-layout-379caf3d wp-block-group-is-layout-constrained\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--70);margin-bottom:var(--wp--preset--spacing--40)\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"articles\">Articles<\/h2>\n\n\n\n<div class=\"wp-block-query db23-news-ql is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-f39bca43 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-16077 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-03-12T13:58:30+02:00\"><span class=\"date-month\">Mar<\/span> <span class=\"date-day\">11<\/span> <span class=\"date-year\">2026<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2026\/03\/article-by-sonia-balanescu-managing-associate-db-david-si-baias-and-cosmina-mieila-associate-db-david-si-baias-apprenticeship-or-internship-how-do-employers-choose-the-most-effective-way-to-tra\/\" target=\"_self\" >Article by Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David \u0219i Baias, and Cosmina Mieil\u0103, Associate D&#038;B David \u0219i Baias: Apprenticeship or internship? How do employers choose the most effective way to train young professionals<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, <a href=\"\/en\/our-team\/associates\/#cosmina-sima\" title=\"Cosmina Mieil\u0103, Associate D&#038;B David si Baias\">Cosmina Mieil\u0103, Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-16057 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-03-12T12:57:56+02:00\"><span class=\"date-month\">Feb<\/span> <span class=\"date-day\">17<\/span> <span class=\"date-year\">2026<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2026\/02\/article-by-sonia-balanescu-managing-associate-db-david-si-baias-and-daniel-vinerean-managing-associate-db-david-si-baias-pay-transparency-between-confidentiality-and-the-right-to-information-a\/\" target=\"_self\" >Article by Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David \u0219i Baias, and Daniel Vinerean, Managing Associate D&#038;B David \u0219i Baias: Pay transparency between confidentiality and the right to information: a paradigm shift for employers<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#daniel-vinerean\" title=\"Daniel Vinerean, Managing Associate D&#038;B David si Baias\">Daniel Vinerean, Managing Associate<\/a>, <a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-16053 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-03-12T12:55:02+02:00\"><span class=\"date-month\">Feb<\/span> <span class=\"date-day\">13<\/span> <span class=\"date-year\">2026<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2026\/02\/article-by-anastasia-dereveanchina-director-pwc-romania-and-mihai-boian-partner-db-david-si-baias-when-adjustments-are-no-longer-local-map-and-the-new-reality-of-transfer-pricing\/\" target=\"_self\" >Article by Anastasia Dereveanchina, Director PwC Romania, and Mihai Boian, Partner D&#038;B David \u0219i Baias: When adjustments are no longer local: MAP and the new reality of transfer pricing<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/mihail-boian\/\" title=\"Mihail Boian, Partner D&#038;B David si Baias\">Mihail Boian, Partner<\/a>, Anastasia Dereveanchina, Director PwC Romania<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-16045 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-03-12T12:10:33+02:00\"><span class=\"date-month\">Feb<\/span> <span class=\"date-day\">11<\/span> <span class=\"date-year\">2026<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2026\/02\/article-by-ana-maria-iordache-partner-db-david-si-baias-florin-neagoe-senior-manager-and-ecaterina-boca-senior-manager-cbam-2026-the-beginning-of-a-decisive-phase-for-the-trade-of-high-emissio\/\" target=\"_self\" >Article by Ana-Maria Iordache, Partner D&#038;B David \u0219i Baias, Florin Neagoe, Senior Manager, and Ecaterina Boca, Senior Manager: CBAM 2026: The beginning of a decisive phase for the trade of high-emission products<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a>, Florin Neagoe, Senior Manager, Ecaterina Boca, Senior Manager<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-16006 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-01-19T14:09:16+02:00\"><span class=\"date-month\">Nov<\/span> <span class=\"date-day\">24<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/11\/article-by-anda-rojanschi-partner-adina-oprea-counsel-and-adriana-popa-senior-associate-access-to-data-on-the-beneficial-owners-of-companies-in-romania-limited-following-a-decision-by-the-cjeu\/\" target=\"_self\" >Article by Anda Rojanschi, Partner, Adina Oprea, Counsel, and Adriana Popa, Senior Associate: Access to data on the beneficial owners of companies in Romania limited following a decision by the CJEU<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/anda-rojanschi\/\" title=\"Anda Rojanschi, Partner D&#038;B David si Baias\">Anda Rojanschi, Partner<\/a>, <a href=\"#adina-oprea\" title=\"Adina Oprea,  D&#038;B David si Baias\">Adina Oprea, <\/a>, <a href=\"\/en\/our-team\/senior-associates\/#adriana-monica-popa\" title=\"Adriana Monica Popa, Senior Associate D&#038;B David si Baias\">Adriana Monica Popa, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-16001 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-01-19T14:06:11+02:00\"><span class=\"date-month\">Nov<\/span> <span class=\"date-day\">18<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/11\/article-by-mihail-boian-partner-db-david-si-baias-ala-popa-senior-manager-and-elena-andreea-buga-senior-associate-oecd-confirms-progress-in-map-and-apa-procedures-romania-remains-in-the-game\/\" target=\"_self\" >Article by Mihail Boian, Partner D&#038;B David \u0219i Baias, Ala Popa, Senior Manager, and Elena Andreea Buga, Senior Associate: OECD confirms progress in MAP and APA procedures: Romania remains in the game, and the prospects for 2025 are optimistic<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/mihail-boian\/\" title=\"Mihail Boian, Partner D&#038;B David si Baias\">Mihail Boian, Partner<\/a>, Ala Popa, Senior Manager, and Elena Andreea Buga, Senior Associate<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15996 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-01-19T14:03:34+02:00\"><span class=\"date-month\">Nov<\/span> <span class=\"date-day\">5<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/11\/article-by-sonia-balanescu-managing-associate-db-david-si-baias-and-marius-barbu-senior-associate-db-david-si-baias-employee-travel-a-risky-road-for-employers-from-misdemeanor-liability-to-cri\/\" target=\"_self\" >Article by Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David \u0219i Baias, and Marius Barbu, Senior Associate D&#038;B David \u0219i Baias: Employee Travel: A risky road for employers? From misdemeanor liability to criminal liability of administrators.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#marius-barbu\" title=\"Marius Barbu, Senior Associate D&#038;B David si Baias\">Marius Barbu, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15991 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-01-19T14:01:05+02:00\"><span class=\"date-month\">Nov<\/span> <span class=\"date-day\">4<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/11\/article-by-anda-rojanschi-partner-db-david-si-baias-cristina-paduraru-partner-db-david-si-baias-and-corina-celmare-senior-associate-db-david-si-baias-preventing-artificial-decapitalization-of\/\" target=\"_self\" >Article by Anda Rojanschi, Partner D&#038;B David \u0219i Baias, Cristina P\u0103duraru, Partner D&#038;B David \u0219i Baias, and Corina Celmare, Senior Associate D&#038;B David \u0219i Baias: Preventing artificial decapitalization of companies: sanctions for shareholders who do not resolve the negative net asset situation<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/anda-rojanschi\/\" title=\"Anda Rojanschi, Partner D&#038;B David si Baias\">Anda Rojanschi, Partner<\/a>, <a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/cristina-paduraru\/\" title=\"Cristina P\u0103duraru, Partner D&#038;B David si Baias\">Cristina P\u0103duraru, Partner<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#corina-stefania-celmare\" title=\"Corina \u015etefania Celmare, Senior Associate D&#038;B David si Baias\">Corina \u015etefania Celmare, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15974 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-01-19T13:45:15+02:00\"><span class=\"date-month\">Oct<\/span> <span class=\"date-day\">30<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/10\/article-by-mihaela-cristina-balasescu-managing-associate-db-david-si-baias-and-andreea-eleonora-rosu-associate-db-david-si-baias-manufacturers-recommended-retail-price-mrp-legal-boundaries\/\" target=\"_self\" >Article by Mihaela Cristina B\u0103l\u0103\u015fescu, Managing Associate D&#038;B David \u0219i Baias, and Andreea-Eleonora Ro\u015fu, Associate D&#038;B David \u0219i Baias: Manufacturer&#8217;s Recommended Retail Price (MRP), legal boundaries and practical implications for economic operators<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#mihaela-cristina-ragea\" title=\"Mihaela Cristina B\u0103l\u0103\u0219escu (Ragea), Managing Associate D&#038;B David si Baias\">Mihaela Cristina B\u0103l\u0103\u0219escu (Ragea), Managing Associate<\/a>, <a href=\"\/en\/our-team\/associates\/#andreea-eleonora-rosu\" title=\"Andreea-Eleonora Ro\u015fu, Associate D&#038;B David si Baias\">Andreea-Eleonora Ro\u015fu, Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15986 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-01-19T13:57:18+02:00\"><span class=\"date-month\">Oct<\/span> <span