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Contact: cosmin.costas@law.ubbcluj.ro

Phone: 0733410246, 0742410246
HomeFaculty’s TeamTeaching StaffPublic Law DepartmentAssociate Professor Cosmin Flavius COSTAȘ

Teaching Staff

Associate Professor Cosmin Flavius COSTAȘ

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Academic Involvement

  • Law of Public Finances
  • Tax Litigation
  • Introduction to European Tax Law (in English)
  • Difficult Issues of National and European Taxation
  • European Tax Law (in English)

Education and Training

  • PhD in Law, Babeș-Bolyai University Cluj-Napoca (2014, Summa cum Laudae): Right to Trial Within a Reasonable Time (coordinators: Ion Deleanu, Florin Streteanu)

  • Diplome Superiéure en Droit Comparé, Faculté Internationale de Droit Comparé, Université de Strasbourg (2005, promoția Louis-Edmond Pettiti)

  • Law Master’s Degree, Babeș-Bolyai University Cluj-Napoca (2004, Community Institutions and Regulations)

  • Law Bachelor Degree, Babeș-Bolyai University Cluj-Napoca (2003)

Recent Publications

I. Books, Book Chapters, and Studies in Collective Volumes
  1. C.F. Costaș, S.I. Puț, Drept fiscal, ed. a II-a, Ed. Universul Juridic, București, 2025;
  2. C.F. Costaș, M. Tofan, Drept financiar, ed. a II-a, Ed. Universul Juridic, București, 2025;
  3. S.I. Puț, C.F. Costaș, Jurisprudență sportive. Culegere de hotărâri representative commentate ale CJUE, TAS, CEDO și FIFA, Ed. Hamangiu, București, 2025;
  4. C.F. Costaș, Real Estate Taxation in Romania, p. 267-298, în lucrarea 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;
  5. S.I. Puț, C.F. Costaș, Dreptul sportului, Ed. Hamangiu, București, 2021; C.F. Costaș, S.I. Puț, Drept fiscal și financiar. Caiet de seminar, ed. a V-a, Ed. Hamangiu, București, 2025;
  6. C.F. Costaș, Publicitatea normelor fiscale – o misiune imposibilă?, în Gh. Buta, I.V. Varga, M. Voicu (coord.), In memoriam Ion Deleanu. Magistru al metaforei și ficțiunilor juridice în știința dreptului românesc, Ed. Universul Juridic, București, 2024, p. 525-537.
II. Articles
  1. C.F. Costaș, A Few Insights on Robot Taxation, Cluj Tax Forum Journal nr. 1/2025, p. 17-24;
  2. C.F. Costaș, What is the Digital Economy and Which Are Its Main Tax Implications, Cluj Tax Forum Journal nr. 6/2024, p. 460-466;
  3. C.F. Costaș, “Frumoasa și Bestia” în planul TVA: servicii medicale cu o componentă terapeutică scutite vs. servicii medicale cu scop unic estetic, Cluj Tax Forum Journal nr. 4/2024, p. 275-297;
  4. C.F. Costaș, Joaca de-a John Wayne cu publicitatea fiscală. Poate fi susținută ideea unei interpretări administrative contrare normelor legale?, Cluj Tax Forum Journal nr. 3/2024, p. 200-208;
  5. C.F. Costaș, R.C. Buda, Limitele sancțiunilor financiare internaționale în litigiile dintre particulari, Cluj Tax Forum Journal nr. 6/2023, p. 471-486;
  6. C.F. Costaș, S.I. Puț, Sport, amenzi, libera circulație a lucrătorilor și cauze pendinte de interes la Curtea de Justiție a Uniunii Europene, Studia Universitatis Babeș-Bolyai. Iurisprudentia nr. 4/2023, p. 155-179;
  7. C.F. Costaș, Insecuritatea juridică perfectă: verificarea documentară, Cluj Tax Forum Journal nr. 4/2023, p. 284-294.

Recent Conferences

  • Ce ne spunem atunci când nu vorbim? O discuție despre TVA și ce s-a vrut prin intempestiva O.G. nr. 22/2025, Conferința Națională de Drept Fiscal (București, 17 October 2025);

  • Controversies Between Capital Gains Tax and Property (Transfer Taxes), at the European Association of Tax Law Professors – EATLP’s Conference(Bergen, 19 – 21 June 2025);

  • Tax Profiling as a Tax Tool for Taxing Unjustified Income in Romania, at the conference EUFIRE-RE – The Safe Use of Artificial Intelligence in the EU Market (Iași, 9 – 10 May 2025)

  • Frauda Antifraudei: stabilirea obligațiilor fiscale prin procese-verbale, Conferința Națională de Drept Fiscal (București, 10 October 2024)

Research Projects

  • Environmental Taxation in Europe and For Europe (2014, Scuola Europea di Alti Studi Tributari, Universitá di Bologna, Italy)

  • Investigations and Sanctions for VAT Frauds: Fundamental Principles and Comparison Across EU Member States (2016, Scuola Europea di Alti Studi Tributari, Universitá di Bologna, Italy).

  • Jean Monnet – European Centre of Excellence Financial Resilience and Regulation EUFIRE-RE (2022 – 2025, University Alexandru Ioan Cuza, Iași).

Teaching Mobilities and Research Scholarships

  • 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 – Universita degli Studi, Perugia, Italy (2022).

  • Research scholarship: Universitá di Bologna – Scuola Europea di Alti Studi Tributari, 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

Competitions and Awards

  • Annual Prize for Excellence in Scientific Research granted by Babeș-Bolyai University Cluj-Napoca (2016, 2024)

  • Coordinator of the team of the Faculty of Law, Babeș-Bolyai University Cluj-Napoca, winner of the international tax law contest GTTC Competition (IBFD, Amsterdam, 2024)

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