Payment of the stamp duty in the remedy of appeal from the perspective of Articles 34 and 36 para. (2) of the G.E.O. no. 80/2013

DREPT CIVIL ŞI DREPT PROCESUAL CIVIL

Authors

  • Gabriela Liana Gheorghiu Author

Abstract

According to Article 34 para. (1) of the G. E. O. no. 80/2013, when a legal action has several heads of claim, the purpose of which is different, the legal stamp duty is due for each head of claim separately, according to their nature, except as otherwise provided for by law. Hence, the percentage shares provided for under Articles 3-5 of the Emergency Ordinance shall apply to a calculation base representing the amount of each head of claim assessable in money, and not to the overall amount of the claim, determined as a result of adding up the amount of all heads of claim filed under a single document instituting the proceedings. Therefore, when the plaintiff requests that the defendant be ordered to pay an amount of money representing the principal and to pay another amount of money representing ancillary debt, consisting of default interest or legal interest, the court shall determine the legal stamp duty applying the proportional system by instalments, in relation to each of those two heads of claim, and not in relation to their summed up amount. Article 34 para. (2) of the G. E. O. no. 80/2013 sets forth that if at the time of registration of the claim the filing fee has been paid only for some of the heads of claim, the legal action should be partly annulled only for those heads of claim for which the legal stamp duty has not been paid. The court of appeal wrongly considered, contrary to the hereinabove mentioned legal provisions, that the trial of the appeal is uniform. The court acknowledged that Articles 34 and 36 para. (2) of the Government Ordinance should also be applicable in the remedy action of the appeal. The court of appeal was required to rule on the grounds for appeal for which the legal stamp duty was paid, in compliance with the provisions of Article 25 para. (2) letter a of the GEO no. 80/2013, respectively in relation to the resolution given by the court of first instance, to dismiss the counts no. 1 and 3 of the action, as being time-barred, and regarding the other grounds, they would proceed accordingly. 

Published

2024-02-02

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