Dentons overturns Romania's RO e-Transport tax penalties

Global law firm Dentons successfully appealed a series of administrative sanctions imposed by Romania's Anti‑Fraud Directorate (AFD) of the National Tax Authority. The penalties stemmed from alleged breaches of the RO e‑Transport reporting regime introduced by Government Emergency Ordinance No. 41/2022, which took effect in June 2024. Companies operating intra‑EU supply chains through Romania faced confiscation of the full value of transported goods, with fines exceeding €300,000.

Dentons argued that the sanctions were disproportionate and relied on an implied presumption of fraud, invoking ECHR and CJEU case law. After the legislature changed the confiscation rule to a graduated scale, the firm applied the lex mitior principle, leading courts to cancel the tax liabilities and fines. The Bucharest Tribunal upheld the first‑instance finding that the AFD had acted unlawfully. Counsel Andrei Orbesteanu said, “These decisions are relevant to businesses operating under the RO e‑Transport regime, many of which have faced swift and near‑automatic imposition of substantial tax liabilities with little procedural safeguard.”