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ICCJ_211841 AI generated

Applicability of insolvency payment restrictions to claims pending at procedural stage of judicial stamp duty communication

Case Number ICCJ_211841
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 as inadmissible the request for clarification of a legal issue submitted by the Bucharest Tribunal, leaving the lower court's procedural posture unchanged. The dispute concerned whether Article 115(1) of Law No. 85/2014 applies to civil claims filed by a company after the initiation of insolvency proceedings but prior to the communication of the judicial stamp duty payment obligation. The Court did not rule on the merits of the legal question but refused to interpret the statute, thereby denying the submitting court the requested clarification on the intersection of insolvency law and procedural stamp duty requirements.

Legislator headnote

AI generated

art. 115 alin. (1) din Legea nr. 85/2014, art. 521 alin. (3) din Codul de procedură civilă; Applicability of insolvency payment restrictions to claims pending at procedural stage of judicial stamp duty communication: The dispute concerned whether Article 115(1) of Law No. 85/2014 applies to civil claims filed by a company after the initiation of insolvency proceedings but prior to the communication of the judicial stamp duty payment obligation. The Court did not rule on the merits of the legal question but refused to interpret the statute, thereby denying the submitting court the requested clarification on the intersection of insolvency law and procedural stamp duty requirements.

Keywords

AI generated
payment of stamp duty insolvency law of obligations procedural duty pending proceedings civil dispute

Cited Legislation

AI generated
art. 115 alin. (1) din Legea nr. 85/2014
„În ce măsura se aplică art. 115 alin. (1) din Legea nr. 85/2014 cererilor introduse de o societate faţă de care s-a deschis procedura insolvenţei după introducerea cererii, dar înainte de comunicarea obligaţiilor de achitare a taxei judiciare de timbru?”.
art. 521 alin. (3) din Codul de procedură civilă
Cited in the dispositive to declare the decision binding on the referring court.
AI generated
Decizia nr. 9/2024
Timeliness of insolvency-related stamp duty exemption for appeals filed prior to bankruptcy opening
Decizia nr. 659/2015
Insolvency exemption from judicial stamp duty: failure to file ownership declaration voids Law No. 85/2006 protection
Decizia nr. 1760/2022
Stamp duty exemption for insolvent entities; priority of reexamination procedure over dismissal for non-payment
Decizia nr. 513/2017
Stamp duty exemption for insolvent entities: procedural bar against challenging tax liability via ordinary appeals
Decizia nr. 3370/2010
Non-payment of judicial stamp duty leading to annulment of insolvency jurisdiction conflict appeal

Key legal questions extracted by Legislator

AI generated
art. 521 alin. (3) din Codul de procedură civilă

Cited in the dispositive to declare the decision binding on the referring court.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 9 Dosar nr. 2892/1/2023

Şedinţa din 19 februarie 2024

ÎN NUMELE LEGII

DECIDE:

Respinge ca inadmisibilă sesizarea formulată de Tribunalul Bucureşti – Secţia a VI-a civilă în vederea lămuririi următoarei probleme de drept:

„În ce măsura se aplică art. 115 alin. (1) din Legea nr. 85/2014 cererilor introduse de o societate faţă de care s-a deschis procedura insolvenţei după introducerea cererii, dar înainte de comunicarea obligaţiilor de achitare a taxei judiciare de timbru?”.

Obligatorie, potrivit dispoziţiilor art. 521 alin. (3) din Codul de procedură civilă.

Pronunţată în şedinţă publică astăzi, 19 februarie 2024.