Re-examination of the court stamp duty fixed for filing the second appeal. Fee due on the disputed amount. Limits of verification of the amount of the fee owed

JURISPRUDENŢĂ COMENTATĂ ŞI ADNOTATĂ

Abstract

Subject to the application of Article 38 of GEO No 80/2013, the notion of "tax due on the disputed amount" provided for in Article 24(2) of the same act refers to the tax which has already been established, at first instance, to be due. A solution to the contrary would entail the re-examination of the stamp duty fixed by the first court, outside the framework of the specific appeal (claim for re-examination), which falls within the exclusive jurisdiction of the first court.

If the second appeal court were to find that the appellant had been exempted from the payment of the stamp duty, it would be inappropriate to reopen the issue of the stamp duty which had been determined for the appellant before the first court (and which, moreover, had been paid by the appellant), without that exemption having been established following a request for revision before the first court. However, this is not allowed, as the "tax due on the disputed amount" provided for in Article 24 (2) of GEO no. 80/2013 is definitively established at first instance.