9. Cerere reexaminare taxă timbru pentru acţiune în contencios administrativ având ca obiect obligarea autorităţii la întocmirea unui act administrativ
9. Claim for the re-examination of the stamp duty for the administrative appeal procedure having as subject matter to order the authority to draw up an administrative deed
Author(s): Andreea TabacuSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: stamp duty exemption; public income litigation; administrative claim taxation;
Summary/Abstract: Art. 30 of the Government Emergency Ordinance no. 80/2013 provides for an exemption from the payment of the stamp duty for the actions and claims brought before the court by certain authorities expressly mentioned in the wording, respectively by other public institutions, no matter their legal capacity, when they have public income as subject matter. If the subject matter of the claim aims at ordering the authority to draw up an administrative deed, which does not rule in relation to the collection of a public income, this is susceptible of taxation according to art. 16 letter a) of the Government Emergency Ordinance no. 80/2013.
Journal: Revista Română de Jurisprudenţă
- Issue Year: 2015
- Issue No: 03
- Page Range: 64-66
- Page Count: 3
- Language: Romanian
- Content File-PDF
