One Move Ahead

Media Coverage

The Most Expensive Day in the History of ANAF” May Not Be the Most Expensive After All


Where taxation decisions have been issued following a tax audit and payment obligations have been established, such measures become enforceable and, if they have not been annulled/stayed, one may proceed to enforcement.

The old Tax Procedure Code adopted by Government Ordinance no. 92/2003, in art. 129, regulated the possibility for the fiscal bodies to institute precautionary measures when there was the risk that a debtor may avoid tax record. Once such measures instituted, they were lifted very hard, either after having been annulled by the court of law after a 2-3 year trial, or after such debtor was subject to enforcement and the payment obligation was settled by payment. Very many times, the precautionary measures were instituted after an audit initiated by the Fiscal Antifraud Directorate General (DGAF). Then ANAF inspectors no longer initiated the tax audit, the only effect being the bankruptcy of the economic agent, whose activity remained blocked for years, without any benefit for the state budget.

Privacy Preferences
When you visit our website, it may store information through your browser from specific services, usually in form of cookies. Here you can change your privacy preferences. Please note that blocking some types of cookies may impact your experience on our website and the services we offer.


The COVID-19 crisis is fast-moving and hard to predict. At ZRVP, our highest priority is the health and wellbeing of our people, our clients and our communities.

Our response measures are aligned with the recommendations and decisions of the Romanian authorities and ensure the safety of our people and visitors as well as the continued provision of key client services and operations.

We would like to assure you that ZRVP will continue to operate seamlessly during the next period, both remotely and at our offices. We will provide continuous legal service to all our clients and assist you in the navigation of the wide range of legal and economic impacts of COVID-19 that are leading to uncertainty and volatility across all sectors. We are closely monitoring the situation as it evolves and will provide up-to-date information related to the wide range of issues arising during this challenging time.

In the meantime, if you would like to contact any of our team members, please use the usual contact details.


Kind regards,
Your ZRVP team