Radu si Asociatii SPRL, Romania/EY
Bucharest Tower Center, 22nd floor
15-17 Ion Mihalache Blvd.
Tel: +40 21 402 4100
Emanuel Bancila is an EY partner and leads the tax
policy and controversy practice in Romania. He is
coordinating a team of 16 lawyers dedicated to tax
He joined EY in 2013 and has 20 years of experience
in tax litigation. He also led the legal departments of
various multinational companies.
Emanuel assisted and represented taxpayers in
challenging tax assessment decisions issued by tax
authorities for alleged breach of regulations
concerning the payment of various taxes and tax
warehouse authorisations applicable to excisable
He has assisted and represented taxpayers on
requests for a preliminary ruling from the European
Court of Justice in front of national and European
jurisdictions due to infringement of EU
Emanuel has represented clients in suspending the
effects of the tax assessment decision to preclude the
tax authorities in carrying out any enforcement
proceedings against the taxpayers.
Having set an important legal precedent in obtaining
default legal interest from the state for the late
refund of the VAT requested by its clients, Emanuel's
practice became the major market player in using courts
to compel tax authorities to pay late interest to
Emanuel is 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
He contributed to the International Tax
Review magazine with two articles:
- "Granting default interest to taxpayers for
delayed refund of the excess input VAT"; and
- "Romania: Main trends in 2016".
The Bloomberg Transfer Pricing Report dedicated the
July 2016 edition to the landmark ruling obtained by EY
in a transfer pricing dispute under the title
"Romania's Supreme Court sides with ArcelorMittal".
He dealt with the most radical changes of the Tax
Procedure Code since its enactment in 2003 and has been
actively involved on behalf of business community in
redrafting of the new Tax Procedure Code, which entered
into force in 2016.
The EY team provided assistance and representation
regarding tax and procedural tax aspects on the biggest
tax evasion case in Romania regarding an alleged damage
of more than €2 billion ($2.2 billion).
Radu si Asociatii SPRL was selected for the first
time on the shortlist for the award of European Tax
Innovator of the Year by International Tax
Emanuel has a bachelor's degree in law and a
master's degree in European law from the Bucharest