Reff & Associates SCA has an established reputation in the Romanian legal market, frequently assisting multinational companies with various tax aspects: VAT, excise duties, corporate income tax, PIT, environmental tax, and double taxation. The team can support clients before various authorities – including Romanian tax authorities, the ECJ, the European Court of Human Rights, and the European Commission – providing comprehensive services, from audits to infringement proceedings. Key contacts are Bogdan Mărculeț, recommended for complex taxation disputes including arbitration; Emanuel Bondalici, who has significant experience in fixed establishment matters; and Mihnea Galgoţiu-Săraru, a seasoned litigator.
Legal 500 Editorial commentary
Accolades
Client satisfaction: Lawyer & team quality
Client satisfaction: Billing & efficiency
Client satisfaction: Sector knowledge
Testimonials
Collated independently by Legal 500 research team.
- It is unique because they are a professional team that has achieved concrete results in key processes, such as with tax authorities, which makes the difference compared to other companies in the field.
- The main strengths are people and collaboration.
- The lawyers in the tax litigation practice of Reff & Associates stand out for their combination of technical knowledge, honesty, and commitment to long-term client success. They understand when to take bold positions and when to recommend pragmatic compromise. Among them, Emanuel Bondalici deserves mention. He has handled all of our tax controversy cases with exceptional confidence and professionalism. Emanuel’s approach is marked by honesty and does not shy away from giving realistic assessments, even when the message is difficult. This integrity has built trust with us. Importantly, his focus is always on sustainable, long-term outcomes rather than short-term appearances. He consistently prioritizes.
- Their professionalism.
- Having a close relationship and history with the Deloitte team ensures that we can have assistance tailored to our business requirements.
- Knowledgeable on complex tax issues. Reliable and responsive. Strong business understanding.
- Over the last few years, the tax litigation practice of Reff & Associates has built a strong track record of handling highly complex disputes for us, most notably a landmark VAT case in front of both the European Court of Justice and the national courts, where they obtained a precedent-setting judgment and the recovery of significant amounts paid by us. I would say that they are a young, highly motivated team with the ability to deliver clear and pragmatic solutions. We understand that tax disputes can weigh heavily on business operations, so we place a premium on responsiveness, clarity, and results-oriented strategies. Another differentiator is their collaboration with Deloitte’s wider tax and advisory teams, which allows us to combine legal advocacy with deep sector and technical tax expertise.
- They are quite familiar with complex business structures and ways of working, which helps a lot in the process, while the seniority and expertise contribute to the content.
- Having deep tax and sector-specific knowledge, they understand the complexities of our tax case (which in the past was unsuccessfully dealt with by other legal competitors in Romania) and consistently deliver results with precision and professionalism. Compared to other firms we’ve worked with, Marculet Bogdan ([email protected]) of Deloitte Legal - Tax - Romania (with whom we closely work) stands out for integrity, efficiency, and genuine care for the client. They’re not just legal advisors—they’re trusted partners. Their team stands out for its responsiveness, clarity, and ability to manage high-stakes matters with confidence and discretion.
- Sound knowledge, responsive, and pleasant to work with.
Key clients
- BCR Bank and BCR Banca pentru Locuințe
- Berlin Chemie A. Menarini
- PPC Group
- Deutsche Leasing România IFN SA
- Ingka Investments
- Leroy Merlin
- Agroexpert
- Agrisol
- Eaton Corp
- Ductil Steel
- Alpiq Energy
- Haier Tech
- Joris IDE
- Henkel
Work highlights
Assisting Berlin Chemie A. Menarini in a dispute against the Romanian tax authorities that have assessed additional VAT under the argument that the foreign company has a fixed establishment in Romania.
Obtained the annulment of a tax assessment made by the Romanian tax authorities, based on an unlawful consideration of a fixed and permanent establishment of the foreign company in Romania.
Assisting several entities from ENEL Group in a series of disputes against the Romanian tax authorities that assessed additional liabilities (VAT and CIT).
Lawyers
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.
Leading associates
Leading associates with regular involvement in their team's key work, and recognition from peers or clients as being ones to watch.
Bogdan Marculet
Other key lawyers
Bogdan Mărculeț; Emanuel Bondalici; Mihnea Galgoțiu-Săraru