Ionel Stingaciu

Within the Cătălin Mihalache law office he provides economic, financial and tax advice for the preparation of cases involving complex accounting, financial and tax matters, supporting the technical foundation of the legal strategy and the interpretation of the financial and accounting records relevant to the dispute.

A graduate of the Bucharest University of Economic Studies, Faculty of Financial, Accounting and Administrative Management, he has long experience in organising and coordinating financial and accounting work, having held the positions of accountant and head of the finance and accounting department in companies across a range of sectors, including transport, construction, real estate development, trade, services, architecture, design, restaurants, building services and management.

His experience in running the economic and financial side of companies with different profiles allows him to analyse not only the accounting entries but also the economic and tax impact of commercial transactions, helping to identify the elements relevant to resolving a dispute.

Working with the attorney, he takes part in the analysis and interpretation of financial and accounting records, checks the consistency of the accounting and tax records and identifies the economic matters that may influence the outcome of a case. His work is directed at supporting the legal case with sound economic and financial arguments, both when the file is being prepared and during court or arbitration proceedings.

His expertise is particularly useful in cases concerning:

• commercial and corporate disputes;
• debt recovery and enforcement of contractual obligations;
• insolvency and judicial reorganisation;
• tax disputes and challenges to acts issued by the tax authorities;
• the liability of directors and management bodies;
• assessment of financial loss and analysis of cash flows;
• verification of the compliance of accounting and tax operations;
• interpretation of financial statements, trial balances, accounting registers and supporting documents.

In preparing a case he helps trace the flow of the financial and accounting documents, verify how transactions were recorded, analyse cash flows and the commercial relations between the parties, and assess the tax impact of the transactions examined. He assists in identifying discrepancies between the accounting records and the actual position, in analysing tax liabilities and in substantiating the calculation of the loss or of the claims brought before the court.

His experience in leading finance and accounting departments and in managing reporting to the tax authorities allows the office to draw on rigorous economic analysis in files involving complex accounting or tax matters. He also contributes to the critical assessment of accounting expert reports, to formulating the objectives for court-ordered expert reports and to preparing the technical questions put to court-appointed experts.

Through this collaboration the office offers clients an integrated approach, in which the legal arguments are supported by professional economic and financial analysis, which helps build effective strategies in commercial, tax, corporate and insolvency disputes.