Csurulya Csongor Law Office, based in Sfântu Gheorghe (Sepsiszentgyörgy), Covasna County, represents companies and entrepreneurs in commercial disputes. It also advises them on corporate law and consumer protection. We assist clients throughout Romania in Romanian, Hungarian, or English, at our office or online.

We act at every stage of a business dispute:

• formal notice and negotiation with the opposing party;

• court proceedings;

• enforcement of the judgment.

We also help clients avoid litigation wherever possible, through well-drafted contracts and sound corporate structures.

Commercial Litigation and Debt Recovery

We represent companies before courts throughout Romania in disputes with business partners, customers, and suppliers. Our work focuses in particular on:

• contract disputes: non-performance or improper performance of contracts, termination, contractual penalties, and damages;

• debt recovery: through the payment order procedure, the small claims procedure, or an ordinary action for payment;

• interim protective measures: precautionary seizure and precautionary garnishment, which prevent the debtor from disposing of its assets while proceedings are pending;

• enforcement and insolvency: enforcement of judgments obtained, and filing claims in the debtor’s insolvency proceedings;

• shareholder disputes: annulment of general meeting resolutions, exclusion or withdrawal of a shareholder, and dissolution of the company;

• director liability: claims against directors for damage caused to the company.

Before starting proceedings, we assess with the client the chances of success, the costs, and the likely duration. We also consider whether negotiation or a settlement could achieve a faster result.

Commercial Contracts

We draft, review, and negotiate service, collaboration, distribution, agency, supply, and partnership agreements, as well as non-disclosure agreements (NDAs).

We build every contract around one question: what happens if the other party fails to meet its obligations? The answer shapes clear provisions on payment, penalties, guarantees, and termination.

Company Formation and Corporate Changes

We assist entrepreneurs in setting up companies and registering them with the Trade Register. This covers:

• limited liability companies (SRL) and joint-stock companies (SA);

• other business forms, such as authorized self-employed individuals (PFA), individual enterprises, and family enterprises.

We also handle later changes, such as:

• transfers of shares;

• share capital increases;

• changes of registered office, business activities, or directors.

Shareholders, Directors, and Corporate Governance

We draft articles of association, shareholders’ agreements, and general meeting resolutions. These set clear rules on voting, share transfers, shareholder exit, and deadlock situations.

We also work with public enterprises and state-owned companies. We assist supervising public authorities, board members, and executive directors in applying Government Emergency Ordinance No. 109/2011 on the corporate governance of public enterprises. This work covers:

• selection procedures;

• governance documents;

• the exercise of mandates;

• the liability of management bodies.

Consumer Protection

We help retailers, online stores, and service providers comply with consumer protection law. This includes:

• drafting terms and conditions, return and warranty policies, and mandatory pre-contractual information;

• reviewing standard contracts to remove unfair terms;

• assessing commercial and marketing practices, from announcing price reductions to displaying customer reviews.

We provide assistance during inspections by the National Authority for Consumer Protection (ANPC) and in challenging any sanctions imposed. We also represent consumers in disputes concerning:

• unfair terms in credit or service contracts;

• non-conforming products;

• warranties that have not been honored.

The main applicable legislation is:

• Government Ordinance No. 21/1992 on consumer protection;

• Law No. 193/2000 on unfair contract terms;

• Law No. 363/2007 on unfair commercial practices;

• Government Emergency Ordinance No. 34/2014 on consumer rights in contracts concluded with professionals.

Personal Data Protection (GDPR)

We carry out compliance audits under Regulation (EU) 2016/679 (GDPR). We also draft privacy and cookie policies, internal procedures, and data processing agreements.

We assist clients in their dealings with the National Supervisory Authority for Personal Data Processing (ANSPDCP), including in challenging sanctions.

Csurulya Csongor Law Office, based in Sfântu Gheorghe (Sepsiszentgyörgy), Covasna County, represents companies, entrepreneurs, and directors in disputes with the National Agency for Fiscal Administration (ANAF) and local tax authorities. We file administrative appeals against tax assessment decisions, handle tax litigation in court, and challenge unlawful tax enforcement. We assist clients throughout Romania in Romanian, Hungarian, or English.

Tax disputes are often won at the audit stage. That is why we get involved as early as possible, so that your defense rests on solid documents and arguments by the time any court case begins.

Tax Audits and Inspections

We assist taxpayers during tax audits, desk audits, and anti-fraud inspections. We:

• check that the procedure is lawful;

• prepare supporting documentation;

• submit the taxpayer’s position on the audit findings before the tax assessment decision is issued.

Administrative Tax Appeals

We draft and argue administrative appeals against tax assessment decisions and other tax administrative acts. These include acts issued by ANAF and by local tax departments.

