Partner SĂVESCU & ASOCIAȚII
dan.sova@savescu.ro
+40731333041
Dan Șova is a lawyer and academic with over 30 years of experience, whose practice focuses on tax law and complex tax litigation, administrative litigation, civil and commercial litigation, commercial and investment arbitration, as well as infrastructure and investment projects.
His experience combines legal practice, academic activity at the Faculty of Law of the University of Bucharest, where he is the course leader for Tax Law, and the holding of public office, including ministerial office.
This multidisciplinary perspective is particularly relevant to complex mandates requiring the concurrent assessment of legal, economic, institutional and regulatory matters.
PROFESSIONAL EXPERIENCE
1995–present: lawyer
2001–present: insolvency practitioner
Experience in complex tax litigation, infrastructure contracts, commercial arbitration and investment arbitration
ACADEMIC EXPERIENCE
University of Bucharest, Faculty of Law
2019–present: course leader for Tax Law (Year II, full-time), Tax Procedures (Master’s in Tax Law) and International Tax Law (Master’s in Tax Law)
2007–present: Associate Professor, PhD
2006–2009: course leader for European Tax Law (Year IV) and Advanced Tax Law (Master’s in Business Law)
2000–2007: Senior Lecturer, PhD, course leader for Public Financial Law (Year II, full-time), Tax Law (Year II, full-time) and Community Tax Law (Year IV)
1998–2000: Assistant Lecturer
1996–1998: Junior Teaching Assistant
National Institute of Magistracy
2002–2004: seminar leader for Tax Procedures
MEMBERSHIP OF PROFESSIONAL ORGANISATIONS
1995–present: member of the Bucharest Bar
1996–present: member of the teaching staff of the Faculty of Law, University of Bucharest
2001–present: member of the National Union of Insolvency Practitioners of Romania (UNPIR), Bucharest Branch
2006–2009: member of INSOL Europe
SCHOLARLY EXPERIENCE – PUBLICATIONS
Monographs
Tax Procedure – monograph – co-authored with Dan Drosu Șaguna and Simona Gherghina (Oscar Print Publishing House)
University textbooks
Tax Law, 2011, 2015 and 2017 editions, sole author, Solomon Publishing House
Tax Law, 2006, 2008, 2009 and 2011 editions, co-authored with Dan Drosu Șaguna, CH Beck Publishing House
Public Financial Law, 2005 and 2007 editions, co-authored with Dan Drosu Șaguna, CH Beck Publishing House
Legislation
Public Procurement Legislation, 2011, CH Beck
Tax Code, revised edition, 2004, Rosetti Publishing House
Articles (selection)
Considerations on Corporate Income Tax in Two Special Situations – Chambers of Commerce and Industry and Branches of Foreign Banking Companies, Revista de Drept Comercial, No. 4/1999
Issues Concerning the Application of Government Ordinance No. 18/1994 on Measures to Strengthen the Financial Discipline of Economic Operators, Revista de Drept Comercial, No. 9/2000
Suspension of Enforcement of External Financial Control Acts of the Ministry of Finance, Revista Română de Drept al Afacerilor, No. 1/2003
State Guarantees for Domestic Loans, Revista Română de Drept al Afacerilor, No. 1/2004
Limits on the Application of Government Ordinance No. 22/2002 on the Enforcement of Payment Obligations of Public Institutions, Revista Română de Drept al Afacerilor, No. 2/2004
Challenge to Enforcement in Tax Matters (Parts I–II), Revista Română de Drept al Afacerilor, Nos. 5–6/2004
The Principle of Legality of Taxation, Curierul Fiscal, No. 11/2013
The Principle of Good Faith in Tax Law, Curierul Judiciar, No. 12/2013
Flat-Rate Taxation versus Progressive-Rate Taxation, Curierul Fiscal, No. 12/2013
Sources of Tax Law, Dreptul, No. 1/2014
EDITORIAL EXPERIENCE
2002–2006: Director, Revista Română de Drept al Afacerilor, Rosetti and Wolters Kluwer Romania
2008–2009: member of the Editorial Board of Curierul Fiscal
2009–present: member of the Scientific Council of Revista de Note și Studii Juridice
PARLIAMENTARY EXPERIENCE
Parliament of Romania
2008–2016: Senator in the Senate of Romania
He served two terms in the Senate of Romania (the upper chamber of Romania’s bicameral Parliament), actively contributing to legislative work and parliamentary committees, with a total of 221 interventions in plenary sittings. During his terms of office, he initiated 40 legislative proposals, 10 of which were enacted into law.
As Vice-Chair of the Committee on European Affairs, he coordinated initiatives concerning the alignment of Romania’s legislative framework with European Union standards and ensuring compliance with European regulations.
As Vice-Chair of the Parliamentary Committee for the Revision of the Constitution and a member of the Joint Committee of the Chamber of Deputies and the Senate for drafting the legislative proposal to revise the Constitution of Romania, a member of the Special Joint Committee for the substantive examination, under an expedited procedure, of the Criminal Code and the Code of Criminal Procedure, and a member of the Special Joint Committee for the substantive examination, under an expedited procedure, of the Civil Code and the Code of Civil Procedure, he contributed to constitutional reform efforts, as well as to the drafting and revision of fundamental codes of the Romanian legal system.
As a member of the Senate Committee on Legal Matters, Appointments, Discipline, Immunities and Validations, he played an active role in drafting the legislative framework and in the legislative process.
He was a member of the Parliamentary Friendship Groups with Albania, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland during the 2008–2012 parliamentary term, contributing to the development of diplomatic relations and cultural exchanges.
During the 2012–2016 parliamentary term, he continued his work within the Parliamentary Friendship Groups with Ireland and the United Kingdom of Great Britain and Northern Ireland, contributing to the strengthening of bilateral relations and supporting cooperation initiatives in the fields of trade and public policy.
Member of the Senate of Romania’s Committee on Abuses from 2012 to 2016
Quaestor of the Senate of Romania from 2014 to 2015
MINISTERIAL EXPERIENCE
Government of Romania
February–June 2014: Minister of Transport. He coordinated national transport policies and projects, contributing to the development and modernisation of Romania’s transport infrastructure.
December 2012–February 2014: Minister Delegate for Infrastructure Projects of National Interest and Foreign Investment. He coordinated major infrastructure projects and activities in the field of foreign investment, with a view to supporting economic growth and development.
As Chair of the Romanian side of the Romania–People’s Republic of China Joint Governmental Commission for Economic Cooperation and Chair of the Interministerial Working Group for Relations with the People’s Republic of China, he contributed to strengthening bilateral economic relations by identifying projects and actions aimed at developing trade and technical cooperation in areas of mutual interest.
As Chair of the Romanian side of the Romanian–Azerbaijani Joint Intergovernmental Commission for Economic and Scientific-Technical Cooperation, he contributed to the development of commercial, economic and technical cooperation in areas of mutual interest.
August–December 2012: Minister for Relations with Parliament. He coordinated high-level negotiations to facilitate the legislative process and ensure the successful implementation of government policies.
As a minister in the Government of Romania, he attended three meetings of the European Council at which infrastructure projects of strategic importance to Europe were discussed.
EDUCATION
King’s College London | London, United Kingdom
Master of Laws (LLM) – International Dispute Resolution, specialising in Investment Arbitration
University College London (UCL) | London, United Kingdom
Master of Laws (LLM) – International Banking and Finance Law
University of Bucharest | Bucharest, Romania
PhD in Law – Tax Law, Cum Laude
University of Bucharest | Bucharest, Romania
Bachelor’s Degree in History
University of Bucharest | Bucharest, Romania
Bachelor’s Degree in Law