Law No. 146 Of 24 July 1997 On Judicial Stamp Duties

Original Language Title:  LEGE nr. 146 din 24 iulie 1997 privind taxele judiciare de timbru

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Law No. 146 of 24 July 1997 (* updated *) concerning judicial stamp duties (updated until 15 February 2013) ISSUER-PARLIAMENT------Parliament adopts this law.


Article 1 the actions and demands placed upon the courts, as well as requests addressed to the Ministry of Justice and the public prosecutor's Office attached to the Supreme Court) are subject to judicial stamp duties provided for in this law, and shall be charged against the differentiated way, as the subject is or not assessable in money, with exceptions provided by law.


Article 2 (1) actions and applications evaluabile, introduced at the courts, is charged as follows: a) up to 50 lei-lei 6;
  

b) between 500 lei lei and 51-6 lei + 10% for exceeding 50 lei;
  

c) between 501 and 5,000 lei-lei 51 + 8% for exceeding 500 lei;
  

d) between 5,001 and 25,000 lei-lei 411 + 6% for exceeding 5,000 lei;
  

e) between 50,000 lei lei and 25,001-1,611 lei + 4% for exceeding 25,000 lei;
  

f) between 250,000 lei lei and 50,001-2,611 lei + 2% for exceeding 50,000 lei;
  

g) over 250,000 lei-lei 6,611 + 1% for what exceeds 250,000 lei.
  

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Alin. (1) of article 1. 2 was amended by section 1 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with a new point.
(1 ^ 1) The provisions of paragraphs 1 and 2. (1) apply properly and applications finding of invalidity, annulment, annulment or termination of a legal act, heritage and requests concerning the establishment of the existence or nonexistence of a patrimonial law; application for reinstatement of the parties in the previous situation is exempt from stamp duty if it is ancillary to the application in the finding of invalidity, annulment, annulment or termination of the legal heritage Act.
— — — — — — — — — — — —-. (1 ^ 1), art. 2 was amended by section 1 of article. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.
(1 ^ 2) Low value applications, according to the special procedure resolved by Title X of Book VI of the code of civil procedure, is the river cogîlnic 50 lei, if the demand does not exceed 2,000 lei, and 150 lei for requests whose value exceeds 2,000 lei.
— — — — — — — — — — — —-. (1 ^ 2) of art. 2 was introduced by section 2 of art. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.
(1 ^ 3) Applications for payment shall be of the river cogîlnic Ordinance with 150 lei.
— — — — — — — — — — — —-. (1 ^ 3) of art. 2 was introduced by section 2 of art. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.

(2) If an enforcement and appeal to the opposition to execution, the tax is calculated on the value of the property of which is tracking challenges or to the amount sought, when this flow flow is less than the value of the goods. Fee attached to this appeal may not exceed the amount of 194 lei, regardless of the value in dispute.
  

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Alin. (2) of article 9. 2 was amended by section 1 of article. in accordance with law No. 20 January 11 2012 published in MONITORUL OFICIAL nr. 27 of January 12, 2012.

(3) the value at which you want the stamp duty is stated in the Act or in the application. If this value is assessed by the Court or challenged as derisory, assessment will be made according to the methodological rules laid down in article 21. 28 para. (2) of this Act.
  


Article 3 actions and claims the money neevaluabile is charged as follows: a) requests for a determination of the existence or non-neexistenţei of 19 lei;
  

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Lit. the article) 3 was amended by paragraph 2 of article 9. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008.
the ^ 1) applications in nullity or annulment of an act in finding legal prerogatives-50 lei;
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Lit. the ^ 1) article. 3 was amended by section 3 of article 9. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.

b) which relate to requests the right to housing or the use of some rooms, not relating to the payment of certain monies, as well as requests for Presidential Ordinance whose object is not assessable to cash 10 lei.
  

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Lit. b) art. 3 was amended by section II of the annex to the judgment No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

c) requests for the establishment of:-the quality of heir-50 lei/heir-establishing succession-3% to the value of succession;
-report requests-3% to the value of the property whose reporting is requested;
-request for reducţiune of the liberties-3% from the amount of reserve to be re-unified via liberties reducţiunea;
requests for sharing-3% on the value of mass shareable.
Apart from this, if the parties dispute the value of the goods, their quarrels, or rights or duties under the size of the truthfulness of the above requests, judicial stamp tax is due from the holder of the claim to the amount of the disputed article. 2 (2). (1);
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Lit. c) art. 3 amended by point 3 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with 2 ^ 1.