The appeal must be filed within 45 days of notification of the act, or the right to appeal is forfeited. We prepare it from the outset as the foundation for any subsequent court case.

Tax Litigation

We represent clients in administrative tax litigation seeking the annulment of tax assessment decisions and of decisions on administrative appeals. We also seek suspension of enforcement of the contested tax acts. Typical disputes involve:

• denial of the right to deduct VAT and refusal of VAT refunds;

• recharacterization of transactions and disallowance of deductible expenses;

• assessment of additional taxes, interest, and late-payment penalties;

• declaration of the taxpayer as inactive and cancellation of VAT registration;

• local taxes and fees assessed by municipalities.

Joint and Several Liability of Directors and Shareholders

The tax authority may seek to hold directors, shareholders, or other persons jointly and severally liable for a company’s debts. When it does, we challenge the decision and conduct the defense in court. The aim is to protect these individuals’ personal assets from the company’s debts.

Tax Enforcement

We file enforcement challenges against unlawful demand notices, garnishments, and asset seizures, and seek suspension of enforcement.

The deadline for a challenge is generally 15 days from the date you became aware of the enforcement act. That is why it is important to contact us as soon as you receive a demand notice.

Preventing Tax Disputes

We review the tax structure of the business, identify transactions at risk of recharacterization, and build supporting documentation in advance. This way, the client enters any future audit with a position already prepared.

Csurulya Csongor Law Office, based in Sfântu Gheorghe (Sepsiszentgyörgy), Covasna County, represents individuals and companies in disputes with public authorities and institutions. We seek:

• the annulment of unlawful administrative acts;

• the suspension of their enforcement;

• court orders compelling authorities to respond to requests;

• compensation for the damage caused.

We assist clients throughout Romania in Romanian, Hungarian, or English.

Prior Complaint and Action for Annulment

Most disputes begin with a prior administrative complaint (plângere prealabilă). It is addressed to the issuing authority within 30 days of notification of the act. If the authority does not revoke the act or fails to respond, the court action must generally be filed within 6 months.

We draft the prior complaint as the foundation of the court case. We then represent the client before the tribunal (county court) and the court of appeal.

Suspension of the Act

Some administrative acts take effect immediately, such as:

• a revoked permit;

• an order to close a business;

• an obligation to pay.

In such situations, we ask the court to suspend enforcement of the act until the case is decided. Suspension is available in well-justified cases where there is a risk of imminent damage.

Administrative Refusal and Silence

We bring proceedings against authorities that unjustifiably refuse to resolve a request or fail to respond within the legal deadline. We ask the court to order them to issue the act, release a document, or carry out an administrative operation.

This also covers disputes concerning access to information of public interest.

Permits and Licenses

We challenge refusals to issue permits, licenses, and approvals, as well as their revocation or annulment.

Administrative Contracts

We represent businesses and public authorities in disputes concerning the conclusion, performance, amendment, and termination of administrative contracts.

Compensation

We seek compensation for material and non-material damage caused by unlawful acts or by authorities’ refusals. Compensation may be claimed in the same proceedings as the annulment of the act, or in a separate action.

Csurulya Csongor Law Office, based in Sfântu Gheorghe (Sepsiszentgyörgy), Covasna County, provides advice and representation in civil disputes to individuals and legal entities. Our work covers:

• contract disputes;

• debt recovery;

• compensation claims;

• real estate disputes;

• inheritance;

• enforcement.

We assist clients throughout Romania in Romanian, Hungarian, or English.

Contract Disputes and Debt Recovery

We represent clients in disputes concerning:

• the performance or interpretation of contracts;

• the rescission or termination of contracts;

• the nullity of legal acts.

We pursue recovery of amounts owed through an ordinary action for payment, the payment order procedure, or the small claims procedure.

Civil Liability and Compensation

We seek compensation for material and non-material damage resulting from breach of contract, accidents, or other wrongful acts.

Property and Real Estate Disputes

We assist property owners in disputes concerning:

• recovery of property;

• boundary determination;

• easements;

• acquisitive prescription (adverse possession);

• eviction;

• rectification of the land register.

We also represent buyers and sellers in disputes arising from preliminary sale agreements, hidden defects in buildings, or developers’ failure to meet their obligations.

Inheritance and Partition

We represent clients in:

• proceedings for the division of estates and the termination of co-ownership;

• challenges to wills;

• actions to annul certificates of inheritance.

We also assist co-owners in the partition of jointly owned property.

Enforcement

We represent both creditors and debtors in enforcement proceedings. We:

• file enforcement challenges;

• apply for suspension of enforcement and for reversal of enforcement;

• oppose unlawful or disproportionate enforcement measures.

We first look for an amicable solution through negotiation. When that is not possible, we provide firm, well-prepared representation in court.