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Decizia nr. 534/2014 AI generated

Administrative appeal annulled for failure to pay judicial stamp duty

Case Number Decizia nr. 534/2014
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The High Court of Cassation and Justice dismissed the appeal as untimbrable, thereby leaving the appellate judgment, which had rejected the claimant's action against the state agency, in force. The case concerned a civil suit in administrative and fiscal dispute where the claimant challenged a decision by a rural development and fishing payments agency; during the appellate review, the court found that although the claimant was notified of the mandatory judicial stamp duty, they failed to pay the required amount of 19.5 RON. Applying Article 137 of the Code of Civil Procedure in conjunction with Article 20(3) of Law No. 146/1997 and Article 9(2) of Emergency Decree No. 32/1995, the court ruled that the procedural obligation to pay stamp duty was a condition for the admissibility of the appeal, resulting in the automatic cancellation of the recourse for non-compliance.

Legislator headnote

AI generated

art. 137 C. proc. civ, art. 20 alin. (3) din Legea nr. 146/1997, art. 9 alin. (2) din O.G. nr. 32/1995; Administrative appeal annulled for failure to pay judicial stamp duty: The case concerned a civil suit in administrative and fiscal dispute where the claimant challenged a decision by a rural development and fishing payments agency; during the appellate review, the court found that although the claimant was notified of the mandatory judicial stamp duty, they failed to pay the required amount of 19.5 RON. Applying Article 137 of the Code of Civil Procedure in conjunction with Article 20(3) of Law No. 146/1997 and Article 9(2) of Emergency Decree No. 32/1995, the court ruled that the procedural obligation to pay stamp duty was a condition for the admissibility of the appeal, resulting in the automatic cancellation of the recourse for non-compliance.

Keywords

AI generated
payment of stamp duty judicial review administrative decree obligation to pay civil judgment cassation review

Cited Legislation

AI generated
art. 137 C. proc. civ
În raport cu dispozițiile art. 137 C.
art. 20 alin. (3) din Legea nr. 146/1997
Legal basis for the annulment of the appeal due to the failure to pay the required judicial stamp duty.
art. 9 alin. (2) din O.G. nr. 32/1995
Procedural norm regarding the enforcement of judicial stamp duties that supports the dismissal of the untimbrable appeal.
AI generated
Decizia nr. 1373/2013
Annulment of administrative appeal for failure to pay judicial stamp duty
Decizia nr. 542/2015
Annulment of appeal for failure to pay judicial stamp duty in administrative challenge
Decizia nr. 2970/2014
Administrative appeal annulled for non-payment of judicial stamp duty and tax.
Decizia nr. 256/2022
Annulment of appeal for failure to pay mandatory judicial stamp duty in administrative litigation
Decizia nr. 1164/2003
Cassation appeal annulled for failure to pay judicial stamp duty

Key legal questions extracted by Legislator

AI generated
art. 20 alin. (3) din Legea nr. 146/1997

Legal basis for the annulment of the appeal due to the failure to pay the required judicial stamp duty.

art. 9 alin. (2) din O.G. nr. 32/1995

Procedural norm regarding the enforcement of judicial stamp duties that supports the dismissal of the untimbrable appeal.

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Full text

Asupra recursului de față;

Din examinarea lucrărilor din dosar, constată următoarele:

Prin Sentința civilă nr. 76 din 15 februarie 2013, Curtea de Apel Craiova, secția contencios administrativ fiscal, a respins acțiunea formulată de reclamanta SC "M." SRL, formulată în contradictoriu cu pârâta Agenția de Plăți pentru Dezvoltare Rurală și Pescuit.

Împotriva sentinței civile pronunțate de curtea de apel, a declarat recurs reclamanta SC "M." SRL.

În raport cu dispozițiile art. 137 C. proc. civ., înainte de a proceda la analiza cererii de recurs, Înalta Curte constată că, deși a fost citată cu mențiunea de a depune taxa judiciară de timbru în valoare de 19,5 RON și timbrul judiciar în valoare de 0,15 RON, conform dovezii anexate la dosarul de recurs, recurenta-reclamantă nu și-a îndeplinit această obligație legală.

În atare situație, instanța de control judiciar va face aplicarea prevederilor art. 20 alin. (3) din Legea nr. 146/1997 și ale art. 9 alin. (2) din O.G. nr. 32/1995, dispunând anularea recursului ca netimbrat.

PENTRU ACESTE MOTIVE

ÎN NUMELE LEGII

D E C I D E

Anulează recursul declarat de SC "M." SRL împotriva Sentinței nr. 76 din 15 februarie 2013 a Curții de Apel Craiova, secția contencios administrativ și fiscal, ca netimbrat.

Irevocabilă.

Pronunțată în ședință publică, astăzi, 6 februarie 2014.

Procesat de GGC - AZ