class=\"date-day\">23<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/10\/article-by-ana-maria-iordache-partner-db-david-si-baias-and-camelia-manuela-nita-senior-associate-iccj-decision-to-suspend-tax-inspection-common-law-administrative-act-not-fiscal-administrativ\/\" target=\"_self\" >Article by Ana-Maria Iordache, Partner D&#038;B David \u0219i Baias, and Camelia Manuela Ni\u021b\u0103, Senior Associate: \u00ceCCJ: decision to suspend tax inspection, common law administrative act, not fiscal administrative act \u2013 solution pronounced in resolving a conflict of jurisdiction<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#camelia-nita\" title=\"Camelia Ni\u0163\u0103, Senior Associate D&#038;B David si Baias\">Camelia Ni\u0163\u0103, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15980 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-01-19T13:54:26+02:00\"><span class=\"date-month\">Oct<\/span> <span class=\"date-day\">22<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/10\/article-by-dan-dascalu-partner-db-david-si-baias-ionut-simion-partner-pwc-romania-and-mihail-boian-partner-db-david-si-baias-the-reactivation-of-the-mutual-agreement-procedure-by-the-competent-2\/\" target=\"_self\" >Article by Dan Dasc\u0103lu, Partner D&#038;B David \u0219i Baias, Ionu\u021b Simion, Partner PwC Rom\u00e2nia, and Mihail Boian, Partner D&#038;B David \u0219i Baias: The reactivation of the Mutual Agreement Procedure by the Competent Authority in Romania offers a new perspective to taxpayers engaged in avoiding double taxation<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/dan-dascalu\/\" title=\"Dan Dasc\u0103lu, Partner D&#038;B David si Baias\">Dan Dasc\u0103lu, Partner<\/a>, <a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/mihail-boian\/\" title=\"Mihail Boian, Partner D&#038;B David si Baias\">Mihail Boian, Partner<\/a>, Ionut Simion, Partner PwC Rom\u00e2nia<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15842 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T14:24:55+02:00\"><span class=\"date-month\">Oct<\/span> <span class=\"date-day\">21<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/10\/article-by-ecaterina-boca-senior-manager-and-andra-iliescu-deputy-manager-beyond-legal-compliance-strategic-opportunities-in-the-value-chain-and-the-benefits-of-anticipating-csddd-and-eudr\/\" target=\"_self\" >Article by Ecaterina Boca, Senior Manager, and Andra Iliescu, Deputy Manager: Beyond legal compliance: strategic opportunities in the value chain and the benefits of anticipating CSDDD and EUDR<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\">Ecaterina Boca, Senior Manager<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15837 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T14:22:17+02:00\"><span class=\"date-month\">Oct<\/span> <span class=\"date-day\">20<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/10\/article-by-dan-dascalu-partner-db-david-si-baias-and-alexandra-iacob-managing-associate-db-david-si-baias-when-the-bargain-becomes-taxable-what-implications-and-complications-could-arise-from-t\/\" target=\"_self\" >Article by Dan Dasc\u0103lu, Partner D&#038;B David \u0219i Baias, and Alexandra Iacob, Managing Associate D&#038;B David \u0219i Baias: When the bargain becomes taxable: what implications and complications could arise from the &#8220;Temu tax&#8221; and what the legislator should consider to resolve them<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/dan-dascalu\/\" title=\"Dan Dasc\u0103lu, Partner D&#038;B David si Baias\">Dan Dasc\u0103lu, Partner<\/a>, <a href=\"\/en\/our-team\/managing-associates\/#alexandra-iacob\" title=\"Alexandra Iacob, Managing Associate D&#038;B David si Baias\">Alexandra Iacob, Managing Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15976 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-01-19T13:49:41+02:00\"><span class=\"date-month\">Oct<\/span> <span class=\"date-day\">17<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/10\/article-by-sonia-balanescu-managing-associate-db-david-si-baias-and-marius-barbu-senior-associate-db-david-si-baias-myths-about-pay-transparency-what-companies-and-hr-professionals-need-to-know-2\/\" target=\"_self\" >Article by Sonia B\u0103l\u0103nescu; Managing Associate D&#038;B David \u0219i Baias, and Marius Barbu, Senior Associate D&#038;B David \u0219i Baias: Myths about pay transparency: What companies and HR professionals need to know about the new European Directive<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#marius-barbu\" title=\"Marius Barbu, Senior Associate D&#038;B David si Baias\">Marius Barbu, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15822 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T13:53:52+02:00\"><span class=\"date-month\">Oct<\/span> <span class=\"date-day\">16<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/10\/article-by-dan-dascalu-partner-db-david-si-baias-ionut-simion-partner-pwc-romania-and-mihail-boian-partner-db-david-si-baias-the-reactivation-of-the-mutual-agreement-procedure-by-the-competent\/\" target=\"_self\" >Article by Dan Dasc\u0103lu, Partner D&#038;B David \u0219i Baias, Ionu\u021b Simion, Partner PwC Rom\u00e2nia, and Mihail Boian, Partner D&#038;B David \u0219i Baias: The reactivation of the Mutual Agreement Procedure by the Competent Authority in Romania offers a new perspective to taxpayers engaged in avoiding double taxation<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/dan-dascalu\/\" title=\"Dan Dasc\u0103lu, Partner D&#038;B David si Baias\">Dan Dasc\u0103lu, Partner<\/a>, <a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/mihail-boian\/\" title=\"Mihail Boian, Partner D&#038;B David si Baias\">Mihail Boian, Partner<\/a>, Ionu\u021b Simion, Partner PwC Rom\u00e2nia<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15820 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T13:52:14+02:00\"><span class=\"date-month\">Oct<\/span> <span class=\"date-day\">14<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/10\/article-by-ana-maria-iordache-partner-db-david-si-baias-adriana-costea-partner-pwc-romania-camelia-manuela-nita-senior-associate-db-david-si-baias-landmark-decision-courts-annul-ex-officio-ta\/\" target=\"_self\" >Article by Ana-Maria Iordache, Partner D&#038;B David \u0219i Baias, Adriana Costea, Partner PwC Romania, Camelia Manuela Ni\u021b\u0103, Senior Associate D&#038;B David \u0219i Baias: Landmark decision: Courts annul ex officio tax registration decision of a fixed establishment and thus end a common practice in tax inspections<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#camelia-nita\" title=\"Camelia Ni\u0163\u0103, Senior Associate D&#038;B David si Baias\">Camelia Ni\u0163\u0103, Senior Associate<\/a>, Adriana Costea, Partener PwC Rom\u00e2nia<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15807 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T13:45:27+02:00\"><span class=\"date-month\">Oct<\/span> <span class=\"date-day\">10<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/10\/articol-de-anda-rojanschi-partener-db-david-si-baias-cristina-paduraru-partener-db-david-si-baias-si-corina-celmare-senior-associate-db-david-si-baias-dividendele-sub-control-ce-schimba-pach\/\" target=\"_self\" >Article by Anda Rojanschi, Partner D&#038;B David \u0219i Baias, Cristina P\u0103duraru, Partner D&#038;B David \u0219i Baias, and Corina Celmare, Senior Associate D&#038;B David \u0219i Baias: Dividends under scrutiny: What Package II changes for companies and what you need to know<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/anda-rojanschi\/\" title=\"Anda Rojanschi, Partner D&#038;B David si Baias\">Anda Rojanschi, Partner<\/a>, <a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/cristina-paduraru\/\" title=\"Cristina P\u0103duraru, Partner D&#038;B David si Baias\">Cristina P\u0103duraru, Partner<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#corina-stefania-celmare\" title=\"Corina \u015etefania Celmare, Senior Associate D&#038;B David si Baias\">Corina \u015etefania Celmare, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15803 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T13:41:33+02:00\"><span class=\"date-month\">Oct<\/span> <span class=\"date-day\">10<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/10\/article-by-dan-dascalu-partner-db-david-si-baias-mihail-boian-partner-db-david-si-baias-and-catalina-nacev-managing-associate-db-david-si-baias-journal-of-a-controversial-legislative-package\/\" target=\"_self\" >Article by Dan Dasc\u0103lu, Partner D&#038;B David \u0219i Baias, Mihail Boian, Partner D&#038;B David \u0219i Baias, and C\u0103t\u0103lina Nacev, Managing Associate D&#038;B David \u0219i Baias: Journal of a controversial legislative package (II) &#8211; Changes to the scheduling of tax obligations: what is changing, who can still benefit, how and, above all, at what price?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/dan-dascalu\/\" title=\"Dan Dasc\u0103lu, Partner D&#038;B David si Baias\">Dan Dasc\u0103lu, Partner<\/a>, <a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/mihail-boian\/\" title=\"Mihail Boian, Partner D&#038;B David si Baias\">Mihail Boian, Partner<\/a>, <a href=\"\/en\/our-team\/managing-associates\/#catalina-nacev-ilie\" title=\"C\u0103t\u0103lina Nacev, Managing Associate D&#038;B David si Baias\">C\u0103t\u0103lina Nacev, Managing Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15794 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T13:35:35+02:00\"><span class=\"date-month\">Oct<\/span> <span class=\"date-day\">3<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/10\/article-by-bogdan-carpa-veche-director-pwc-romania-and-sonia-balanescu-managing-associate-db-david-si-baias-how-do-we-correctly-manage-business-travel-from-a-legal-point-of-view-delegation-or-mo\/\" target=\"_self\" >Article by Bogdan C\u00e2rp\u0103-veche, Director PwC Rom\u00e2nia, and Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David \u0219i Baias: How do we correctly manage business travel from a legal point of view? Delegation or mobility clause?