d) application for objection in civil matters 4 lei;
  

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Lit. d) art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

e suspend) applications execution, including the execution of interim, and requests in connection with precautionary measures 10 lei;
  

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Lit. s) art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

f) application for lapse and requests for issuance of the Ordinance of 10 lei;
  

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Lit. f) art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

g) annulment appeals 10 lei;
  

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Lit. g) of art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

h) review requests at least 10 lei;
  

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Lit. h) of art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

I grăniţuire) in action, where do not include claims of portions of land 19 lei;
  

Assuming that reclaim and a portion of land, will add value and corresponding tax reclaimed surface;
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Lit. I) art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

j) holders of shares and requests that will charge encumbrances-calculated pursuant to article. 2 (2). (1) at a value set at 20% of the value of the property of which possession is or which is requested the provision of encumbrances;
  

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Lit. j) of art. 3 amended by point 3 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with 2 ^ 1.

k) application for resettlement in civil matters 4 lei;
  

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Lit. k) article. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

l) requests for investing the enforceability of judgments handed down in the country or in other countries and any other judgments or entries prescribed by law and which are not enforceable by law 4 lei;
  

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Lit. l) of art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

m) requests made by those harmed in their rights by means of an administrative act or by an unjustified refusal of the administrative authorities to solve them claim a right recognized by law:-the request for cancellation of or, where appropriate, the recognition of those rights, as well as for the issue of a certificate, a certificate or any other signed up 4 million lei;
-patrimonial character request, apply for and damages suffered and 10% of the amount claimed, but no more than 39 million lei;
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Lit. m) art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

n) requests for restoration of the missing records and judgments, as well as requests for relief 4 lei;
  

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Lit. n) of art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

a request for consent) enforce 10 lei;
  

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Lit. Article a) 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.
a ^ 1) repealed;
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Lit. a ^ 1) article. 3 has been repealed by paragraph 4 of art. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.

p) applications for precautionary measures on the ships ' and aircraft's 388 million lei;
  

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Lit. p) art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

r) legal aid applications made by foreign authorities, if through international agreements or on the basis of reciprocity has been established as the international judicial assistance shall be carried out free of charge:-awarding of legal or extralegal acts 39 lei;
-execution of rogatory 78 lei;
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Lit. r) of art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

s) repealed;
  

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Lit. s) of art. 3 has been repealed by paragraph 4 of art. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.

, etc) requests for reinstatement pending, when judging is due to suspension parts-50% of the tax stamp for judicial request or action whose trial has been suspended;
  

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Lit. Article and SOLV). 3 was amended by section II of the annex to the JUDGMENT No. 752 of 16 September 1999, published in Official Gazette No. 454 of 20 September 1999.

t) requests for release by courts of copies of court decisions, noting that are final or irrevocable 2 lei;
  

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Lit. t) of art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

ţ) requests for legalization of copies of records within files, for each copy of the copy part 1 leu/video;
  

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Lit. ţ) of art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.
the settings for ^ 1) requests for release of any other certificates stating facts or circumstances resulting from the accounts of their courts often on the dossiers in the archives-1 leu/page;
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Lit. ^ 1) and exit art. 3 was amended by section 5 of art. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.

u) and somaţiile notifications communicated by bailiffs, each communication 4 lei;
  

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Lit. u) of art. 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

v) requests addressed to the Ministry of Justice for the supralegalizarea children's records or records, intended to be used abroad 1 leu;
  

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Lit. Article v). 3 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

x) requests addressed to the Ministry of Justice to authorize translators and interpreters-300 lei;
  

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Lit. article x). 3 was amended by section 5 of art. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.

y) requests addressed to the Ministry of Justice: the purpose of the evaluation of professional titles of English legal adviser and has experience in Romania, for the purposes of admission and rapidity in the other Member States of the European Union or of the European Economic area; for certifying the qualification of translator and interpreter, to carry it into the Member States of the European Union or of the European Economic area or in the Swiss Confederation; for certifying the qualification of technical expert for the judiciary in the Member States of the European Union or of the European Economic area or in the Swiss Confederation-100 lei;
  

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Lit. y) of art. 3 was introduced by paragraph 6 of article 19. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.

z) requests addressed to the Ministry of Justice with a view to recognition of the professional qualification of translator and interpreter or technical expert, in accordance with the law No. 200/2004 concerning the recognition of diplomas and professional qualifications for regulated professions from Romania, with subsequent amendments and additions-100 lei.
— — — — — — — — — — — —-the letter z) of art. 3 was introduced by paragraph 6 of article 19. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.


