Amendments to stamp duties regime

View this page in: Romanian
17 July 2013

Government Emergency Ordinance no. 80/2013 regarding stamp duties was published on 29 June 2013 (the “Ordinance”).

The most important changes are as follows:

  • - Stamp duties have been increased and the amount set for claims recently introduced by the Civil Procedure Code

For example, according to the Ordinance, no stamp duty is due for a request to the Supreme Court to decide the correct interpretation of a legal matter, whereas the stamp duty for challenging a trial’s delay is LEI 20.

  • Introduction of new situations in which plaintiffs are entitled to request stamp duties refunds (and the percentage to which they are entitled)
  • Enablement of plaintiffs to file claims requesting payment facilities within five days, as of the date a court communicates an obligation to pay stamp duties
  • Correlation of the provisions of the Ordinance with the provisions of the New Civil Procedure Code

The legal provisions expressly state that if a plaintiff has not paid the stamp duties in the required amount, when regularising the claim as per article 200 and in line with the New Civil Procedural Code, the court asks the plaintiff to file proof of payment within ten days, as of the date the request was communicated to the latter, under the penalty of annulling the claim.

  • - Clarification regarding a series of claims for which courts have ruled differently on the amount due as stamp duties

When the determined object of the claim’s value is disputed by the defendant or the court considers the value to be derisory, the Ordinance indicates that the correct value is established by using the same criteria under the New Civil Procedural Code as for establishing the competent court: the documents filed and the parties’ explanations.

When the determined object of the claim’s value is an immovable property, the court considers the taxable value of the immovable property. If this value is disputed by the defendant or the court considers the value to be derisory, the court uses the notary’s values.

For claims requesting that a court compel a defendant to certain successive performances of obligations, where no time-frame is set, the stamp duties are calculated based on the value of the annual performance.

  • The Ordinance expressly sets plaintiff’s right to submit a claim for re-evaluating the stamp duties established by the court
  • The previous Government Ordinance regarding the judicial stamp has been repealed
  • Transitory provisions

The provisions of the Ordinance entered into force on 29 June 2013 and apply only to claims submitted to court after this date.

Another transitory provision is that any reference to or mention of Law no. 146/1997 on stamp duties is considered to refer to the Ordinance.

[Source: Official Gazette of Romania, Part I, no. 392/29.06.2013]

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