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, Bogdan C\u00e2rp\u0103-veche, Director PwC Rom\u00e2nia<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15814 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T13:48:02+02:00\"><span class=\"date-month\">Sep<\/span> <span class=\"date-day\">30<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/09\/article-by-dan-dascalu-partner-db-david-si-baias-diary-of-a-controversial-legislative-package-an-overview-of-some-of-the-radical-measures-adopted-to-overcome-the-budgetary-fiscal-crisis\/\" target=\"_self\" >Article by Dan Dasc\u0103lu, Partner D&#038;B David \u0219i Baias: Diary of a controversial legislative package \u2013 an overview of some of the radical measures adopted to overcome the budgetary-fiscal crisis<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/dan-dascalu\/\" title=\"Dan Dasc\u0103lu, Partner D&#038;B David si Baias\">Dan Dasc\u0103lu, Partner<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15789 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T13:33:47+02:00\"><span class=\"date-month\">Sep<\/span> <span class=\"date-day\">23<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/09\/article-by-ana-maria-iordache-partner-db-david-si-baias-and-ecaterina-boca-senior-manager-how-esg-assessments-have-become-essential-for-maintaining-a-position-in-the-supply-chain\/\" target=\"_self\" >Article by Ana-Maria Iordache, Partner D&#038;B David \u0219i Baias, and Ecaterina Boca, Senior Manager: How ESG assessments have become essential for maintaining a position in the supply chain<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a>, Ecaterina Boca, Senior Manager<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15787 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T13:32:34+02:00\"><span class=\"date-month\">Sep<\/span> <span class=\"date-day\">19<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/09\/article-by-ana-maria-iordache-partner-db-david-si-baias-and-inge-abdulcair-director-tougher-measures-regarding-company-inactivity-and-dissolution-the-business-environment-must-remain-vigilant-be\/\" target=\"_self\" >Article by Ana-Maria Iordache, Partner D&#038;B David \u0219i Baias, and Inge Abdulcair, Director: Tougher measures regarding company inactivity and dissolution: The business environment must remain vigilant because drastic consequences arise.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a>, Inge Abdulcair, Director PwC<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15775 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T13:22:16+02:00\"><span class=\"date-month\">Sep<\/span> <span class=\"date-day\">18<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/09\/article-by-robert-girdoc-director-daniel-vinerean-managing-associate-db-david-si-baias-and-andrei-brebeanu-associate-db-david-si-baias-the-data-act-has-come-into-effect-what-you-nee\/\" target=\"_self\" >Article by Robert G\u00eerdoc, Director, Daniel Vinerean, Managing Associate, D&#038;B David \u0219i Baias and Andrei Brebeanu, Associate, D&#038;B David \u0219i Baias: The Data Act Has Come Into Effect \u2013 What You Need to Know About the New Data Regime?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#daniel-vinerean\" title=\"Daniel Vinerean, Managing Associate D&#038;B David si Baias\">Daniel Vinerean, Managing Associate<\/a>, <a href=\"\/en\/our-team\/associates\/#andrei-razvan-brebeanu\" title=\"Andrei-R\u0103zvan Brebeanu, Associate D&#038;B David si Baias\">Andrei-R\u0103zvan Brebeanu, Associate<\/a>, Robert G\u00eerdoc, Director<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15772 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T12:55:59+02:00\"><span class=\"date-month\">Sep<\/span> <span class=\"date-day\">15<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/09\/article-by-diana-coroaba-partner-ana-maria-iordache-partner-db-david-si-baias-and-anca-lungeanu-senior-manager-important-changes-to-taxes-on-buildings-land-and-means-of-transport\/\" target=\"_self\" >Article by Diana Coroab\u0103, Partner, Ana-Maria Iordache, Partner &#8211; D&#038;B David \u0219i Baias, and Anca Lungeanu, Senior Manager: Important changes to taxes on buildings, land, and means of transport \u2013 significant increases and eliminated benefits.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a>, Diana Coroab\u0103, Partener \u0219i Anca Lungeanu, Senior Manager<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15757 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-10-23T12:45:32+02:00\"><span class=\"date-month\">Sep<\/span> <span class=\"date-day\">12<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/09\/article-by-robert-girdoc-director-and-daniel-vinerean-managing-associate-db-david-si-baias-nis2-its-time-to-act-what-measures-to-take-and-what-are-the-essential-steps\/\" target=\"_self\" >Article by Robert G\u00eerdoc, Director, and Daniel Vinerean, Managing Associate, D&#038;B David \u0219i Baias: NIS2: It&#8217;s time to act \u2013 What measures to take and what are the essential steps<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#daniel-vinerean\" title=\"Daniel Vinerean, Managing Associate D&#038;B David si Baias\">Daniel Vinerean, Managing Associate<\/a>, Robert G\u00eerdoc, Director PwC<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15741 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-09-11T09:49:03+02:00\"><span class=\"date-month\">Jul<\/span> <span class=\"date-day\">30<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/07\/article-by-izabela-stoicescu-senior-manager-corina-mortici-senior-manager-amanda-dancescu-senior-associate-db-david-si-baias-what-vat-rate-applies-to-herbal-food-supplements-11-or-21-clarific\/\" target=\"_self\" >Article by Izabela Stoicescu, Senior Manager, Corina Mortici, Senior Manager, Amanda D\u0103ncescu, Senior Associate D&#038;B David \u0219i Baias: What VAT rate applies to herbal food supplements: 11% or 21%? Clarifications needed<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#amanda-dancescu\" title=\"Amanda D\u0103ncescu, Managing Associate D&#038;B David si Baias\">Amanda D\u0103ncescu, Managing Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15725 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-07-08T11:28:51+02:00\"><span class=\"date-month\">Jul<\/span> <span class=\"date-day\">8<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/07\/article-by-dan-dascalu-partner-db-david-si-baias-and-mihai-boian-partner-db-david-si-baias-the-refund-of-amounts-paid-to-the-energy-transition-fund-through-geo-33-2025-a-missed-legislative-corr\/\" target=\"_self\" >Article by Dan Dasc\u0103lu, Partner D&#038;B David \u0219i Baias, and Mihai Boian, Partner D&#038;B David \u0219i Baias: The refund of amounts paid to the Energy Transition Fund through GEO 33\/2025, a missed legislative correction<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/dan-dascalu\/\" title=\"Dan Dasc\u0103lu, Partner D&#038;B David si Baias\">Dan Dasc\u0103lu, Partner<\/a>, <a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/mihail-boian\/\" title=\"Mihail Boian, Partner D&#038;B David si Baias\">Mihail Boian, Partner<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15721 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-07-08T11:27:08+02:00\"><span class=\"date-month\">Jul<\/span> <span class=\"date-day\">1<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/07\/article-by-lucian-bozian-partner-db-david-si-baias-and-andreea-toncu-senior-associate-db-david-si-baias-cna-prohibits-pharmacies-from-publishing-promotions-on-dietary-supplements-what-could-be\/\" target=\"_self\" >Article by Lucian Bozian, Partner D&#038;B David \u0219i Baias, and Andreea Toncu, Senior Associate D&#038;B David \u0219i Baias: CNA prohibits pharmacies from publishing promotions on dietary supplements. What could be the effects?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/lucian-bozian\/\" title=\"Lucian Bozian, Partner D&#038;B David si Baias\">Lucian Bozian, Partner<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#andreea-toncu\" title=\"Andreea Toncu, Senior Associate D&#038;B David si Baias\">Andreea Toncu, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15715 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-07-08T11:24:04+02:00\"><span class=\"date-month\">Jun<\/span> <span class=\"date-day\">27<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/06\/article-by-ruxandra-tarlescu-partner-and-tlp-leader-pwc-romania-and-ana-maria-iordache-partner-db-david-si-baias-how-did-food-retailers-diy-retailers-and-car-dealers-end-up-paying-the-additiona\/\" target=\"_self\" >Article by Ruxandra T\u00e2rlescu, Partner and TLP Leader PwC Romania, and Ana-Maria Iordache, Partner D&#038;B David \u0219i Baias: How did food retailers, DIY retailers, and car dealers end up paying the additional tax in the oil and gas sector, and why should they be exempt?