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Decizia nr. 3063/2008 AI generated

Annulment of cassation appeal for failure to pay judicial stamp duty in corporate dispute

Case Number Decizia nr. 3063/2008
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Justice (Inalta Curte de Casaţie şi Justiţie) annulled the appeal in cassation filed by the plaintiff, effectively leaving the Court of Appeal's decision rejecting the appeal and the first-instance judgment dismissing the claim as the final operative outcomes. The underlying dispute was a civil action brought by a limited liability company against another limited liability company, which was dismissed by the Tribunal and subsequently by the Court of Appeal as unfounded. The decisive legal basis for the cassation was procedural: the appellant failed to affix the mandatory stamp duty (judicial tax and seal) of 537.02 lei and 5 lei as required by Law No. 146/1997, prompting the application of Article 3 and Article 9 of Government Ordinance No. 32/1995 and Article 20 of Law No. 146/1997, which mandates the annulment of legal actions or appeals that are not properly stamped within the prescribed terms.

Legislator headnote

AI generated

art. 3 şi 9 din O.G. nr. 32/1995, art. 20 pct. 1 şi 3 din Legea nr. 146/1997; Annulment of cassation appeal for failure to pay judicial stamp duty in corporate dispute: The underlying dispute was a civil action brought by a limited liability company against another limited liability company, which was dismissed by the Tribunal and subsequently by the Court of Appeal as unfounded. The decisive legal basis for the cassation was procedural: the appellant failed to affix the mandatory stamp duty (judicial tax and seal) of 537.02 lei and 5 lei as required by Law No. 146/1997, prompting the application of Article 3 and Article 9 of Government Ordinance No. 32/1995 and Article 20 of Law No. 146/1997, which mandates the annulment of legal actions or appeals that are not properly stamped within the prescribed terms.

Keywords

AI generated
liability for stamp duty action for annulment civil judgment judicial law procedural duty limited liability company

Cited Legislation

AI generated
art. 3 şi 9 din O.G. nr. 32/1995
Established the mandatory requirement for the appeal to be stamped and triggered the application of sanctioning measures for non-compliance.
art. 20 pct. 1 şi 3 din Legea nr. 146/1997
Provided the specific legal basis for annulling the appeal due to the failure to pay the stamp duty within the prescribed timeframe.
AI generated
Decizia nr. 1408/2018
Annulment of cassation appeal for failure to pay mandatory stamp duty despite denied legal aid
Decizia nr. 1024/2025
Annulment of cassation appeal for failure to pay mandatory judicial stamp duty
Decizia nr. 488/2003
Annulling cassation appeal for insufficient payment of advance judicial stamp duty under Law No. 146/1997
Decizia nr. 4475/2020
Annulment of cassation appeal for failure to pay judicial stamp duty
Decizia nr. 26/2003
Cassation appeal annulled for non-payment of mandatory judicial stamp tax

Key legal questions extracted by Legislator

AI generated
art. 3 şi 9 din O.G. nr. 32/1995

Established the mandatory requirement for the appeal to be stamped and triggered the application of sanctioning measures for non-compliance.

art. 20 pct. 1 şi 3 din Legea nr. 146/1997

Provided the specific legal basis for annulling the appeal due to the failure to pay the stamp duty within the prescribed timeframe.

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Full text

Asupra recursului de faţă:

Din examinarea lucrărilor din dosar, constată următoarele:

Prin sentinţa nr. 184 din 18 februarie 2008 Tribunalul Suceava a respins acţiunea reclamantei SC T.M.V. SRL în contradictoriu cu pârâta SC H. SRL Ploieşti, ca nefondată.

Împotriva sentinţei tribunalului a declarat apel reclamanta.

Curtea de Apel Suceava, secţia comercială, contencios administrativ şi fiscal, a respins ca nefondat apelul, pronunţând Decizia nr. 72 din 2 iunie 2008.

Reclamanta a declarat recurs împotriva acestei decizii.

Recursul este netimbrat, deşi i s-a pus în vedere recurentei să timbreze recursul cu 537,02 lei taxă judiciară de timbru şi 5 lei timbru judiciar.

În consecinţă se va face aplicarea art. 3 şi 9 din O.G. nr. 32/1995 şi a art. 20 pct. 1 şi 3 din Legea nr. 146/1997.

Potrivit art. 3 din O.G. nr. 32/1995, cererile adresate instanţelor judecătoreşti, inclusiv cele pentru exercitarea căilor de atac, se timbrează cu timbru judiciar, iar în conformitate cu art. 9 din acelaşi act normativ, în cazul nerespectării dispoziţiilor legale menţionate se va proceda potrivit prevederilor legale referitoare la taxa de timbru.

Or, în conformitate cu dispoziţiile art. 20 pct. 1 şi 3 din Legea nr. 146/1997, privind taxele judiciare de timbru, dacă taxa de timbru nu se plăteşte anticipat sau până la termenul stabilit, neîndeplinirea acestei obligaţii legale se sancţionează cu anularea acţiunii sau cererii.

Cum recurenta nu a dat curs obligaţiei legale amintite de a timbra recursul cu 537,02 lei taxă judiciară de timbru şi 5 lei timbru judiciar, recursul declarat în cauză urmează a fi anulat ca netimbrat.

PENTRU ACESTE MOTIVE

ÎN NUMELE LEGII

D E C I D E

Anulează recursul declarat de reclamanta SC T.M.V. SRL Fălticeni împotriva Deciziei nr. 72 din 2 iunie 2008 a Curţii de Apel Suceava, secţia comercială, contencios administrativ şi fiscal, ca netimbrat.

Irevocabilă.

Pronunţata în şedinţă publică, astăzi 23 octombrie 2008.