General Remarks on Collecting Stamp Duties

Mirela Niculae (), Beatrice-Tanta Strat () and Mihaela Simionescu

Knowledge Horizons - Economics, 2015, vol. 7, issue 1, 151-157

Abstract: 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deeds and documents signed prior to the entry of these codes into force, the provisions of the Law No. 146/1997 - now repealed, shall apply.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.

Keywords: Stamp duties; stamp duties for patrimony actions initiated prior to February 15; 2013; judicial stamp duties for the patrimony appeals initiated after February 15; 2013 (search for similar items in EconPapers)
JEL-codes: H20 K30 K34 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:7:y:2015:i:1:p:151-157

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