The good news is that the Romanian Government has taken a step towards availability for dialogue, communication and negotiation by regulating a mediation procedure between tax authorities and taxpayers. The not so good news is that there is no role provided for a mediator in this procedure called mediation, that in fact is negotiation. Once again, for the authorities in 2019, there is no difference between negotiation and mediation, thus regulating a novel mediation model, "mediation without a mediator".