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a>, Ruxandra T\u00e2rlescu, Partner and TLP Leader PwC Romania<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15590 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-04-15T15:01:31+02:00\"><span class=\"date-month\">Apr<\/span> <span class=\"date-day\">15<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/04\/article-by-sonia-balanescu-managing-associate-db-david-si-baias-and-marius-barbu-senior-associate-db-david-si-baias-equal-pay-from-the-treaty-of-rome-to-the-eu-directive-a-history-and-an-uncer\/\" target=\"_self\" >Article by Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David \u0219i Baias, and Marius Barbu, Senior Associate D&#038;B David \u0219i Baias: Equal pay: from the Treaty of Rome to the EU Directive. A history and an uncertain future?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#marius-barbu\" title=\"Marius Barbu, Senior Associate D&#038;B David si Baias\">Marius Barbu, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15704 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-07-08T11:15:46+02:00\"><span class=\"date-month\">Apr<\/span> <span class=\"date-day\">15<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/04\/article-by-sonia-balanescu-managing-associate-db-david-si-baias-and-marius-barbu-senior-associate-db-david-si-baias-equal-pay-from-the-treaty-of-rome-to-the-eu-directive-a-history-and-an-uncer-2\/\" target=\"_self\" >Article by Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David \u0219i Baias, and Marius Barbu, Senior Associate D&#038;B David \u0219i Baias: Equal pay: from the Treaty of Rome to the EU Directive. A history and an uncertain future?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#marius-barbu\" title=\"Marius Barbu, Senior Associate D&#038;B David si Baias\">Marius Barbu, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15579 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-04-04T11:15:59+02:00\"><span class=\"date-month\">Apr<\/span> <span class=\"date-day\">4<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/04\/article-by-dan-dascalu-partner-db-david-si-baias-sonia-balanescu-managing-associate-db-david-si-baias-and-cosmina-mieila-associate-db-david-si-baias-when-can-a-simple-transfer-of-personnel-be\/\" target=\"_self\" >Article by Dan Dasc\u0103lu, Partner D&#038;B David \u0219i Baias, Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David \u0219i Baias, and Cosmina Mieil\u0103, Associate D&#038;B David \u0219i Baias: When can a simple transfer of personnel between companies actually be considered a transfer of enterprise? Implications and sanctions.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/dan-dascalu\/\" title=\"Dan Dasc\u0103lu, Partner D&#038;B David si Baias\">Dan Dasc\u0103lu, Partner<\/a>, <a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, <a href=\"\/en\/our-team\/associates\/#cosmina-sima\" title=\"Cosmina Mieil\u0103, Associate D&#038;B David si Baias\">Cosmina Mieil\u0103, Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15569 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-04-04T11:11:28+02:00\"><span class=\"date-month\">Mar<\/span> <span class=\"date-day\">25<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/03\/article-by-ana-maria-iordache-partner-db-david-si-baias-and-adina-vizoli-director-how-is-the-legislative-amendment-that-allows-for-the-adjustment-of-vat-in-relation-to-contributions-paid-in-the-p\/\" target=\"_self\" >Article by Ana-Maria Iordache, Partner D&#038;B David \u0219i 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?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15560 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-04-04T11:05:30+02:00\"><span class=\"date-month\">Mar<\/span> <span class=\"date-day\">11<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/03\/article-by-georgiana-balan-managing-associate-db-david-si-baias-the-real-estate-sector-remains-in-the-focus-of-investors-but-requires-a-strategic-approach-and-more-rigorous-legal-management\/\" target=\"_self\" >Article by Georgiana B\u0103lan, Managing Associate D&#038;B David \u0219i Baias: The real estate sector remains in the focus of investors, but requires a strategic approach and more rigorous legal management.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"#georgiana-balan\" title=\"Georgiana B\u0103lan,  D&#038;B David si Baias\">Georgiana B\u0103lan, <\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15555 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-04-04T11:02:58+02:00\"><span class=\"date-month\">Mar<\/span> <span class=\"date-day\">6<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/03\/article-by-sonia-balanescu-managing-associate-db-david-si-baias-and-marius-barbu-senior-associate-db-david-si-baias-listed-companies-will-have-to-ensure-gender-balance-at-the-management-level-h\/\" target=\"_self\" >Article by Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David \u0219i Baias, and Marius Barbu, Senior Associate D&#038;B David \u0219i Baias: Listed companies will have to ensure gender balance at the management level. How should targeted companies prepare?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#marius-barbu\" title=\"Marius Barbu, Senior Associate D&#038;B David si Baias\">Marius Barbu, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15282 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-03-05T14:26:03+02:00\"><span class=\"date-month\">Mar<\/span> <span class=\"date-day\">5<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/03\/article-by-sonia-voinescu-managing-associate-db-david-si-baias-product-rating-systems-influence-consumer-choices-and-commercial-practices-they-have-come-under-the-scrutiny-of-competition\/\" target=\"_self\" >Article by Sonia Voinescu, Managing Associate D&#038;B David \u0219i Baias: Product rating systems influence consumer choices and commercial practices \/\u200b They have come under the scrutiny of competition authorities for potential competition risks.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-voinescu\" title=\"Sonia Voinescu, Managing Associate D&#038;B David si Baias\">Sonia Voinescu, Managing Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15277 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-03-05T14:23:25+02:00\"><span class=\"date-month\">Mar<\/span> <span class=\"date-day\">4<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/03\/article-with-the-main-statements-made-at-the-pwc-romania-annual-ma-conference-by-anda-rojanschi-partner-db-david-si-baias-andreea-mitirita-partner-pwc-romania-cristina-paduraru-partener-db-dav\/\" target=\"_self\" >Article with the main statements made at the PwC Romania Annual M&#038;A Conference by Anda Rojanschi, Partner D&#038;B David \u0219i Baias, Andreea Mitiri\u021b\u0103, Partner PwC Rom\u00e2nia, Cristina P\u0103duraru, Partener D&#038;B David \u0219i Baias, and Andreea Bistriceanu, Director PwC Rom\u00e2nia: 2025 is expected to be as dinamic as 2024, transactions continue in active markets, and new regulations in IT create opportunities.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/anda-rojanschi\/\" title=\"Anda Rojanschi, Partner D&#038;B David si Baias\">Anda Rojanschi, Partner<\/a>, <a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/cristina-paduraru\/\" title=\"Cristina P\u0103duraru, Partner D&#038;B David si Baias\">Cristina P\u0103duraru, Partner<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15252 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-02-25T10:44:56+02:00\"><span class=\"date-month\">Feb<\/span> <span class=\"date-day\">19<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/02\/article-by-dan-dascalu-partner-db-david-si-baias-sonia-balanescu-managing-associate-db-david-si-baias-and-marius-barbu-senior-associate-db-david-si-baias-selling-the-business-to-multiple-buye\/\" target=\"_self\" >Article by Dan Dasc\u0103lu, Partner D&#038;B David \u0219i Baias, Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David \u0219i Baias, and Marius Barbu, Senior Associate D&#038;B David \u0219i Baias: Selling the business to multiple buyers: How can companies effectively manage employee transfer and avoid litigation?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/dan-dascalu\/\" title=\"Dan Dasc\u0103lu, Partner D&#038;B David si Baias\">Dan Dasc\u0103lu, Partner<\/a>, <a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#marius-barbu\" title=\"Marius Barbu, Senior Associate D&#038;B David si Baias\">Marius Barbu, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15264 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-03-05T14:18:49+02:00\"><span class=\"date-month\">Feb<\/span> <span class=\"date-day\">12<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/02\/article-by-cornelia-bumbacea-partner-anda-rojanschi-partner-db-david-si-baias-and-andreea-bistriceanu-director-from-planning-to-selling-a-company-or-business-how-management-can-prepare-a-succe\/\" target=\"_self\" >Article by Cornelia Bumb\u0103cea, Partner, Anda Rojanschi, Partner D&#038;B David \u0219i Baias, and Andreea Bistriceanu, Director: From planning to selling a company or business: How management can prepare a successful &#8220;exit&#8221;.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/anda-rojanschi\/\" title=\"Anda Rojanschi, Partner D&#038;B David si Baias\">Anda Rojanschi, Partner<\/a>, Cornelia Bumb\u0103cea, Partner, Andreea Bistriceanu, Director<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15246 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-02-25T10:42:33+02:00\"><span class=\"date-month\">Feb<\/span> <span class=\"date-day\">7<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/02\/article-by-sonia-balanescu-managing-associate-and-marius-barbu-senior-associate-new-legislative-changes-regarding-workplace-harassment-what-additional-obligations-do-employers-have-2\/\" target=\"_self\" >Article by Sonia B\u0103l\u0103nescu, Managing Associate, and Marius Barbu, Senior Associate: New legislative changes regarding workplace harassment. What additional obligations do employers have?