{"id":1556,"date":"2018-04-29T20:29:25","date_gmt":"2018-04-29T18:29:25","guid":{"rendered":"https:\/\/www.savescu.ro\/en\/?p=1556"},"modified":"2026-09-14T17:31:50","modified_gmt":"2026-09-14T15:31:50","slug":"dan-sova","status":"publish","type":"post","link":"https:\/\/www.savescu.ro\/en\/dan-sova","title":{"rendered":"Dan \u0218ova"},"content":{"rendered":"<p>Partner S\u0102VESCU &#038; ASOCIA\u021aII<br \/>\ndan.sova@savescu.ro<br \/>\n+40731333041<\/p>\n<hr \/>\n<p>Dan \u0218ova 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.<\/p>\n<p>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.<\/p>\n<p>This multidisciplinary perspective is particularly relevant to complex mandates requiring the concurrent assessment of legal, economic, institutional and regulatory matters.<\/p>\n<p><strong>PROFESSIONAL EXPERIENCE<\/strong><\/p>\n<p>1995\u2013present: lawyer<\/p>\n<p>2001\u2013present: insolvency practitioner<\/p>\n<p>Experience in complex tax litigation, infrastructure contracts, commercial arbitration and investment arbitration<\/p>\n<p><strong>ACADEMIC EXPERIENCE<\/strong><\/p>\n<p><strong>University of Bucharest, Faculty of Law<\/strong><\/p>\n<p>2019\u2013present: course leader for Tax Law (Year II, full-time), Tax Procedures (Master\u2019s in Tax Law) and International Tax Law (Master\u2019s in Tax Law)<\/p>\n<p>2007\u2013present: Associate Professor, PhD<\/p>\n<p>2006\u20132009: course leader for European Tax Law (Year IV) and Advanced Tax Law (Master\u2019s in Business Law)<\/p>\n<p>2000\u20132007: 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)<\/p>\n<p>1998\u20132000: Assistant Lecturer<\/p>\n<p>1996\u20131998: Junior Teaching Assistant<\/p>\n<p><strong>National Institute of Magistracy<\/strong><\/p>\n<p>2002\u20132004: seminar leader for Tax Procedures<\/p>\n<p><strong>MEMBERSHIP OF PROFESSIONAL ORGANISATIONS<\/strong><\/p>\n<p>1995\u2013present: member of the Bucharest Bar<\/p>\n<p>1996\u2013present: member of the teaching staff of the Faculty of Law, University of Bucharest<\/p>\n<p>2001\u2013present: member of the National Union of Insolvency Practitioners of Romania (UNPIR), Bucharest Branch<\/p>\n<p>2006\u20132009: member of INSOL Europe<\/p>\n<p><strong>SCHOLARLY EXPERIENCE \u2013 PUBLICATIONS<\/strong><\/p>\n<p><strong>Monographs<\/strong><\/p>\n<p>Tax Procedure \u2013 monograph \u2013 co-authored with Dan Drosu \u0218aguna and Simona Gherghina (Oscar Print Publishing House)<\/p>\n<p><strong>University textbooks<\/strong><\/p>\n<p>Tax Law, 2011, 2015 and 2017 editions, sole author, Solomon Publishing House<\/p>\n<p>Tax Law, 2006, 2008, 2009 and 2011 editions, co-authored with Dan Drosu \u0218aguna, CH Beck Publishing House<\/p>\n<p>Public Financial Law, 2005 and 2007 editions, co-authored with Dan Drosu \u0218aguna, CH Beck Publishing House<\/p>\n<p><strong>Legislation<\/strong><\/p>\n<p>Public Procurement Legislation, 2011, CH Beck<\/p>\n<p>Tax Code, revised edition, 2004, Rosetti Publishing House<\/p>\n<p><strong>Articles (selection)<\/strong><\/p>\n<p>Considerations on Corporate Income Tax in Two Special Situations \u2013 Chambers of Commerce and Industry and Branches of Foreign Banking Companies, Revista de Drept Comercial, No. 4\/1999<\/p>\n<p>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<\/p>\n<p>Suspension of Enforcement of External Financial Control Acts of the Ministry of Finance, Revista Rom\u00e2n\u0103 de Drept al Afacerilor, No. 1\/2003<\/p>\n<p>State Guarantees for Domestic Loans, Revista Rom\u00e2n\u0103 de Drept al Afacerilor, No. 1\/2004<\/p>\n<p>Limits on the Application of Government Ordinance No. 22\/2002 on the Enforcement of Payment Obligations of Public Institutions, Revista Rom\u00e2n\u0103 de Drept al Afacerilor, No. 2\/2004<\/p>\n<p>Challenge to Enforcement in Tax Matters (Parts I\u2013II), Revista Rom\u00e2n\u0103 de Drept al Afacerilor, Nos. 5\u20136\/2004<\/p>\n<p>The Principle of Legality of Taxation, Curierul Fiscal, No. 11\/2013<\/p>\n<p>The Principle of Good Faith in Tax Law, Curierul Judiciar, No. 12\/2013<\/p>\n<p>Flat-Rate Taxation versus Progressive-Rate Taxation, Curierul Fiscal, No. 12\/2013<\/p>\n<p>Sources of Tax Law, Dreptul, No. 1\/2014<\/p>\n<p><strong>EDITORIAL EXPERIENCE<\/strong><\/p>\n<p>2002\u20132006: Director, Revista Rom\u00e2n\u0103 de Drept al Afacerilor, Rosetti and Wolters Kluwer Romania<\/p>\n<p>2008\u20132009: member of the Editorial Board of Curierul Fiscal<\/p>\n<p>2009\u2013present: member of the Scientific Council of Revista de Note \u0219i Studii Juridice<\/p>\n<p><strong>PARLIAMENTARY EXPERIENCE<\/strong><\/p>\n<p><strong>Parliament of Romania<\/strong><\/p>\n<p>2008\u20132016: Senator in the Senate of Romania<\/p>\n<p>He served two terms in the Senate of Romania (the upper chamber of Romania\u2019s 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.