| Popis: |
This paper exposes the conceptual and jurisprudential approaches on stamp duty adjustment system, as well as the procedures regarding the whole process of calculation and collection thereof. We underline that the new adjustments of the judicial stamp duties shall apply to actions falling under New Civil Code, and with respect to the new Code of Penal Procedure, it should be noted that: although it applies to processes started after the date of February 15, 2013, to deeds and documents signed prior to the entry of these codes into force, the provisions of the Law No. 146/1997 - now repealed, shall apply. Presently, High Court of Cassation and Justice- Civil Procedure, Section II, has decided that Law no. 146/1997, republished, shall apply to the disputes falling under the old civil codes, as well as the stamp duties referring to summons and remedies at law. |