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#marius-barbu\" title=\"Marius Barbu, Senior Associate D&#038;B David si Baias\">Marius Barbu, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15211 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-02-06T11:25:10+02:00\"><span class=\"date-month\">Feb<\/span> <span class=\"date-day\">6<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/02\/article-by-sonia-balanescu-managing-associate-and-marius-barbu-senior-associate-new-legislative-changes-regarding-workplace-harassment-what-additional-obligations-do-employers-have\/\" target=\"_self\" >Article by Sonia B\u0103l\u0103nescu, Managing Associate, and Marius Barbu, Senior Associate: New legislative changes regarding workplace harassment. What additional obligations do employers have?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#marius-barbu\" title=\"Marius Barbu, Senior Associate D&#038;B David si Baias\">Marius Barbu, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15191 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-02-06T11:09:07+02:00\"><span class=\"date-month\">Jan<\/span> <span class=\"date-day\">14<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/01\/article-by-mihai-boian-partner-db-david-si-baias-and-inge-abdulcair-director-pwc-romania-say-goodbye-to-tax-receipts-for-card-payments-however-more-clarifications-are-needed-regarding-the-mec\/\" target=\"_self\" >Article by Mihai Boian, Partner, D&#038;B David \u0219i 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.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/mihail-boian\/\" title=\"Mihail Boian, Partner D&#038;B David si Baias\">Mihail Boian, Partner<\/a>, Inge Abdulcair, Director, PwC Romania<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-15182 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2025-02-06T10:57:11+02:00\"><span class=\"date-month\">Jan<\/span> <span class=\"date-day\">9<\/span> <span class=\"date-year\">2025<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2025\/01\/the-article-wrote-by-anda-rojanschi-partner-db-david-si-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-imp\/\" target=\"_self\" >The article wrote by Anda Rojanschi, Partner D&#038;B David \u0219i Baias, and Mircea Bozga, Partner PwC Romania &#8220;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&#8221; was quoted in the news.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/anda-rojanschi\/\" title=\"Anda Rojanschi, Partner D&#038;B David si Baias\">Anda Rojanschi, Partner<\/a>, Mircea Bozga, Partner PwC Romania<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14947 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-12-17T13:44:07+02:00\"><span class=\"date-month\">Dec<\/span> <span class=\"date-day\">17<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/12\/article-by-anda-rojanschi-partner-db-david-si-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-orga\/\" target=\"_self\" >Article by Anda Rojanschi, Partner D&#038;B David \u0219i 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.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/anda-rojanschi\/\" title=\"Anda Rojanschi, Partner D&#038;B David si Baias\">Anda Rojanschi, Partner<\/a>, Mircea Bozga, Partner PwC Romania<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14958 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-12-17T13:50:19+02:00\"><span class=\"date-month\">Dec<\/span> <span class=\"date-day\">11<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/12\/article-by-sonia-voinescu-managing-associate-db-david-si-baias-and-crina-anastasia-petrache-associate-db-david-si-baias-the-new-rules-applicable-to-procurement-by-private-companies-that-obtain-f\/\" target=\"_self\" >Article by Sonia Voinescu, Managing Associate D&#038;B David \u0219i Baias, and Crina Anastasia Petrache, Associate D&#038;B David \u0219i Baias: The new rules applicable to procurement by private companies that obtain funding from the Modernization Fund simplify procedures.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-voinescu\" title=\"Sonia Voinescu, Managing Associate D&#038;B David si Baias\">Sonia Voinescu, Managing Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14963 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-12-17T13:53:04+02:00\"><span class=\"date-month\">Dec<\/span> <span class=\"date-day\">4<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/12\/article-by-dan-dascalu-partner-db-david-si-baias-sonia-balanescu-managing-associate-db-david-si-baias-and-cosmina-mieila-associate-db-david-si-baias-the-workplace-health-revolution-combat\/\" target=\"_self\" >Article by Dan Dasc\u0103lu, Partner, D&#038;B David \u0219i Baias, Sonia B\u0103l\u0103nescu, Managing Associate, D&#038;B David \u0219i Baias, and Cosmina Mieil\u0103, Associate, D&#038;B David \u0219i Baias: The workplace health revolution: Combating burnout becomes a legal priority<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/dan-dascalu\/\" title=\"Dan Dasc\u0103lu, Partner D&#038;B David si Baias\">Dan Dasc\u0103lu, Partner<\/a>, <a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, <a href=\"\/en\/our-team\/associates\/#cosmina-sima\" title=\"Cosmina Mieil\u0103, Associate D&#038;B David si Baias\">Cosmina Mieil\u0103, Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14968 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-12-17T14:01:46+02:00\"><span class=\"date-month\">Nov<\/span> <span class=\"date-day\">29<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/11\/article-by-mihail-boian-partner-db-david-si-baias-monica-todose-director-and-ala-popa-senior-manager-the-oecd-announces-the-new-champions-of-amicable-procedures-the-novelty-this-year-is-the-in\/\" target=\"_self\" >Article by Mihail Boian, Partner D&#038;B David \u0219i 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?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/mihail-boian\/\" title=\"Mihail Boian, Partner D&#038;B David si Baias\">Mihail Boian, Partner<\/a>, Monica Todose, Director, and Ala Popa, Senior Manager<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14974 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-12-17T14:02:47+02:00\"><span class=\"date-month\">Nov<\/span> <span class=\"date-day\">21<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/11\/article-by-georgiana-balan-managing-associate-db-david-si-baias-are-farmlands-near-the-borders-non-tradable\/\" target=\"_self\" >Article by Georgiana B\u0103lan, Managing Associate D&#038;B David \u0219i Baias: Are farmlands near the borders non-tradable?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"#georgiana-balan\" title=\"Georgiana B\u0103lan,  D&#038;B David si Baias\">Georgiana B\u0103lan, <\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14873 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-10-24T11:49:08+02:00\"><span class=\"date-month\">Oct<\/span> <span class=\"date-day\">3<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/10\/article-by-sonia-voinescu-managing-associate-db-david-si-baias-and-gabriela-ifrim-senior-associate-db-david-si-baias-major-funding-opportunity-for-new-investment-in-electricity-storage-from-the\/\" target=\"_self\" >Article by Sonia Voinescu, Managing Associate D&#038;B David \u0219i Baias, and Gabriela Ifrim, Senior Associate D&#038;B David \u0219i Baias: Major funding opportunity for new investment in electricity storage from the Modernization Fund.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-voinescu\" title=\"Sonia Voinescu, Managing Associate D&#038;B David si Baias\">Sonia Voinescu, Managing Associate<\/a>, <a href=\"\/en\/our-team\/senior-associates\/#gabriela-ifrim\" title=\"Gabriela Ifrim, Senior Associate D&#038;B David si Baias\">Gabriela Ifrim, Senior Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14871 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-10-24T11:46:53+02:00\"><span class=\"date-month\">Sep<\/span> <span class=\"date-day\">27<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/09\/article-by-catalina-nacev-managing-associate-db-david-si-baias-mihaela-ragea-senior-associate-and-andreea-rosu-junior-associate-the-requirements-imposed-by-anpc-on-economic-operators-to-combat-2\/\" target=\"_self\" >Article by C\u0103t\u0103lina Nacev, Managing Associate D&#038;B David \u0219i Baias, Mihaela Ragea, Senior Associate, and Andreea Ro\u0219u, Junior Associate: The requirements imposed by ANPC on economic operators to combat the &#8220;shrinkflation&#8221; phenomenon have been published, with a series of ambiguities<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#catalina-nacev-ilie\" title=\"C\u0103t\u0103lina Nacev, Managing Associate D&#038;B David si Baias\">C\u0103t\u0103lina Nacev, Managing Associate<\/a>, <a href=\"\/en\/our-team\/managing-associates\/#mihaela-cristina-ragea\" title=\"Mihaela Cristina B\u0103l\u0103\u0219escu (Ragea), Managing Associate D&#038;B David si Baias\">Mihaela Cristina B\u0103l\u0103\u0219escu (Ragea), Managing Associate<\/a>, <a href=\"\/en\/our-team\/associates\/#andreea-eleonora-rosu\" title=\"Andreea-Eleonora Ro\u015fu, Associate D&#038;B David si Baias\">Andreea-Eleonora Ro\u015fu, Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14861 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-09-23T11:10:22+02:00\"><span class=\"date-month\">Sep<\/span> <span class=\"date-day\">20<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/09\/article-by-catalina-nacev-managing-associate-db-david-si-baias-mihaela-ragea-senior-associate-and-andreea-rosu-junior-associate-the-requirements-imposed-by-anpc-on-economic-operators-to-combat\/\" target=\"_self\" >Article