OBSERVAȚII CU PRIVIRE LA RECENTA MODIFICARE A LEGII PRIVIND TAXELE JUDICIARE DE TIMBRU
OBSERVATIONS ON THE RECENT AMENDMENT OF THE LAW REGARDING JUDICIAL STAMP DUTIES

Summary/Abstract: The recent amendment of the law regarding stamp duties by the Government Emergency Ordinance no. 212/2008 is likely to raise problems as regards its implementation in practical situations. The purpose of adopting the emergency ordinance was, first of all, the achievement of a legal framework in order to avoid that the problems legal entities might encounter in bearing judicial duties generate major imbalances of the judicial system. From this point of view, the regulation is designed to create the possibility of providing reductions, rescheduling or deferrals in the payment of judicial stamp duties for legal entities as well, when their payment is impossible to bear or it would produce serious imbalances in the legal entity’s activity, which would implicitly mean an obstacle in the access to courts. Another positive aspect of the emergency ordinance is the full reimbursement of the judicial stamp duty in case the parties reconcile before the first hearing. In case the reconciliation occurs after the first hearing, the court shall order the reimbursement up to half of the stamp duty paid, in proportion to the process fulfilled. Nevertheless, by some of its provisions, the ordinance also aims at significantly increasing the judicial duties to be collected, by artificially and unjustifiably extending the cases in which judicial duties calculated progressively are required, according to the value of the object of dispute. In this respect, the ordinance texts also generate inequitable effects, such as those of double taxation for the same asset item or those regarding the implementation in time, issues to be solved by courts or the Constitutional Court.

• Details
• Contents