Global law firm Dentons represented several corporate clients in a series of successful administrative court challenges against sanctions imposed by the Romanian Anti-Fraud Directorate (AFD) of the National Tax Authority (ANAF). The sanctions related to alleged breaches of the RO e-Transport reporting regime under Government Emergency Ordinance No. 41/2022, which entered into force in June 2024. The disputes centered on one of the most severe monetary sanctions available under Romanian