Law of legal fees since the General Council in its session of December 20, 1995, has approved the following: law on court fees preamble without losing sight of the fundamental right to jurisdiction and those cases in which, in order to guarantee the principle of equality, justice must be free, precepts in the article 10 of the Constitution , you can not fail to note that the administration of Justice is both a public service which, in order to be provided with the efficiency and speed that I should be own, requires increasingly greater and more expensive funding in human and material resources.

It is understandable and necessary, within reasonable limits, which users of this public service contribute to cover part of the costs of its operation, through the application of legal fees to certain procedures and actions.

These fees, that do not involve any tax innovation because it traditionally had been received by the bodies that, prior to the Constitution, had jurisdiction in the matter, were removed from the publication of the law of Justice, of 3 September 1993. The same law, but, in its first transitional provision, he planned, according to the criteria of the General Council, the establishment of new legal rates charged to certain acts.

It is, therefore, the objective of this law that are managed and justiciables contribute to the operating costs of the judicial services and ease as well, in a weighted measure, the budgetary items that are affected, it is to articulate a collector system that is flexible, simple and non-bureaucratic, which would lead to an increase in operating, a monetary manipulation, or costs of treatment and, above all, that make unnecessary to establish further control systems , which are always expensive.

It is on the basis of these premises that this law establishes the collection of the fee by means of postage stamps or stickers issued by the Government, different timbres facial values, which are aposats to the documents subject to valuation and, later, when the document is verified and accepted by the judicial organ, are estampillats and void. installed with indication of the date. And it is also based on the fact that, in practice, are the lawyers and attorneys are natural intermediaries between justiciables and the administration of Justice, that this law sets the tax collection in a system of collaboration between the Institut Nacional Andorrà de Finances and the College of lawyers of Andorra.

The Institut Nacional Andorrà de Finances is a depositary, the Government order, ringing effects meant to be material support of the collection of the fee. In a fair than anyone else, avoidance or administered, or lawyers, or attorneys, does not see constrains them to satellites to anticipate and withstand the monetary charge rate, the INAF has to deliver to the College of lawyers of Andorra are ringing effects according to the needs of distribution to the lawyers and attorneys.

The College of lawyers of Andorra made periodically to the INAF the product of stamps sold, the amount of which will be paid to the order of the Government.

The regulations, the Government can develop the operability of the system.

On the merits of the above, the General Council has approved the following judicial tax law: Article 1 establish legal fees, which are levied and collected in accordance with the provisions of this law.

Article 2 1. Are taxades the actions and procedures that are determined in the subsequent articles, within the framework of the civil jurisdiction in general, contentious and administrative jurisdiction and voluntary.

2. Are not subject to rate those procedures, in monetary claim, regardless of the jurisdiction, the amount of which is less than two hundred thousand PESETAS.

Article 3 1. Is taxpayer the burden of the fee, the agent, the applicant or the petitioner of the service rendered by the administration of Justice, without prejudice to that which later have the firm legal rulings with respect to the imposition of the coasts.

2. The rate has, to all intents and purposes, the consideration of legal costs.

Article 4 Constitute the basis for the imposition of the fee, the amount of the matter subject to the jurisdiction, as long as you have and be given or already set.

Otherwise is a preufetera application.

Article 5 Have exemption, in all jurisdictions, the actions and procedures followed at the request of persons who have been previously declared in a State of poverty, and judicial or insolvency and has been granted legal aid to trade. Notwithstanding that, by reason of having won the lawsuit, coming to better fortune and depending on who has the firm court decision with respect to the coasts, have to liquidate in the period of execution of judgment the rates stipulated.

Article 6 1. The legal fees will raise for the stamp or postage stamp sticker, which is aposat, the value that corresponds, in the top of the first sheet of the original of the document subject to taxation. To be admitted to the procedure document, the court proceeds to receiver estampillar the stamp or postage stamp, with indication of the date. The rate is considered to be liquidated and you pay for all purposes and without reimbursement solution.

2. the jurisdictional organs are the previous verification i can't admit to any procedure by which not duly paid the court fee in accordance with the provisions of this law.

3. While it is not estampillat, nor broken or damaged, even if it has been transferred from one document to another, the label retains its value of alliberatori.

Article 7 1. The Government provides to the Institut Nacional Andorrà de Finances the seals intended for the collection of court fees. These stamps, different colors, have the values following facial: a thousand, two thousand, five thousand, ten thousand and twenty-five thousand PESETAS.

