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Decizia nr. 3352/2008 AI generated

Appeal annulled as untaxed for failure to pay judicial stamp duty

Case Number Decizia nr. 3352/2008
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 annulled the claimant's appeal as untaxed, thereby upholding the prior decisions; the appeal against the Court of Appeal's decision (which had dismissed the claimant's appeal of the trial court's rejection of its action) was dismissed on procedural grounds without reaching the merits. The underlying dispute involved a commercial action brought by the claimant against two defendants, which had been rejected by the trial court and affirmed on appeal. The decisive legal basis was the failure to pay the judicial stamp duty, as required by Article 1 of Law No. 146/1997, as amended, and Article 3 of Government Ordinance No. 32/1995, as amended, which mandate that such taxes be paid in advance; pursuant to Article 20(3) of Law No. 146/1997 and Article 9 of Government Ordinance No. 32/1995, the court must annul an appeal that is not duly stamped.

Legislator headnote

AI generated

art. 1 din Legea nr. 146/1997, art. 20 alin. (3) din Legea nr. 146/1997; Appeal annulled as untaxed for failure to pay judicial stamp duty: The underlying dispute involved a commercial action brought by the claimant against two defendants, which had been rejected by the trial court and affirmed on appeal. The decisive legal basis was the failure to pay the judicial stamp duty, as required by Article 1 of Law No. 146/1997, as amended, and Article 3 of Government Ordinance No. 32/1995, as amended, which mandate that such taxes be paid in advance; pursuant to Article 20(3) of Law No. 146/1997 and Article 9 of Government Ordinance No. 32/1995, the court must annul an appeal that is not duly stamped.

Keywords

AI generated
stamp duty action for annulment judicial law commercial dispute unpaid customs duties procedural duty

Cited Legislation

AI generated
art. 1 din Legea nr. 146/1997
Având în vedere dispoziţiile art. 1 din Legea nr. 146/1997, modificată şi art.
art. 20 alin. (3) din Legea nr. 146/1997
Cited as the basis for annulling the appeal due to failure to pay the judicial stamp duty.
AI generated
Decizia nr. 1787/2008
Untaxed cassation appeal annulled for failure to pay judicial stamp duty
Decizia nr. 649/2017
Appeal annulled as unstamped for failure to pay judicial stamp duty
Decizia nr. 1307/2008
Appeal annulled for non-payment of judicial stamp tax under Law No. 146/1997
Decizia nr. 3498/2011
Annulling appeal for failure to pay judicial stamp tax under Law no. 146/1997
Decizia nr. 4020/2012
Unstamped cassation appeal annulled for non-payment of judicial stamp duty under Law No. 146/1997

Key legal questions extracted by Legislator

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

Cited as the basis for annulling the appeal due to failure to pay the judicial stamp duty.

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Full text

Asupra recursului de faţă,

Din examinarea lucrărilor din dosar, constată următoarele:

Prin sentinţa civilă nr. 1271 din 21 septembrie 2007 Tribunalul Timiş a respins acţiunea reclamantei SC E.T. SRL Timişoara în contradictoriu cu pârâţii I.L.N. şi I.E.

Curtea de Apel Timişoara, prin Decizia nr. 23 din 7 februarie 2008 a respins ca nefondat apelul reclamantei împotriva sentinţei menţionate.

Împotriva acestei decizii a declarat recurs reclamanta SC E.T. SRL.

Pentru termenul din 12 noiembrie 2008, conform actului de procedură aflat la fila 17 - 18 din dosar s-a pus în vedere recurentului să timbreze cererea de recurs cu suma de 19,5 lei taxă judiciară de timbru.

Având în vedere dispoziţiile art. 1 din Legea nr. 146/1997, modificată şi art. 3 din O.G. nr. 32/1995, modificată, potrivit cărora taxele judiciare de timbru şi timbrul judiciar se plătesc anticipat şi că această obligaţie este neîndeplinită în cauză, situaţie în care, dând, totodată, eficienţă dispoziţiilor art. 20 alin. (3) din Legea nr. 146/1997, modificată şi art. 39 din Normele Metodologice de aplicare a acestei legi respectiv art. 9 din O.G. nr. 32/1995, modificată, Înalta Curte urmează a anula cererea de recurs, ca netimbrată.

PENTRU ACESTE MOTIVE

ÎN NUMELE LEGII

D E C I D E

Anulează recursul declarat de reclamanta SC E.T. SRL Timişoara împotriva Deciziei nr. 23/Com din 7 februarie 2008 pronunţată de Curtea de Apel Timişoara, secţia comercială, ca netimbrat.

Irevocabilă.

Pronunţată în şedinţă publică, astăzi 12 noiembrie 2008.