Ciprian Paun – speaker at the 2021 edition of the National Fiscal Law Conference

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Ciprian Paun, Partner and Co-head of NNDKP’s Cluj-Napoca office, participated in the 8th edition of the National Fiscal Law Conference, where he moderated the panel International Taxation. The event brought together renowned members of the academia and the legal profession, both from Romania and abroad.

Key points highlighted by Ciprian during the debate included:

  • defining the 45-day term to file the administrative appeal, which is a time limit;
  • this provision of the Fiscal Procedure Code has numerous defects of constitutionality and legality, in light of the provisions of the European fiscal law and the taxpayer’s rights, as defined by international regulations to which Romania is a party;
  • the need to amend the provisions of the Fiscal Procedure Code through a proposed lex ferenda that will make the 45-day term a recommendation period, and not a time limit, taking into consideration the incidence in practice of special situations.

The conference was organized by the Faculty of Law of the West University of Timisoara, the Faculty of Law of the Bucharest University of Economic Studies, the Romanian Chambers of Tax Advisors, and hosted by

More details about the event can be found here (in Romanian).

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