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General Remarks on Collecting Stamp Duties

Author

Listed:
  • Mirela Niculae

    ()

  • Beatrice-Tanta Strat

    ()

  • Mihaela Simionescu

    ()

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deeds and documents signed prior to the entry of these codes into force, the provisions of the Law No. 146/1997 - now repealed, shall apply.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

Suggested Citation

  • Mirela Niculae & Beatrice-Tanta Strat & Mihaela Simionescu, 2015. "General Remarks on Collecting Stamp Duties," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(1), pages 151-157, March.
  • Handle: RePEc:khe:journl:v:7:y:2015:i:1:p:151-157
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    File URL: http://orizonturi.ucdc.ro/arhiva/khe7nr1/niculae2.pdf
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    File URL: http://orizonturi.ucdc.ro/arhiva/khe7nr1/niculae2.pdf
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    More about this item

    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;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • K30 - Law and Economics - - Other Substantive Areas of Law - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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