2. When the amount of the fee exceed seventy-five thousand PTA you can provide proof of payment and payment by contribution from the certifying of revenue, direct or through the Batllia, the account of the Andorran National Institute of finance.

Article 8 the Institut Nacional Andorrà de Finances given the stamps at the College of lawyers of Andorra, in accordance with the needs of the lawyers and attorneys. The College of lawyers in terms of acknowledgement, distributes, collects economic and value in quarterly settlement practice and enter the product to the INAF in the order of the Government.

Article 9 1. Are subject to rate all the actions that are provided with the following documents: demand


of freezing, opposition to the embargo, demand in court, reconvencional demand and incidental, demand for provisional measures, demand for separation or divorce, the part actora testing proposition, the reconvencional and the promoter of incident (except when they are proposed in the same demand), written motivational resource (grievances or conclusions), demands in matters of voluntary jurisdiction, bankruptcies, acts of judicial auction and judicial arrangements and agreed on subsequent to the suspension of payments or bankruptcy proceedings.

2. Those documents that are intended to complement, specify, clarify or insist, respect those who are described in the previous section, are not subject to the fee.

Article 10 fees apply to the documents referred to in paragraph 1 of the preceding article, in accordance with the following steps: 1. Foreign Affairs with certain amount of 1.000.000 3.000 1,000,001 200,001 to PTA or already set to 2 million 6,000 2,000,001 to 5 million 10,000 PTA PTA from 5,000,001 to 10 million 15,000 PESETAS to 10,000,001 to 25,000,001 to 50,000,001 PTA PTA 25 million 20,000 50 million 25,000 to 100 million 40,000 PTA of 100,000,001 in 300 million 60,000 PESETAS from 300 million the 0.02 percent 2. Foreign Affairs without amount, set forth the main Demand preufeterament Demand reconvencional Demand 10,000 15,000 20,000 PTA PTA PTA incidental demand for provisional measures of separation or divorce Demand 10,000 15,000 PTA PTA all remaining procedures set forth (tests, resources and demand for execution) are by the same amount that the letter of demand.

3. Voluntary Jurisdiction demand statement heirs 15,000 PTA all other demands of jurisd. Vol. 10,000 PTA 4. Judicial auctions, bankruptcies, and subsequent arrangements agreed on in suspension of payments or bankruptcy proceedings.

a. In the auctions, the applicable rate is a percentage of the product obtained and will kill to withholding and payment on the account of the INAF. The certifying the payment of the fee is incorporated in the minutes of the auction.

b. in bankruptcies, the applicable rate is a percentage of the amount of the assets realised and is settled by the Judicial Administration and revenue retention account from the INAF. The certifying the payment of the fee is incorporated in the State of the accounts.

c. In the judicial arrangements and agreed, the applicable rate is a percentage of the total quantum object of the arrangement or concordat, in charge of the debtor or suspended and with consideration, to all intents and purposes, privileged credit. Is credited to the account of revenue payment by the INAF.

In all three cases, according to the following table: up to 1.000.000 PESETAS 3 percent excess up to 5 million PTA 2 percent excess up to 25 million PTA 0.50 per cent excess to 100 million PESETAS 0.25 percent excess 0.15 percent Article 11 1. Whenever it is possible to determine the amount of the affair, applies the rate of section 1 of the previous article.

2. The judgments in terms of leases is applied the rate according to an amount between 5 to 10 million of PTA.

3. The writings of motivation of resource (grievances or conclusions) applies the rate according to the quantum of the main claim.

4. In all other cases the matter submitted to the jurisdiction is of indeterminate and indeterminable really amount, apply the fees of an amount between 10 and 25 million of PTA.

5. If there are doubts about the determination of the amount of the affair or the type of rate that in each case you must apply, is up to the judicial organ recipient of the document to make the evaluation. If the part did not appreciate as, must submit a written request within the opposition and judicial body resolved by sentence.

Article 12 establishes the price of unit PTA 25 for photocopying service. The charge the Batllia and the courts and make income, at least on a quarterly basis, to the account of the INAF.

Transitory provision The court fees are applicable to all actions and procedures that are subject, from the entry into force of this law.

First final provision empowers the Government to ensure that, in the regulations, for those aspects of the current Law that require for their operation.

Second final provision this law shall enter into force fifteen days after its publication in the Official Gazette of the Principality.

Casa de la Vall, 20 December 1995 Josep Dalleres Codina Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

Jacques Chirac Joan Martí Alanis, President of the French Republic the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra