The High Court of Cassation and Justice of Romania has recently rendered a particularly relevant decision, significant for disputes involving administrative support services provided within a multinational group operating in the energy sector.

NNDKP was involved in all phases of the litigation, providing integrated legal and tax services through a mixed team that combined experience, confidence in novel and fair solutions, enthusiasm, and, as always, the sense of responsibility typical of the firm’s lawyers and consultants.

The NNDKP team working on this case was led by Senior Partner Ana Diculescu-Șova and included Partner Daniela Gramaticescu, Senior Managing Associate Alexandru Lăcureanu, and Associate Călin Bîrsan, with special tax advisory input from Silviu Bădescu, Partner at NNDKP Tax Advisory Services.

“The case raised an issue that has long been a hot topic among large companies, and through their ruling, the Bucharest Court of Appeal and the High Court of Cassation and Justice once again demonstrated that the Romanian judiciary remains faithful to both national and European law, acting as an irreplaceable guarantor of justice”, declared Daniela Gramaticescu, Partner in NNDKP’s Dispute Resolution practice.

“I welcome this final decision issued by the courts in a case frequently encountered within multinational groups, addressing key issues of opportunity, necessity, traceability, and evidence in light of national and European legislation concerning both profit tax and VAT”, declared Silviu Bădescu, Partner at NNDKP Tax Advisory Services.

About NNDKP

Nestor Nestor Diculescu Kingston Petersen (“NNDKP”) is a promoter of business law in Romania, being independently acknowledged as a pioneer of the Romanian legal market. NNDKP offers full-service and integrated legal and tax advice to companies from diverse industry sectors. Over the past 35 years, NNDKP lawyers have assisted and represented clients in milestone transactions and projects that have shaped the evolution of the Romanian business community.

NNDKP represents Romania in prominent international professional alliances – Lex Mundi, World Services Group, International Attorneys Club – and is a founding member of SEE Legal and Three Seas Legal Alliance. The firm is constantly top ranked in all practice areas by the renowned international guides Chambers & Partners, Legal 500 and IFLR 1000. NNDKP is a 7-time winner of the prestigious “Romania Law Firm of the Year” award at the Chambers Europe Awards gala, and it was named “Romania Firm of the Year” by Benchmark Litigation in 2025.