The CELF Community and NNDKP’s Center of Excellence in Tax Disputes (NNDKP CELF) will hold in November the sixth event part of the series of business gatherings scheduled for 2023, designed to provide a platform for relevant debates on topical tax matters.
The CELF Community and NNDKP’s Center of Excellence in Tax Disputes (NNDKP CELF) held in September the fifth event part of the series of business gatherings scheduled for 2023, designed to provide a platform for relevant debates on topical tax matters.
The Bucharest Court of Appeals has recently decided to refer several questions to the Court of Justice of the European Union for a preliminary ruling on the interpretation of the EU law to clarify the lawfulness of the electrical energy production surcharge imposed by Law 259/2021. The request came from a company operating in the renewable energy sector, represented by Nestor Nestor Diculescu Kingston Petersen (NNDKP). Additionally, the Bucharest Court of Appeals referred to the Constitutional Court an objection of unlawfulness relating to the same legal provisions on the surcharge imposed for electrical energy production.
Nestor Nestor Diculescu Kingston Petersen (NNDKP) successfully represented ENEL (E-Distributie Banat) in a complex tax dispute relating to the possibility of the taxpayer deducting the value of tax depreciation for tangible assets (electricity grid connectors) acquired from the company’s clients through transfer, for the calculation of corporate income tax. Initially, tax authorities rejected this possibility based on the way in which the company acquired the connectors (free of charge) and considering the existence of accounting depreciation rules different from the tax depreciation rules that were used.