by C\u0103t\u0103lina Nacev, Managing Associate D&#038;B David \u0219i Baias, Mihaela Ragea, Senior Associate, and Andreea Ro\u0219u, Junior Associate: The requirements imposed by ANPC on economic operators to combat the &#8220;shrinkflation&#8221; phenomenon have been published, with a series of ambiguities<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#catalina-nacev-ilie\" title=\"C\u0103t\u0103lina Nacev, Managing Associate D&#038;B David si Baias\">C\u0103t\u0103lina Nacev, Managing Associate<\/a>, <a href=\"\/en\/our-team\/managing-associates\/#mihaela-cristina-ragea\" title=\"Mihaela Cristina B\u0103l\u0103\u0219escu (Ragea), Managing Associate D&#038;B David si Baias\">Mihaela Cristina B\u0103l\u0103\u0219escu (Ragea), Managing Associate<\/a>, <a href=\"\/en\/our-team\/associates\/#andreea-eleonora-rosu\" title=\"Andreea-Eleonora Ro\u015fu, Associate D&#038;B David si Baias\">Andreea-Eleonora Ro\u015fu, Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14858 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-09-23T11:07:28+02:00\"><span class=\"date-month\">Sep<\/span> <span class=\"date-day\">16<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/09\/article-by-adina-gutiu-counsel-and-sonia-voinescu-managing-associate-the-cfd-scheme-good-news-for-renewable-energy-investors\/\" target=\"_self\" >Article by Adina Gu\u021biu, Counsel, and Sonia Voinescu, Managing Associate: The CfD scheme: Good news for renewable energy investors<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"#adina-gutiu\" title=\"Adina Gu\u021biu,  D&#038;B David si Baias\">Adina Gu\u021biu, <\/a>, <a href=\"\/en\/our-team\/managing-associates\/#sonia-voinescu\" title=\"Sonia Voinescu, Managing Associate D&#038;B David si Baias\">Sonia Voinescu, Managing Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14742 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-08-01T15:20:37+02:00\"><span class=\"date-month\">Jul<\/span> <span class=\"date-day\">30<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/07\/ovidiu-bold-partner-db-david-si-baias-was-referenced-in-a-feature-article-about-reporting-and-compliance-in-sustainability-published-following-a-conference-organized-by-finmedia\/\" target=\"_self\" >Ovidiu Bold, Partner D&#038;B David si Baias, was referenced in a feature article about reporting and compliance in sustainability, published following a conference organized by Finmedia.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ovidiu-bold\/\" title=\"Ovidiu Bold, Partner D&#038;B David si Baias\">Ovidiu Bold, Partner<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14737 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-08-01T15:18:27+02:00\"><span class=\"date-month\">Jul<\/span> <span class=\"date-day\">25<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/07\/article-by-georgiana-balan-managing-associate-db-david-si-baias-and-andreea-voicu-junior-associate-db-david-si-baias-what-is-the-solution-to-securing-investments-in-industrial-parks-owned-by-mun\/\" target=\"_self\" >Article by Georgiana B\u0103lan, Managing Associate D&#038;B David \u0219i Baias, and Andreea Voicu, Junior Associate D&#038;B David \u0219i Baias: What is the solution to securing investments in industrial parks owned by municipalities?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"#georgiana-balan\" title=\"Georgiana B\u0103lan,  D&#038;B David si Baias\">Georgiana B\u0103lan, <\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14728 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-08-01T15:08:12+02:00\"><span class=\"date-month\">Jul<\/span> <span class=\"date-day\">10<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/07\/article-by-catalina-nacev-managing-associate-db-david-and-baias-and-roxana-bodeanu-junior-lawyer-db-david-and-baias-the-electronic-signature-and-trust-services-law-has-been-adopted-what-is-new\/\" target=\"_self\" >Article by C\u0103t\u0103lina Nacev, Managing Associate D&#038;B David and Baias, and Roxana Bodeanu, Junior Lawyer D&#038;B David and Baias: The Electronic Signature and Trust Services Law has been adopted. What is new regarding the electronic signature?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#catalina-nacev-ilie\" title=\"C\u0103t\u0103lina Nacev, Managing Associate D&#038;B David si Baias\">C\u0103t\u0103lina Nacev, Managing Associate<\/a>, <a href=\"\/en\/our-team\/associates\/#roxana-elena-bodeanu\" title=\"Roxana\u2013Elena Bodeanu, Associate D&#038;B David si Baias\">Roxana\u2013Elena Bodeanu, Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14708 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-06-27T14:40:16+02:00\"><span class=\"date-month\">Jun<\/span> <span class=\"date-day\">20<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/06\/article-by-ana-maria-iordache-partner-db-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-wh\/\" target=\"_self\" >Article by Ana Maria Iordache, Partner D&#038;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.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a>, Inge Abdulcair, Director PwC Romania<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14702 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-06-27T14:38:06+02:00\"><span class=\"date-month\">Jun<\/span> <span class=\"date-day\">19<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/06\/ana-maria-iordache-partner-db-david-and-baias-was-quoted-in-an-article-about-green-investments-and-the-sustainability-strategies\/\" target=\"_self\" >Ana Maria Iordache, Partner D&#038;B David and Baias, was quoted in an article about green investments and the sustainability strategies.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14682 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-06-17T15:43:33+02:00\"><span class=\"date-month\">May<\/span> <span class=\"date-day\">27<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/05\/the-article-by-mircea-bozga-partner-and-anda-rojanschi-partner-db-david-and-baias-analysing-risk-factors-for-companies-and-why-some-of-them-bring-opportunities-for-growth-while-others-are-disrup\/\" target=\"_self\" >The article by Mircea Bozga, Partner, and Anda Rojanschi, Partner, D&#038;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.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/anda-rojanschi\/\" title=\"Anda Rojanschi, Partner D&#038;B David si Baias\">Anda Rojanschi, Partner<\/a>, Mircea Bozga, Partner PwC<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14664 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-06-17T15:15:37+02:00\"><span class=\"date-month\">May<\/span> <span class=\"date-day\">17<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/05\/ana-maria-iordache-partner-db-david-si-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-t\/\" target=\"_self\" >Ana-Maria Iordache, Partner D&#038;B David \u0219i 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.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14672 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-06-17T15:21:12+02:00\"><span class=\"date-month\">May<\/span> <span class=\"date-day\">12<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/05\/ana-maria-iordache-partner-db-david-si-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-pr\/\" target=\"_self\" >Ana-Maria Iordache, Partner D&#038;B David \u0219i 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.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14527 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-04-19T14:10:32+02:00\"><span class=\"date-month\">Apr<\/span> <span class=\"date-day\">9<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/04\/article-by-anda-rojanschi-partner-db-david-and-baias-and-andreea-bistriceanu-director-pwc-romania-the-ma-market-in-2023-more-cautious-and-selective-buyers-longer-processes-and-changing-regulat\/\" target=\"_self\" >Article by Anda Rojanschi, Partner D&#038;B David and Baias, and Andreea Bistriceanu, Director PwC Romania: The M&#038;A market in 2023: More cautious and selective buyers, longer processes and changing regulations<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/anda-rojanschi\/\" title=\"Anda Rojanschi, Partner D&#038;B David si Baias\">Anda Rojanschi, Partner<\/a>, Andreea Bistriceanu , director PwC Rom\u00e2nia<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14474 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-04-02T16:47:21+02:00\"><span class=\"date-month\">Mar<\/span> <span class=\"date-day\">27<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/03\/article-by-ana-maria-iordache-partner-db-david-and-baias-and-dora-cristian-senior-manager-carbon-taxation-will-force-companies-to-adjust-their-business-model-towards-sustainability\/\" target=\"_self\" >Article by Ana-Maria Iordache, Partner D&#038;B David and Baias, and Dora Cristian, Senior Manager: Carbon taxation will force companies to adjust their business model towards sustainability<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/ana-maria-iordache\/\" title=\"Ana-Maria Iordache, Partner D&#038;B David si Baias\">Ana-Maria Iordache, Partner<\/a>, Dora Cristian, Senior Manager<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14458 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-04-02T16:08:25+02:00\"><span class=\"date-month\">Mar<\/span> <span class=\"date-day\">14<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/03\/mihail-boian-partner-db-david-si-baias-was-quoted-in-an-article-about-cross-border-fraud-and-the-pif-directive-following-his-presentation-at-pwc-romania-annual-tax-conference\/\" target=\"_self\" >Mihail Boian, Partner D&#038;B David \u0219i Baias, was quoted in an article about cross-border fraud and the PIF directive following his presentation at PwC Romania Annual Tax Conference.