Brief theoretical and practical aspects of stamp duties and the granting of facilities for their payment

DEZBATERI

Abstract

Free access to justice, enshrined in Article 21 of the Constitution, is not free. There is no constitutional provision prohibiting the imposition of stamp duties in judicial proceedings, and it is justified for persons applying to the judicial authorities to contribute to the costs incurred in the performance of judicial acts

The State must ensure, however, that the amounts which are burdensome for the financial possibilities of certain litigants do not constitute a disproportionate restriction preventing the right of access to a court.

However, Government Emergency Ordinance 80/2013 provides procedural remedies for situations where the amount of stamp duty due according to the law is burdensome and may prevent the party's access to court.

Keywords: Judicial stamp duty. Absolute unconditional nullity. Facilities for the payment of stamp duty