Unele aspecte de noutate în materia taxelor judiciare de timbru pentru cererile introduse la instanţele judecătoreşti
Some aspects of novelty in the matter of judicial stamp duties for applications submitted to the courts
Author(s): Traian Cornel BriciuSubject(s): Law, Constitution, Jurisprudence
Published by: Universul Juridic
Keywords: judicial stamp duty; legal aid; free access to justice; tax payment facilities; statutory exemptions; tax refund.
Summary/Abstract: This study is not designed as an exhaustive treatment of the issue of judicial stamp duties. We want to present novelties in this area, highlighting correlations with the new Civil Procedure Code, including any inconsistencies or omissions by the lawmaker, in the logic of future legislative action for approving the Ordinance. We were not concerned with the issue of constitutionality of the Ordinance in terms of meeting the requirement of emergency. We also strived that the study does not contain quantitative appreciation elements as regards the amount of judicial stamp duties, which is a matter of the will of the lawmaker, which can occur in a wide margin or appreciation (of course, with one exception: in the matter of succession, where the problem arises from the past and where we had previously expressed positions).
Journal: Revista Română de Drept Privat
- Issue Year: 2013
- Issue No: 04
- Page Range: 51-88
- Page Count: 38
- Language: Romanian
- Content File-PDF