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/mihail-boian\/\" title=\"Mihail Boian, Partner D&#038;B David si Baias\">Mihail Boian, Partner<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14442 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-04-02T15:55:43+02:00\"><span class=\"date-month\">Mar<\/span> <span class=\"date-day\">7<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/03\/dan-dascalu-partner-db-davis-si-baias-was-quoted-in-an-article-about-saf-t-2024-following-his-presentation-at-pwc-romania-annual-tax-conference\/\" target=\"_self\" >Dan Dasc\u0103lu, Partner D&#038;B Davis \u0219i Baias, was quoted in an article about SAF-T 2024 following his presentation at PwC Romania Annual Tax Conference.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/dan-dascalu\/\" title=\"Dan Dasc\u0103lu, Partner D&#038;B David si Baias\">Dan Dasc\u0103lu, Partner<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14440 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-04-02T15:54:07+02:00\"><span class=\"date-month\">Mar<\/span> <span class=\"date-day\">5<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/03\/article-by-oana-munteanu-director-sonia-balanescu-senior-associate-db-david-si-baias-and-florina-ilie-manager-fair-wages-a-priority-in-the-development-of-a-sustainable-business-accord\/\" target=\"_self\" >Article by Oana Munteanu, Director, Sonia B\u0103l\u0103nescu, Senior Associate D&#038;B David \u0219i Baias, and Florina Ilie, Manager: \u201eFair 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\u201d.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-balanescu\" title=\"Sonia B\u0103l\u0103nescu, Managing Associate D&#038;B David si Baias\">Sonia B\u0103l\u0103nescu, Managing Associate<\/a>, Oana Munteanu , Director, Florina Ilie , Manager<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14211 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-02-26T14:07:34+02:00\"><span class=\"date-month\">Feb<\/span> <span class=\"date-day\">15<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/02\/the-article-by-georgiana-balan-managing-associate-db-david-si-baias-and-diana-beatrice-bortas-associate-db-david-si-baias-about-the-increasing-importance-of-green-clauses-in-rental-contracts\/\" target=\"_self\" >The article by Georgiana B\u0103lan, Managing Associate D&#038;B David \u0219i Baias, and Diana Beatrice Bort\u0103\u0219, Associate D&#038;B David \u0219i Baias, about the increasing importance of &#8220;green clauses&#8221; in rental contracts was featured in the news.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"#georgiana-balan\" title=\"Georgiana B\u0103lan,  D&#038;B David si Baias\">Georgiana B\u0103lan, <\/a>, <a href=\"\/en\/our-team\/associates\/#diana-beatrice-bortas\" title=\"Diana-Beatrice Bort\u0103\u015f, Associate D&#038;B David si Baias\">Diana-Beatrice Bort\u0103\u015f, Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14126 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-01-30T14:03:46+02:00\"><span class=\"date-month\">Jan<\/span> <span class=\"date-day\">30<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/01\/article-by-sonia-voinescu-managing-associate-db-david-si-baias-competition-authorities-are-looking-into-the-use-of-artificial-intelligence-that-risks-generating-new-anti-competitive-behavior\/\" target=\"_self\" >Article by Sonia Voinescu, Managing Associate D&#038;B David \u0219i Baias: Competition authorities are looking into the use of artificial intelligence that risks generating new anti-competitive behavior<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\">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.<\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#sonia-voinescu\" title=\"Sonia Voinescu, Managing Associate D&#038;B David si Baias\">Sonia Voinescu, Managing Associate<\/a><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14119 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-01-30T13:47:24+02:00\"><span class=\"date-month\">Jan<\/span> <span class=\"date-day\">10<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/01\/ruxandra-tarlescu-partner-inge-abdulcair-director-and-catalina-nacev-managing-associate-db-david-si-baias-and-the-pwc-romania-tax-talks-podcast-were-quoted-in-an-article-discussing-the-changes\/\" target=\"_self\" >Ruxandra T\u00e2rlescu, Partner, Inge Abdulcair, Director, and C\u0103t\u0103lina Nacev, Managing Associate D&#038;B David \u0219i Baias, and the PwC Romania Tax Talks podcast were quoted in an article discussing the changes brought to consumption taxes and the markup capping.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"\/en\/our-team\/managing-associates\/#catalina-nacev-ilie\" title=\"C\u0103t\u0103lina Nacev, Managing Associate D&#038;B David si Baias\">C\u0103t\u0103lina Nacev, Managing Associate<\/a>, Ruxandra T\u00e2rlescu , Partener PwC, Inge Abdulcair , Director PwC<\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14108 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-01-17T13:14:56+02:00\"><span class=\"date-month\">Jan<\/span> <span class=\"date-day\">3<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/01\/what-will-happen-to-taxes-in-2024-what-is-new-and-what-will-it-mean-for-companies-and-individuals\/\" target=\"_self\" >What will happen to taxes in 2024. What is new and what will it mean for companies and individuals?<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\">The last article of the year included in the editorial project \u201eAgenda de m\u00e2ine\u201d was signed by Daniel Anghel, Partner, Ionu\u021b Simion, Partner, and Dan Dasc\u0103lu, Partner D&amp;B David \u0219i 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.<\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/dan-dascalu\/\" title=\"Dan Dasc\u0103lu, Partner D&#038;B David si Baias\">Dan Dasc\u0103lu, Partner<\/a>, Daniel Anghel, Ionu\u021b Simion <\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-14104 post type-post status-publish format-standard hentry category-articles-en\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2024-01-17T13:06:48+02:00\"><span class=\"date-month\">Jan<\/span> <span class=\"date-day\">3<\/span> <span class=\"date-year\">2024<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2024\/01\/every-two-years-at-the-end-of-december-non-withholding-returns-to-the-radar-of-the-tax-evasion-law\/\" target=\"_self\" >Every two years, at the end of December, non-withholding returns to the radar of the Tax Evasion Law.<\/a><\/h2>\n\n\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"\/>\n<\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/dan-dascalu\/\" title=\"Dan Dasc\u0103lu, Partner D&#038;B David si Baias\">Dan Dasc\u0103lu, Partner<\/a>, <a href=\"https:\/\/www.david-baias.ro\/en\/our-team\/partners\/mihail-boian\/\" title=\"Mihail Boian, Partner D&#038;B David si Baias\">Mihail Boian, Partner<\/a><\/div>\r\n<\/div>\r\n\n<\/li><\/ul><\/div>\n<\/div>\n\n\n\n<div class=\"inherit-container-width wp-block-group is-layout-constrained wp-container-core-group-is-layout-379caf3d wp-block-group-is-layout-constrained\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--70);margin-bottom:var(--wp--preset--spacing--40)\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Legal Alerts<\/h2>\n\n\n\n<div class=\"wp-block-query db23-news-ql db23-news-tlas is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-f39bca43 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-16110 post type-post status-publish format-standard hentry category-tlas\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-03-12T15:29:29+02:00\"><span class=\"date-month\">Feb<\/span> <span class=\"date-day\">17<\/span> <span class=\"date-year\">2026<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2026\/02\/changes-regarding-secondary-establishments-abrogation-of-the-1-deductibility-cap-for-expenses-with-affiliates-and-postponement-of-the-registration-of-individuals-in-ro-e-factura-government-ordinance\/\" target=\"_self\" >Changes regarding secondary establishments, abrogation of the 1% deductibility cap for expenses with affiliates and postponement of the registration of individuals in RO e-Factura: Government Ordinance no. 6\/2026<\/a><\/h2><\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-16105 post type-post status-publish format-standard hentry category-tlas\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-03-12T15:27:45+02:00\"><span class=\"date-month\">Feb<\/span> <span class=\"date-day\">9<\/span> <span class=\"date-year\">2026<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2026\/02\/transposition-of-dac9-into-romanian-legislation-exchange-of-information-for-pillar-two-government-ordinance-no-1-2026-amending-and-supplementing-the-fiscal-procedure-code\/\" target=\"_self\" >Transposition of DAC9 into Romanian legislation (exchange of information for Pillar Two) \u2013 Government Ordinance No. 1\/2026 amending and supplementing the Fiscal Procedure Code<\/a><\/h2><\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><\/div>\r\n<\/div>\r\n\n<\/li><li class=\"wp-block-post post-16101 post type-post status-publish format-standard hentry category-tlas\">\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px\"><span class=\"posted-on\"><time class=\"entry-date published\" datetime=\"2026-03-12T15:25:41+02:00\"><span class=\"date-month\">Feb<\/span> <span class=\"date-day\">6<\/span> <span