Darea în debit a taxei judiciare de timbru în calea de atac – act jurisdicțional sau act administrativ?
The imposition of a judicial stamp duty on appeal proceedings - a judicial act or an administrative act?

Summary/Abstract: The court filing fee is the amount paid by a person seeking justice from the public service of rendering justice and constitutes a tax, within the meaning of tax legislation, given the provisions of Government Emergency Ordinance No. 80/2013, which establish that a tax claim arises between the debtor of the judicial stamp duty and the administrative territorial unit. The study focuses specifically on how the mechanism of setting a tax debt provided for in Article 38 of Government Emergency Ordinance No. 80/2013 operates, in relation to the nature of the court's decision regarding the determination of court stamp duties. Given the current legal framework, this decision is issued in a non-contentious proceeding; it is not compatible with the interlocutory or preliminary nature of rulings in contentious proceedings and bears similarities to an individual administrative act.

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