Restituirea taxei judiciare de timbru la încetarea acțiunii civile ca urmare a deschiderii procedurii insolvenței
Refund of the judicial stamp duty on the cessation of the civil action following the opening of the insolvency procedure

Summary/Abstract: At the same time with the entry into force of the Law No 85/2014 on the procedures for preventing insolvency and for insolvency, it has been also regulated indirectly the refund of the judicial stamp duty to the plaintiff who invested a court of law with a litigation against the defendant-debtor against whom a final interlocutory judgment to open the insolvency procedure had not been pronounced until the moment of bringing the action by means of common law. This study analyses the differences of approach between the old insolvency law and the regulation in force since 2014, by pointing out how the legislator decided to solve the issue of lis pendens created by simultaneously analyzing the same application within two separate procedures: the general one, before the common law court, and the special one, before the syndic judge. The study also analyses the implications of good faith, respectively of the guilt of the plaintiff who makes use of this application, with discussions on the moment, the manner of requesting the refund of the stamp duty, respectively of the amount whose refund may be ordered.

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