<\/p>\n<p>As Vice-Chair of the Committee on European Affairs, he coordinated initiatives concerning the alignment of Romania\u2019s legislative framework with European Union standards and ensuring compliance with European regulations.<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>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\u20132012 parliamentary term, contributing to the development of diplomatic relations and cultural exchanges.<\/p>\n<p>During the 2012\u20132016 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.<\/p>\n<p>Member of the Senate of Romania\u2019s Committee on Abuses from 2012 to 2016<\/p>\n<p>Quaestor of the Senate of Romania from 2014 to 2015<\/p>\n<p><strong>MINISTERIAL EXPERIENCE<\/strong><\/p>\n<p><strong>Government of Romania<\/strong><\/p>\n<p>February\u2013June 2014: Minister of Transport. He coordinated national transport policies and projects, contributing to the development and modernisation of Romania\u2019s transport infrastructure.<\/p>\n<p>December 2012\u2013February 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.<\/p>\n<p>As Chair of the Romanian side of the Romania\u2013People\u2019s Republic of China Joint Governmental Commission for Economic Cooperation and Chair of the Interministerial Working Group for Relations with the People\u2019s 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.<\/p>\n<p>As Chair of the Romanian side of the Romanian\u2013Azerbaijani 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.<\/p>\n<p>August\u2013December 2012: Minister for Relations with Parliament. He coordinated high-level negotiations to facilitate the legislative process and ensure the successful implementation of government policies.<\/p>\n<p>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.<\/p>\n<p><strong>EDUCATION<\/strong><\/p>\n<p><strong>King\u2019s College London<\/strong> | London, United Kingdom<br \/>\nMaster of Laws (LLM) \u2013 International Dispute Resolution, specialising in Investment Arbitration<\/p>\n<p><strong>University College London (UCL)<\/strong> | London, United Kingdom<br \/>\nMaster of Laws (LLM) \u2013 International Banking and Finance Law<\/p>\n<p><strong>University of Bucharest<\/strong> | Bucharest, Romania<br \/>\nPhD in Law \u2013 Tax Law, <em>Cum Laude<\/em><\/p>\n<p><strong>University of Bucharest<\/strong> | Bucharest, Romania<br \/>\nBachelor\u2019s Degree in History<\/p>\n<p><strong>University of Bucharest<\/strong> | Bucharest, Romania<br \/>\nBachelor\u2019s Degree in Law<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1557,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"template-centered.php","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1556","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lawyers"],"_links":{"self":[{"href":"https:\/\/www.savescu.ro\/en\/wp-json\/wp\/v2\/posts\/1556","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.savescu.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.savescu.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.savescu.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.savescu.ro\/en\/wp-json\/wp\/v2\/comments?post=1556"}],"version-history":[{"count":7,"href":"https:\/\/www.savescu.ro\/en\/wp-json\/wp\/v2\/posts\/1556\/revisions"}],"predecessor-version":[{"id":1567,"href":"https:\/\/www.savescu.ro\/en\/wp-json\/wp\/v2\/posts\/1556\/revisions\/1567"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.savescu.ro\/en\/wp-json\/wp\/v2\/media\/1557"}],"wp:attachment":[{"href":"https:\/\/www.savescu.ro\/en\/wp-json\/wp\/v2\/media?parent=1556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.savescu.ro\/en\/wp-json\/wp\/v2\/categories?post=1556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.savescu.ro\/en\/wp-json\/wp\/v2\/tags?post=1556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}