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ICCJ_169147 AI generated

Judicial stamp tax applicability to pending cases under prior legislation: appeal in public interest allowed and uniform interpretation established

Case Number ICCJ_169147
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The High Court of Cassation and Justice, through its United Sections, admitted the appeal in the public interest declared by the Court of Appeal's Board of Directors, establishing a mandatory uniform interpretation of the law applicable to all subsequent cases. The dispute concerned the temporal application of judicial stamp taxes to proceedings initiated under the former stamp duty legislation, challenging whether the subsequent emergency ordinance governing judicial taxes retroactively applied to pending cases or procedural steps. The Court ruled that for lawsuits initiated under Law No. 146/1997, all accessory claims, incidental requests, procedural incidents, and ordinary or extraordinary appeals remain subject to the stamp duty provisions of Law No. 146/1997, expressly excluding the application of Emergency Ordinance No. 80/2013, thereby preserving the legal regime in force at the time the original action was commenced.

Legislator headnote

AI generated

art. 55 din Ordonanţa de urgenţă a Guvernului nr. 80/2013, art. 517 alin. (4) din Codul de procedură civilă; Judicial stamp tax applicability to pending cases under prior legislation: appeal in public interest allowed and uniform interpretation established: The dispute concerned the temporal application of judicial stamp taxes to proceedings initiated under the former stamp duty legislation, challenging whether the subsequent emergency ordinance governing judicial taxes retroactively applied to pending cases or procedural steps. The Court ruled that for lawsuits initiated under Law No. 146/1997, all accessory claims, incidental requests, procedural incidents, and ordinary or extraordinary appeals remain subject to the stamp duty provisions of Law No. 146/1997, expressly excluding the application of Emergency Ordinance No. 80/2013, thereby preserving the legal regime in force at the time the original action was commenced.

Keywords

AI generated
judicial law stamp duty legislation applicable pending proceedings tax provisions excluded cases

Cited Legislation

AI generated
art. 55 din Ordonanţa de urgenţă a Guvernului nr. 80/2013
The main ground for the verdict, as the United Sections established the mandatory uniform interpretation of this article regarding the applicable stamp tax regime for pending cases.
art. 517 alin. (4) din Codul de procedură civilă
Procedural rule cited to establish that the decision is mandatory and binding on all judges.
AI generated
Decizia nr. 4046/2003
Stamp duty for challenging judicially assessed stamp taxes: application of Law no. 146/1997 over Law no. 105/1997
ICCJ_170713
Temporal application of judicial stamp tax to ancillary pleadings filed during proceedings initiated under prior legislation
Decizia nr. 8522/2006
Exemption from judicial stamp duties for public authorities limited to actions concerning public revenues
Decizia nr. 2080/2003
Judicial seal tax applicability to commercial appeals involving patrimonial claims under Stamp Tax Law No. 146/1997
Decizia nr. 1476/2011
Judicial stamp tax payment for case reactivation and loss of interest due to prior peremption

Key legal questions extracted by Legislator

AI generated
art. 55 din Ordonanţa de urgenţă a Guvernului nr. 80/2013

The main ground for the verdict, as the United Sections established the mandatory uniform interpretation of this article regarding the applicable stamp tax regime for pending cases.

art. 517 alin. (4) din Codul de procedură civilă

Procedural rule cited to establish that the decision is mandatory and binding on all judges.

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Full text

R O M Â N I A

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

SECŢIILE UNITE

Completul pentru soluționarea recursului în interesul legii

Minuta deciziei nr. 25 Dosar nr. 1811/1/2020

Şedinţa de la 26 octombrie 2020

ÎN NUMELE LEGII

D E C I D E :

Admite recursul în interesul legii declarat de Colegiul de conducere al Curţii de Apel Bucureşti.

În interpretarea şi aplicarea unitară a dispoziţiilor art. 55 din Ordonanţa de urgenţă a Guvernului nr. 80/2013 privind taxele judiciare de timbru, cu modificările şi completările ulterioare, stabileşte că:

În cazul proceselor începute sub imperiul Legii nr. 146/1997 privind taxele judiciare de timbru, cu modificările şi completările ulterioare, tuturor cererilor formulate în cadrul acestora, cereri accesorii, incidentale şi incidente procedurale, precum şi căilor de atac, ordinare şi extraordinare, le sunt aplicabile, în ceea ce priveşte taxa judiciară de timbru, dispoziţiile acestei legi, iar nu cele ale Ordonanţei de urgenţă a Guvernului nr. 80/2013.

Obligatorie, potrivit dispozițiilor art. 517 alin. (4) din Codul de procedură civilă.

Pronunțată în ședință publică astăzi, 26 octombrie 2020.