14. Cerere reexaminare taxă timbru pentru acțiune în contencios administrativ având ca obiect anularea unui act de control efectuat de ITM
14. Request for the review of the stamp duty for an administrative appeal procedure having as subject-matter the annulment of an act of verification carried out by
the Territorial Labour Inspectorate
Author(s): Andreea TabacuSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: actions involving public revenue; taxable administrative claims; limits of institutional fee exemptions
Summary/Abstract: Art. 30 of the G.E.O. no. 80/2013 establishes an exemption from the payment of the stamp duty for the actions and claims brought to court by certain authorities, expressly mentioned in the text, respectively by other public institutions, no matter their capacity to pursue the proceedings when their subject-matter is represented by public revenue. If the subject-matter of the request aims at the annulment of an act of verification, as an administrative action which does not state about the collection of any public revenue, this is susceptible of being taxable under the conditions provided in art. 16 letter a) of the G.E.O. no. 80/2013.
Journal: Revista Română de Jurisprudenţă
- Issue Year: 2014
- Issue No: 06
- Page Range: 72-74
- Page Count: 3
- Language: Romanian
- Content File-PDF
