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Decizia nr. 1311/2008 AI generated

Stamp duty default voids appeal in company registration dispute.

Case Number Decizia nr. 1311/2008
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Romanian High Court of Cassation and Justice annulled the plaintiffs' appeal (recurs) as unfiled without the required stamp duty, thereby affirming the lower courts' decisions that had rejected their action against the defendant company and the trade registry office. The underlying dispute arose from the plaintiffs' action, which was dismissed by the Tribunal and then on appeal by the Court of Appeal, with the plaintiffs then challenging that appellate decision. The court based its ruling on the failure to comply with stamping obligations under Law No. 146/1997 and Government Ordinance No. 32/1995, applying Article 20(3) of Law No. 146/1997 to nullify the appeal for lack of stamp duty. The decision was final and irrevocable.

Legislator headnote

AI generated

art. 20 alin. (3) din Legea nr. 146/1997; Stamp duty default voids appeal in company registration dispute: The underlying dispute arose from the plaintiffs' action, which was dismissed by the Tribunal and then on appeal by the Court of Appeal, with the plaintiffs then challenging that appellate decision. The court based its ruling on the failure to comply with stamping obligations under Law No. 146/1997 and Government Ordinance No. 32/1995, applying Article 20(3) of Law No. 146/1997 to nullify the appeal for lack of stamp duty. The decision was final and irrevocable.

Keywords

AI generated
payment of stamp duty registration of a company action for annulment law of obligations action for payment customs duty remission

Cited Legislation

AI generated
art. 20 alin. (3) din Legea nr. 146/1997
Ground for annulling the appeal as unstamped, since the appellants failed to pay the judicial stamp tax.
AI generated
Decizia nr. 181/2013
Non-payment of judicial stamp duty leading to annulment of appeal
Decizia nr. 4050/2022
Stamp duty default annuls appeal; suspension order remains intact.
Decizia nr. 1491/2016
Recourse annulled as unfiled for unpaid stamp duty; appellate rulings on industrial designs and trademark upheld.
Decizia nr. 1841/2013
Annulment of corporate exclusion appeal for failure to pay stamp duty
Decizia nr. 2878/2008
Appeal annulled for insufficient stamp duty in civil dispute between companies

Key legal questions extracted by Legislator

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

Ground for annulling the appeal as unstamped, since the appellants failed to pay the judicial stamp tax.

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Full text

Asupra recursului de faţă:

Din examinarea lucrărilor dosarului, constată următoarele:

Prin sentinţa civilă nr. 116 din 14 noiembrie 2007 Tribunalul Brăila a respins acţiunea introdusă de reclamanţii C.T. şi G.S. împotriva pârâţilor SC S. SRL Brăila, O.C. şi O.R.C. Brăila.

Apelul declarat de reclamanţi împotriva sentinţei primei instanţe a fost respins de Curtea de Apel galaţi prin Decizia civilă nr. 90 din 15 octombrie 2007.

În contra acestei soluţii reclamanţii au declarat recurs, solicitând, în esenţă, admiterea acţiunii lor aşa cum a fost formulată.

În legătură cu recursul de faţă se reţin următoarele:

Din verificarea lucrărilor dosarului rezultă că, deşi reclamanţii recurenţi au fost citaţi cu menţiunea de a depune taxa de timbru aferentă recursului, aceştia nu au dat curs obligaţiei legale de timbrare a cererii formulate, aşa cum prevăd dispoziţiile Legii nr. 146/1997 privind taxele judiciare de timbru şi O.G. nr. 32/1995 privind timbru judiciar cu modificările ulterioare.

Dat fiind că recurenţii reclamanţi nu s-au conformat dispoziţiilor legale menţionate urmează ca recursul formulat de aceasta să fie anulat ca netimbrat potrivit art. 20 alin. (3) din Legea nr. 146/1997 citată mai sus.

PENTRU ACESTE MOTIVE

ÎN NUMELE LEGII

D E C I D E

Anulează, ca netimbrat, recursul declarat de reclamanţii C.T. şi G.S. împotriva Deciziei nr. 90/A din 15 octombrie 2007 a Curţii de Apel Galaţi, secţia comercială, maritimă şi fluvială.

Irevocabilă.

Pronunţată în şedinţă publică, astăzi 1 aprilie 2008.