MIRELA BULIGA

PARTNER

Phone

+40 745 236 127

e-mail

mirela.buliga@mcblaw.ro

LANGUAGES
Romanian, English, French

PRACTICE AREAS

  • Tax law
  • Tax controversy
  • European funds
  • Administrative law
  • Court disputes

HIGHLIGHTS

Mirela is well experienced in tax law and tax controversy and has a thorough practice in tax advisory, assistance of clients during tax audits on various issues of tax law and handling of complex tax disputes on VAT, corporate income tax (including transfer pricing issues), income tax, taxation of non-residents, social contributions, local taxes, European tax law and fiscal procedure.

In terms of areas of expertise, Mirela has extensive experience both in domestic substantial and procedural tax law but also in European and International tax law (double tax treaties). Mirela is also experienced in the areas of court disputes related to European funds.

Starting with 2020, Mirela is a visiting professor at the Academy of Economic Sciences, Bucharest where she teaches Taxation of non-residents and European tax law on direct taxation at the Post University Programme on Business Tax Law. She holds a PhD in tax law from the Law School, West University of Timişoara.

SELECTED ASSIGNMENTS

• Advice to private companies in multi-million tax issues related to fiscal amnesties and facilities.

• Tax advice to a Canadian corporation acting in the aviation field; the tax assistance involved the preparation of a tax due diligence on the fiscal consequences of the new direct flight route from Canada to Romania.

• Successful representation of a private company in a Eur 7-million- tax case dealing with various tax matters including VAT, corporate income tax, non-resident taxation and the denial of the tax authority to grant the foreign tax credit.

• Successful representation of a private company in a multi-million tax case dealing with corporate income tax and VAT.

• Successful legal assistance during verification of fiscal personal situation and legal representation before court of a Romanian wealthy individual following which the tax authority was obliged to communicate the documents and information out of which the fiscal risk resulted based on which the fiscal verification started.

• Legal assistance and representation in more than 20 court cases with a total value of more than Eur 70 million dealing with tax liabilities established by tax authorities for the secondment of employees abroad.

SELECTED PUBLICATIONS

• Co-author of Chapter 33, “Romania of Tax Transparency”, Volume 17 in the EATLP International Tax Series, edited by IBDF, Amsterdam, 2019.

• Co-author of “Tax Law Treaty. Vol. 2. EU Tax Law”, Hamangiu Publishing House, Bucharest, 2018.

• Elements of International Tax Law (review of translation), Hamangiu Publishing House, Bucharest, 2018.

• Author of “Taxation of non-residents in the New Tax Code: Treaty override?” in Romanian Review of Business Law no. 11/2016, Wolters Kluwer Publishing House.

• Co-author of Chapter 28, “Romania of The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties”, Cambridge Tax Law Series, Cambridge University Press, 2012.

• Co-author of Commented Fiscal Code (1400 pages), published by Wolters Kluwer Romania Publishing House in 2008 (hard copy) and in 2013 on electronic support (for www.sintact.ro).

SELECTED CONFERENCES

• Speaker at the National Conference of Tax Law, organized on 26 of October 2018 in Bucharest by both the Law School of the Bucharest University and the Law School and Administrative Sciences of the West University of Timişoara with a presentation on” Tax Amnesty Laws – a poisoned gift!?”

• Speaker at the Tax Conference organized on 5 October 2018 in Bucharest by juridice.ro with a presentation on “Sui generis modalities to cancel administrative acts within the administrative procedure”.

• Speaker at the first edition of the “Business Taxation – Challenges and Solutions” Conference which took place on 14 September 2018, at the Palas Mall Iași with a presentation on “The fiscal regime of incomes from dependent activities exercised abroad. Challenges and Solutions”.

• Speaker at the “Fiscal Law and Tax Evasion in light of the principle ne bis in idem” Conference organized on 13 February 2018 by Cluj Bar with a presentation on “Verification of the personal fiscal situation”.

• Speaker at the National Conference of Tax Law, organized in Bucharest by both the Law School of the Bucharest University and Law and Administrative Sciences School of the West University of Timisoara on 26-27 October 2017 with a presentation on “Exchange of Information post BEPS Action 12”.