THE STAMP DUTY REGULATION IN DIFFERENT EUROPEAN COUNTRIES

Bogdan-Dumitru Dîmbu ()
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Bogdan-Dumitru Dîmbu: ,,Stefan cel Mare” University of Suceava, Romania

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2010, vol. 10, issue Special, 395-401

Abstract: In any European democratic state, for an individual or juridical person's accession to justice, he/it must pay for the service provided by the court authority meant to solve the existing litigation. Even though the stamp duties differ from one state to another, they appear to be a budgetary obligation owed by those individuals who request a certain prestation from the judicial institutions. These taxes may be definite or may represent a certain percent out of the value of the request.

Keywords: stamp duty; service; obligation; legal stamp; stamp free (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ausvfe:v:10:y:2010:i:special:p:395-401

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