D&B David si Baias SCA

Dan Dascălu holds a Bachelor’s Degree in Law from the University of Bucharest, having postgraduate legal qualifications obtained in the Netherlands (The Hague) and in Romania. Dan was also awarded a PhD in Law (Law School, Bucharest University) with a thesis graded summa cum laudae. He has been a member of the Bucharest Bar since 1997. Dan Dascălu heads the litigation team of D&B David și Baias, having particular expertise in tax law, administrative law and labour law, and being constantly acknowledged in various sections of international profile publications. Dan is also CEE Leader of thr PwC Tax Controversy and Dispute Resolution Network. His litigation practice includes legal assistance before administrative authorities, and representation before courts and arbitral tribunals in areas such as tax law, competition law, civil law, labour law. Dan has also assisted clients with infringement proceedings before the European Commission, and in two proceedings regarding questions raised by national courts before the Court of Justice of the European Union for a preliminary ruling, namely the Rafinăria Steaua Română Case (C-424/2012) and the BCR Leasing Case (C-438/12).  Dan was involved, on behalf of the American Chamber of Commerce, in the consultations organized by the Romanian Government with the business communities on the adoption of the Tax procedure code in 2003, being active over time as Coordinator of the Tax working group involved, on behalf of various business organizations (the Coalition for the Development of Romania, the American Chamber of Commerce, etc.), in the consultations held for major amendments of the law, including in the adoption of the New tax procedure in 2015, and, in further amendments made thereto.  As from 2012 and 2013, Dan Dascălu has been teaching “Tax procedure and tax disputes” within the Postgraduate tax courses of the Law School, Bucharest University, and of the Faculty of Finance, Insurance, Banking and Stock Exchange, Bucharest University of Economic Studies. During 1997-2006, Dan Dascălu was an assistant professor of administrative law, civil judicial procedure and commercial law. Dan has also published several books as author (“Tax disputes treaty” and “Extraterritorial recovery of tax receivables”) or co-author (“Theoretical and practical explanations of the Tax Procedure Code”), and several articles in various law journals. Since 2003 Dan has been involved in the process of enactment of the Tax Procedure Code, as well as of its various subsequent amendments. Similarly, he is the coordinator of the Tax Procedure Task Force delegated by Coalitia pentru Dezvoltarea Romaniei to discuss with the Romanian Government the project of the new Tax Procedure Code (which entered into force in 2016) and the changes to be brought to this Code.

Ana-Maria Iordache is a graduate of the Faculty of Law, “A.I.Cuza” University of Iasi, and holds a Master’s degree in European Law from the same university. She also attended the European Law courses of the Faculty of Law at the Modena e Reggio University Emilia, Italy. Ana-Maria has over 10 years of experience in tax and administrative litigation, successfully representing numerous clients both before Romanian authorities and courts, and in proceedings before the Court of Justice of the European Union. Ana-Maria has gained extensive expertise in many complex cases in which she provided legal services to a large number of clients, national and international companies, in various industries such as oil and gas, construction, automotive, pharma, telecommunications, and retail. Her scope of practice includes a wide range of litigations in the areas of tax law, administrative law, competition law, personal data protection, as well as disputes arising from enforcement proceedings. In one of the cases of reference in which Ana-Maria was involved, she successfully represented before national courts of law one of the most important players in Romania on the energy market in a series of tax disputes, which resulted in several enforcement decisions and forced execution decisions having been cancelled, with procedures taking place over four years of litigation. Ana-Maria also represented the most important companies in the pharmaceutical, oil and gas, and telecom sector in competition litigation cases with the cancellation or significant reduction of fines imposed by the competition authority. She also represented four important clients during complex proceedings before the Court of Justice of the European Union in complex tax files. Ana-Maria is a constant lecturer at many tax conferences and an important contributor to discussions on legislative changes in the field of tax and environmental regulation, being recommended as an expert in these areas by the prestigious legal publication Legal 500.