G.E.O. on judicial stamp duties

In the Official Gazette of Romania, Part I, no. 392 of 29 June 2013 has been published the Government Emergency Ordinance no. 80/2013 on judicial stamp duties.

In the preamble of the Emergency Ordinance is specified that the review of legislation regarding the judicial stamp duties was imposed by all the changes that the adoption of the Civile Procedure Code, as well as the new institutions adopted by the new Civil Code, have brought to the legal framework of a civil trial.

Among the novelties brought by the Emergency Ordinance we mention:
– are simplified the formalities which preceded the submission of the applications of summons by eliminating the judicial stamp that was accessory to the judicial stamp duty;
– has been reduced the number of categories of fixed duties from 15 to 5 categories;
– fixed judicial duties were increased on average with 4.5 times, or even a greater growth for some duties (eg: the application for recusal or displacement, the duty has increased from 4 to 100 RON);
– the fixed duty generally applied was increased from 8 RON to 20 RON;
– the obligation to pay stamp duty for certain categories of applications that until now have been exempt from payment (eg: legal action on establishing and providing compensation for moral damage brought to the honor, dignity or reputation of a natural person will be charged with 100 RON , complaint against the record of ascertaining and sanctioning the contravention, as well as the appeal against the decision will be charged with 20 RON).

Concerning the legal actions and applications economically evaluated, the new law does not provide for an increase in the amount paid, but provides an increase in the fixed component of the tax due, along with a decrease in the variable component.

Thus, legal actions and applications economically evaluated, brought to the court, shall be charged as follows:
– up to the value of 500 RON  – 8%, but not less than 20 RON;
– between 501 RON and 5.000 RON- 40 RON + 7% for what exceeds 500 RON;
– between 5.001 RON and 25.000 RON – 355 RON + 5% for what exceeds 5.000 RON;
– between 25.001 RON and 50.000 – 1.355 RON + 3% for what exceeds 25.000 RON;
– between 50.001 and 250.000 – 2.105 RON + 2% for what exceeds 50.000 RON;
– more than 250.000 RON – 6.105 RON + 1% for what exceeds 250.000 RON.

Examples of other duties that will increase:
– applications for acquiring legal personality for non-profit associations, foundations, unions and federations of non-profit legal persons, as well as for amending the constitutive documents – the fee will be 100 RON, from 19 RON;
– divorce application – the fee will be between 50 and 200 RON, from 39 RON;
– applications for recognition of copyrights and related rights, for the violation of these rights, for damage compensation, including payment of amounts due to copyrights and works of art – the fee will be 100 RON, from 39 RON;
– actions, claims, objections, appeals made ​​under Law no. 85/2006 on insolvency – are charged with 200 RON, from 120 RON.

The Ordinance maintains the provisions according to which are exempt from judicial stamp duties the legal actions and appeals submitted by the Senate, Chamber of Deputies, Romanian Presidency, the Government, the Constitutional Court, the Court of Accounts, the Legislative Council, the Ombudsman, the Public Ministry and the Ministry of  Finances, whatever their suject, and those of other public institutions, regardless of their legal quality, when their subject is the public income.

:: The source: JURIDICE.ro

Adina Elena OPREA

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