class=\"date-year\">2026<\/span><\/time><\/span>\n\n<h2 class=\"wp-block-post-title\"><a href=\"https:\/\/www.david-baias.ro\/en\/2026\/02\/new-changes-to-the-title-viii-excise-duties-and-other-special-taxes-of-the-methodological-norms-for-the-application-of-the-fiscal-code-gd-no-39-2026\/\" target=\"_self\" >New changes to the Title VIII \u201cExcise Duties and Other Special Taxes\u201d of the Methodological Norms for the Application of the Fiscal Code: GD no. 39\/2026<\/a><\/h2><\/div>\n\n\n<div>\r\n    <div class=\"db23-articles-subtitle\"><\/div>\r\n    <div class=\"db23-articles-authors\"><\/div>\r\n<\/div>\r\n\n<\/li><\/ul>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/en\/publications\/tlas\/\">See more<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"inherit-container-width wp-block-group is-layout-constrained wp-container-core-group-is-layout-379caf3d wp-block-group-is-layout-constrained\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<hr class=\"wp-block-separator has-text-color has-luminous-vivid-orange-color has-alpha-channel-opacity has-luminous-vivid-orange-background-color has-background is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--70);margin-bottom:var(--wp--preset--spacing--40)\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"books\">Books<\/h2>\n\n\n\n<div class=\"wp-block-uagb-icon-list uagb-block-aa71de3d db23-pubs-list-01 db23-pubs-list-border\"><div class=\"uagb-icon-list__wrap\">\n<div class=\"wp-block-uagb-icon-list-child uagb-block-21e8ab85\"><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M448 336v-288C448 21.49 426.5 0 400 0H96C42.98 0 0 42.98 0 96v320c0 53.02 42.98 96 96 96h320c17.67 0 32-14.33 32-31.1c0-11.72-6.607-21.52-16-27.1v-81.36C441.8 362.8 448 350.2 448 336zM143.1 128h192C344.8 128 352 135.2 352 144C352 152.8 344.8 160 336 160H143.1C135.2 160 128 152.8 128 144C128 135.2 135.2 128 143.1 128zM143.1 192h192C344.8 192 352 199.2 352 208C352 216.8 344.8 224 336 224H143.1C135.2 224 128 216.8 128 208C128 199.2 135.2 192 143.1 192zM384 448H96c-17.67 0-32-14.33-32-32c0-17.67 14.33-32 32-32h288V448z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\"><strong>Volume \u201cCompany law \u2013comments by article\u201d, 6th edition<\/strong><br>Sorin David (co-author) \u2013 updated and republished in 2023, edited by C.H.Beck, Bucharest<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-b7c517df\"><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M448 336v-288C448 21.49 426.5 0 400 0H96C42.98 0 0 42.98 0 96v320c0 53.02 42.98 96 96 96h320c17.67 0 32-14.33 32-31.1c0-11.72-6.607-21.52-16-27.1v-81.36C441.8 362.8 448 350.2 448 336zM143.1 128h192C344.8 128 352 135.2 352 144C352 152.8 344.8 160 336 160H143.1C135.2 160 128 152.8 128 144C128 135.2 135.2 128 143.1 128zM143.1 192h192C344.8 192 352 199.2 352 208C352 216.8 344.8 224 336 224H143.1C135.2 224 128 216.8 128 208C128 199.2 135.2 192 143.1 192zM384 448H96c-17.67 0-32-14.33-32-32c0-17.67 14.33-32 32-32h288V448z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\"><strong>Volume \u201eMarile modific\u0103ri \u015fi marile rat\u0103ri ale Noului Cod de procedur\u0103 fiscal\u0103\u201d<\/strong><br>Dan Dasc\u0103lu, Partner D&amp;B David \u015fi Baias, 2023, Bucharest<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-bd6f9f04\"><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M448 336v-288C448 21.49 426.5 0 400 0H96C42.98 0 0 42.98 0 96v320c0 53.02 42.98 96 96 96h320c17.67 0 32-14.33 32-31.1c0-11.72-6.607-21.52-16-27.1v-81.36C441.8 362.8 448 350.2 448 336zM143.1 128h192C344.8 128 352 135.2 352 144C352 152.8 344.8 160 336 160H143.1C135.2 160 128 152.8 128 144C128 135.2 135.2 128 143.1 128zM143.1 192h192C344.8 192 352 199.2 352 208C352 216.8 344.8 224 336 224H143.1C135.2 224 128 216.8 128 208C128 199.2 135.2 192 143.1 192zM384 448H96c-17.67 0-32-14.33-32-32c0-17.67 14.33-32 32-32h288V448z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\"><strong>Volume \u201cCompany law \u2013comments by article\u201d, 5th edition<\/strong><br>Sorin David (co-author) \u2013 updated and republished in 2014, edited by C.H.Beck, Bucharest<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-e768121a\"><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M448 336v-288C448 21.49 426.5 0 400 0H96C42.98 0 0 42.98 0 96v320c0 53.02 42.98 96 96 96h320c17.67 0 32-14.33 32-31.1c0-11.72-6.607-21.52-16-27.1v-81.36C441.8 362.8 448 350.2 448 336zM143.1 128h192C344.8 128 352 135.2 352 144C352 152.8 344.8 160 336 160H143.1C135.2 160 128 152.8 128 144C128 135.2 135.2 128 143.1 128zM143.1 192h192C344.8 192 352 199.2 352 208C352 216.8 344.8 224 336 224H143.1C135.2 224 128 216.8 128 208C128 199.2 135.2 192 143.1 192zM384 448H96c-17.67 0-32-14.33-32-32c0-17.67 14.33-32 32-32h288V448z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\"><strong>Volume \u201cTax litigation treaty\u201d<br><\/strong>Dan Dascalu \u2013 volume published in 2014, edited by Hamangiu, Bucharest<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-8a5da1c2\"><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M448 336v-288C448 21.49 426.5 0 400 0H96C42.98 0 0 42.98 0 96v320c0 53.02 42.98 96 96 96h320c17.67 0 32-14.33 32-31.1c0-11.72-6.607-21.52-16-27.1v-81.36C441.8 362.8 448 350.2 448 336zM143.1 128h192C344.8 128 352 135.2 352 144C352 152.8 344.8 160 336 160H143.1C135.2 160 128 152.8 128 144C128 135.2 135.2 128 143.1 128zM143.1 192h192C344.8 192 352 199.2 352 208C352 216.8 344.8 224 336 224H143.1C135.2 224 128 216.8 128 208C128 199.2 135.2 192 143.1 192zM384 448H96c-17.67 0-32-14.33-32-32c0-17.67 14.33-32 32-32h288V448z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\"><strong>Volume \u201cThe extraterritorial recovery by EU member states of receivables\u201d<br><\/strong>Dan Dascalu \u2013 volume published in 2011, \u201cPraxis Fiscal\u201d Collection, edited by C.H.Beck, Bucharest<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-5a60cf51\"><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M448 336v-288C448 21.49 426.5 0 400 0H96C42.98 0 0 42.98 0 96v320c0 53.02 42.98 96 96 96h320c17.67 0 32-14.33 32-31.1c0-11.72-6.607-21.52-16-27.1v-81.36C441.8 362.8 448 350.2 448 336zM143.1 128h192C344.8 128 352 135.2 352 144C352 152.8 344.8 160 336 160H143.1C135.2 160 128 152.8 128 144C128 135.2 135.2 128 143.1 128zM143.1 192h192C344.8 192 352 199.2 352 208C352 216.8 344.8 224 336 224H143.1C135.2 224 128 216.8 128 208C128 199.2 135.2 192 143.1 192zM384 448H96c-17.67 0-32-14.33-32-32c0-17.67 14.33-32 32-32h288V448z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\"><strong>Volume \u201cCompany law \u2013comments by article\u201d, 4th edition\u201d<br><\/strong>Sorin David (co-author) \u2013 updated and republished in 2009, edited by C.H.Beck, Bucharest<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-c611e071\"><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M448 336v-288C448 21.49 426.5 0 400 0H96C42.98 0 0 42.98 0 96v320c0 53.02 42.98 96 96 96h320c17.67 0 32-14.33 32-31.1c0-11.72-6.607-21.52-16-27.1v-81.36C441.8 362.8 448 350.2 448 336zM143.1 128h192C344.8 128 352 135.2 352 144C352 152.8 344.8 160 336 160H143.1C135.2 160 128 152.8 128 144C128 135.2 135.2 128 143.1 128zM143.1 192h192C344.8 192 352 199.2 352 208C352 216.8 344.8 224 336 224H143.1C135.2 224 128 216.8 128 208C128 199.2 135.2 192 143.1 192zM384 448H96c-17.67 0-32-14.33-32-32c0-17.67 14.33-32 32-32h288V448z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\"><strong>\u201cCompany Groups \u00een Romania: Current Status and Legal Implications\u201d in UNTERNEHMENSGRUPPEN \u00ceN MITTEL-UND OSTEUROPAISCHEN LANDERN<br><\/strong>Sorin David \u2013 volume published in 2002, edited by Mohr Siebeck (Germany)<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-161729b7\"><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M448 336v-288C448 21.49 426.5 0 400 0H96C42.98 0 0 42.98 0 96v320c0 53.02 42.98 96 96 96h320c17.67 0 32-14.33 32-31.1c0-11.72-6.607-21.52-16-27.1v-81.36C441.8 362.8 448 350.2 448 336zM143.1 128h192C344.8 128 352 135.2 352 144C352 152.8 344.8 160 336 160H143.1C135.2 160 128 152.8 128 144C128 135.2 135.2 128 143.1 128zM143.1 192h192C344.8 192 352 199.2 352 208C352 216.8 344.8 224 336 224H143.1C135.2 224 128 216.8 128 208C128 199.2 135.2 192 143.1 192zM384 448H96c-17.67 0-32-14.33-32-32c0-17.67 14.33-32 32-32h288V448z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\"><strong>Volume \u201cSimulation. A study of doctrine and case law\u201d<br><\/strong>Flavius A. Baias \u2013 volume published in 2003, edited by \u201eRosetti<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-005eb72f\"><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M448 336v-288C448 21.49 426.5 0 400 0H96C42.98 0 0 42.98 0 96v320c0 53.02 42.98 96 96 96h320c17.67 0 32-14.33 32-31.1c0-11.72-6.607-21.52-16-27.1v-81.36C441.8 362.8 448 350.2 448 336zM143.1 128h192C344.8 128 352 135.2 352 144C352 152.8 344.8 160 336 160H143.1C135.2 160 128 152.8 128 144C128 135.2 135.2 128 143.1 128zM143.1 192h192C344.8 192 352 199.2 352 208C352 216.8 344.8 224 336 224H143.1C135.2 224 128 216.8 128 208C128 199.2 135.2 192 143.1 192zM384 448H96c-17.67 0-32-14.33-32-32c0-17.67 14.33-32 32-32h288V448z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\"><strong>Volume \u201cTheoretical and practical explanations to the Fiscal Procedure Code\u201d<br><\/strong>Daniel Dasc\u0103lu (coauthor) \u2013 volume published in 2005, edited by \u201eRosetti\u201d<\/span><\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Articles Legal Alerts Books<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"plain-container","ast-site-content-layout":"normal-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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