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The Stamp Duty Regulation In Different European Countries

  • Bogdan-Dumitru DÎMBU

    ()

    (,,Stefan cel Mare” University of Suceava, Romania)

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    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.

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    File URL: http://www.seap.usv.ro/annals/arhiva/ANNALS%20vol.10,nr.special,2010%20fulltext.pdf
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    Article provided by "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration in its journal The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration.

    Volume (Year): 10 (2010)
    Issue (Month): Special (December)
    Pages: 395-401

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    Handle: RePEc:scm:ausvfe:v:10:y:2010:i:special:p:395-401
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