The High Court of Cassation and Justice ruled that, in accordance with Art. 18 para. (1) of Law no. 146/1997 (art. 39 of the GEO no. 80/2013), if the party is dissatisfied with the determination of judicial stamp duty by the court, including establishing the monetary value of the application, has the possibility to submit a request for review of the exclusive remedy for resolving incidents of taxation. Therefore, the High Court stated that the review is the only remedy by which to censure the existence and extent of the obligation to pay the stamp duty and there is no right of option between a request for review and exercise another way of reform, in this respect. (Decision no. 3001 of October 9, 2014 rendered the appeal of Section II of the Civil High Court of Cassation and Justice covering damages)
:: The source: JURIDICE.ro
