CONSIDERAŢII ÎN LEGĂTURĂ CU TAXA DE TIMBRU DATORATĂ PENTRU CERERILE DE STABILIRE A CUANTUMULUI PENALITĂŢILOR CONFORM DISPOZIŢIILOR ART. 906 DIN CODUL DE PROCEDURĂ CIVILĂ
CONSIDERATIONS CONCERNING THE STAMP DUTY DUE FOR THE REQUESTS FOR ESTABLISHING THE AMOUNT OF PENALTIES ACCORDING TO THE PROVISIONS OF ARTICLE 906 OF THE CODE OF CIVIL PROCEDURE
Author(s): Georgeta Alina UȘURELUSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: stamp tax; penalties; debtor; creditor; torts;
Summary/Abstract: The issue of establishing the payment of a stamp tax in order to set the amount of penalties pursuant to art. 906 Civil Procedure Code is important from a practical point of view, representing a field which was not ruled on by the legislator. In the absence of an express rule, it is up to the Courts to set or not to set the payment of a stamp tax, taking into account the efforts of unifying the practice.
Journal: Universul Juridic
- Issue Year: 2020
- Issue No: 12
- Page Range: 31-36
- Page Count: 6
- Language: Romanian