Emanuel Bancila Email and Phone Number

Leads the Tax Policy and Controversy practice in Romania, overseeing a team of 17 lawyers who specialize in tax and tax procedure matters. Has 20 years of experience in tax litigation. Developed a high profile in dispute resolution and has extensive experience in tax planning, negotiating with the relevant tax authorities, and assisting clients in challenging tax decisions by authorities in areas including transfer pricing, excise, VAT and CIT. Member of the AmCham committee for taxation and actively involved in redrafting the New Tax Procedure Code that entered into force as of January 2016. He regularly contributes to the annual “Doing Business Report” prepared by the World Bank, several tax and law magazines, and the International Tax Review.

I joined EY in 2013 and I am based in the Bucharest office. I have 20 years of experience in tax litigation, 11 of which have been in a Big Four environment. I also headed the legal departments of various multinational companies dealing with a highly regulated environment, especially taxation.► I assisted and represented taxpayers in challenging tax assessment decisions issued by tax authorities for alleged breach of regulations concerning the payment of various taxes (e.g., profit tax, withholding tax, social contributions, income tax, VAT and local tax), tax incentives included in the privatization contracts, and tax warehouse authorizations applicable to excisable goods. I also have helped and represented taxpayers in challenging fines imposed by tax authorities.► I have assisted and represented taxpayers on requests for a preliminary ruling of European Court of Justice in front of national and European jurisdictions due to infringement of EU legislation.► I have represented clients in challenging the enforcement procedure illegally started by the tax authorities (e.g., lack of the title, non-observance of the procedural rules regarding the enforcement of the state budget liabilities) as well as in suspending the effects of the tax assessment decision to preclude the tax authorities in carrying out any enforcement proceedings against the taxpayer.► Having set an important legal precedent in obtaining default legal interest from the state because of the late refund of the VAT requested by its clients, Emanuel’s practice became the major player in the law business regarding the compelling of tax authorities by the court to pay late interest to taxpayers.► I am the only tax litigator who managed to reopen in a court of law two of the biggest Romanian refineries, which had been shut down by the Romanian tax authorities.