Academic Staff
Associate Professor Dr. Cosmin Flavius COSTAȘ
Academic Involvement
- Public Finance Law
- Tax Litigation
- Introduction to European Tax Law (in English)
- Advanced Issues in National and European Taxation
- European Tax Law (in English)
Education and Professional Training
- Ph.D. in Law, Babeș-Bolyai University, Cluj-Napoca (2014, Summa Cum Laude): The Right to the Resolution of Cases Within a Reasonable Time (supervisors: Ion Deleanu, Florin Streteanu)
- Advanced Diploma in Comparative Law, International Faculty of Comparative Law, University of Strasbourg (2005, Louis-Edmond Pettiti class)
- Master’s Degree in Law, Babeș-Bolyai University, Cluj-Napoca (2004, Institutions and Community Regulations)
- Law Degree, Babeș-Bolyai University, Cluj-Napoca (2003)
Publications
I. Books, Book Chapters, and Studies in Collective Volumes
- C.F. Costaș, S.I. Puț, Tax Law, 2nd edition, Ed. Universul Juridic, Bucharest, 2025;
- C.F. Costaș, M. Tofan, Financial Law, 2nd edition, Ed. Universul Juridic, Bucharest, 2025;
- S.I. Puț, C.F. Costaș, Sports Jurisprudence: Collection of Representative Commented Decisions of CJEU, CAS, ECHR, and FIFA, Ed. Hamangiu, Bucharest, 2025;
- C.F. Costaș, Real Estate Taxation in Romania, pp. 267-298, in M. Radvan, R. Franzsen, W.J. McCluskey, F. Plimmer, Real Property Taxes and Property Markets in CEE Countries and Central Asia, Ed. Institute for Local Self-Government, Maribor, 2021;
- S.I. Puț, C.F. Costaș, Sports Law, Ed. Hamangiu, Bucharest, 2021;
- C.F. Costaș, S.I. Puț, Tax and Financial Law. Seminar Notebook, 5th edition, Ed. Hamangiu, Bucharest, 2025;
- C.F. Costaș, The Publication of Tax Norms – An Impossible Mission?, in Gh. Buta, I.V. Varga, M. Voicu (eds.), In Memoriam Ion Deleanu. Master of Metaphor and Legal Fictions in Romanian Legal Science, Ed. Universul Juridic, Bucharest, 2024, pp. 525-537.
II. Articles
- C.F. Costaș, A Few Insights on Robot Taxation, Cluj Tax Forum Journal no. 1/2025, pp. 17-24;
- C.F. Costaș, What is the Digital Economy and What Are Its Main Tax Implications, Cluj Tax Forum Journal no. 6/2024, pp. 460-466;
- C.F. Costaș, “Beauty and the Beast” in the VAT Context: Medical Services with a Therapeutic Component Exempt vs. Medical Services with a Solely Aesthetic Purpose, Cluj Tax Forum Journal no. 4/2024, pp. 275-297;
- C.F. Costaș, Playing John Wayne with Tax Publicity: Can the Idea of an Administrative Interpretation Contrary to Legal Norms Be Sustained?, Cluj Tax Forum Journal no. 3/2024, pp. 200-208;
- C.F. Costaș, R.C. Buda, Limits of International Financial Sanctions in Private Disputes, Cluj Tax Forum Journal no. 6/2023, pp. 471-486;
- C.F. Costaș, S.I. Puț, Sport, Fines, Free Movement of Workers, and Pending Cases of Interest at the Court of Justice of the European Union, Studia Universitatis Babeș-Bolyai. Iurisprudentia no. 4/2023, pp. 155-179;
- C.F. Costaș, Perfect Legal Uncertainty: Documentary Verification, Cluj Tax Forum Journal no. 4/2023, pp. 284-294.
Recent Conferences
- What Do We Say When We Don’t Speak? A Discussion on VAT and the Intent Behind the Untimely Government Ordinance No. 22/2025, National Conference on Tax Law (Bucharest, 17 October 2025)
- Controversies Between Capital Gains Tax and Property (Transfer) Taxes, European Association of Tax Law Professors’ Conference (Bergen, 19–21 July 2025)
- Tax Profiling as a Tax Tool for Taxing Unjustified Income in Romania, EUFIRE-RE Conference – The Safe Use of Artificial Intelligence in the EU Market (Iași, 9–10 May 2025)
- Anti-Fraud Fraud: Establishing Tax Obligations Through Official Reports, National Conference on Tax Law (Bucharest, 10 October 2024)
Research Projects
- Environmental Taxation in Europe and For Europe (2014, European School of Advanced Tax Studies, University of Bologna, Italy)
- Investigations and Sanctions for VAT Frauds: Fundamental Principles and Comparison Across EU Member States (2016, European School of Advanced Tax Studies, University of Bologna, Italy)
- Jean Monnet – European Centre of Excellence Financial Resilience and Regulation EUFIRE-RE (2022–2025, Alexandru Ioan Cuza University, Iași)
Teaching Mobilities and Research Fellowships
- Erasmus Teaching Mobility: Faculty of Law, University of León, Spain (2018, 2019, 2024, 2025); Faculty of Law, University of Valencia, Spain (2022); Faculty of Law, University of Perugia, Italy (2022)
- Research Fellowship: University of Bologna – European School of Advanced Tax Studies, Italy (2006, 2007)
Affiliations
- European Association of Tax Law Professors (EATLP)
- International Fiscal Association (IFA)
- Center for Information and Research Organization in Public Finances and Tax Law of Central and Eastern European Countries
Contests and Prizes
- Annual Award for Excellence in Scientific Research, awarded by Babeș-Bolyai University, Cluj-Napoca (2016, 2024)
- Coordinator of the Faculty of Law team, Babeș-Bolyai University, Cluj-Napoca – winner of the International Tax Law Competition GTTC (IBFD, Amsterdam, 2024)