Article 3 ^ 1 (1) Requests made upon the courts, requesting a judicial pronouncement that take the place of the notarial act of sale real estate, is charged under the provisions of art. 2 (2). (1) the value of real estate.
  

(2) the Taxing of applications under paragraph 1. (1) is made to the value of the property of the parties. If the declared value of the parts is less than the guideline value through expertise drawn up by notaries public rooms, charges will be made at requests the latter value.
  

(3) the provisions of paragraphs 1 and 2. (1) and (2) shall apply accordingly to the taxing of applications in matters of inheritance.
  

(4) the courts will be asked at the beginning of each year the Chambers of notaries public surveys on the establishment of indicative values of real estate in Vienna and territorial court.
  

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Art. 3 ^ 1 was amended by paragraph 4 of article in law No. 276 of 7 July 2009 published in Official Gazette No. 482 from July 13, 2009, which amends section 3 of article 9. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008.


Article 3 ^ 2 (1) In the case of applications requiring a ruling which take the place of the notarial act of sale of real estate, the Court shall request from the land register for real estate that have open or land register certificate for buildings that do not have open land register, tax certificate, issued by the specialized compartment of the local public administration authority and proof of debts to shares of contribution to the expenses of the Association owners.
  

(2) the provisions of article 4. 20 of law No. 230/2007 on the establishment, organization and functioning of associations of owners applies accordingly.
  

(3) in the case of such applications, whether the Court will order that a thorough technical expertise, it will be approved by the Office of cadastre and real estate advertising.
  

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Art. 3 ^ 2 was introduced by point 5 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with 3 ^ 1.


Article 4 Requests for the granting of legal personality for the authorisation of officials and for recording of legal persons is charged as follows: a) applications for registration of political parties 39 lei;
  

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Lit. the article) 4 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

b) requests for the granting of legal personality of a non-profit-making associations, foundations, unions and federations of non-profit legal entities, as well as for changing their Constitution 19 lei.
  

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Lit. b) art. 4 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.


Article 5 Requests formulated in the field of copyright and rights of the inventor shall be charged as follows: a) requests for recognition of authors ' rights and those related to the finding of infringement and compensation for damages, including payment of royalties and other sums due to works of art and for taking measures to ensure the prevention of imminent damage or to ensure the repair thereof 39 lei;
  

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Lit. the article) 5 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

b) requests for the recognition of the quality of the inventor, the patent holder, the rights arising from a patent-invention assignment agreements and license, including the patrimonial rights of the inventor's 39 lei.
  

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Lit. b) art. 5 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.


Article 6 In commercial matters, shall be charged against the following requests:--------------the introductory part of article 3. 6 was amended by paragraph 2 of article 9. 1 of ORDINANCE No. 11 of 29 January 1998, published in MONITORUL OFICIAL nr. 40 of 30 January 1998.

applications for registration of) or licensing of companies and for the amendment of their Constitution, the requests for exclusion of a partner, as well as applications for dissolution and liquidation of a company 39 lei;
  

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Lit. the article) 6 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

b) requests for liquidation of dominance by an economic operator 39 lei;
  

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Lit. b) art. 6 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

c) actions, claims and appeals entered pursuant to law No. 85/2006 on insolvency, as amended and supplemented, and the Government Ordinance. 10/2004 concerning the procedure to reorganise and bankruptcy of credit institutions, approved with amendments and completions by law No. 278/2004-120 MDL.
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Lit. c) art. 6th amended by art. II of law No. 277 of 7 July 2009 published in Official Gazette No. 486 of 14 July 2009.
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Lit. d) art. 6 has been repealed by section 5 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with 3 ^ 3.


Article 7 of the judicial stamp Duties for some actions and applications relating to family relations are as follows: the divorce application) based on article. 38 para. 1 and 2 of the family code 39 lei;
  

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Lit. the article) 7 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

b divorce application) based on article. 38 para. 3 of the family code, and where the applicant does not realize income or they are inferior to the minimum gross salary per country of 8 million lei;
  

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Lit. b) art. 7 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

c) for fixing the housing of minors laid down under art. 100 para. 3 of the family code, to request custody of minor children, entered separately from the action for divorce, for reîncredinţare of minor children subsequently divorce proceedings, for a parent to recognize one or more children for the purpose of wearing the name or, as well as for applications for custody of children outside marriage, minors brought under art. 65 of the family code 6.
  

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Lit. c) art. 7 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.


Article 8 claims brought under the law notaries and notary activity no. 36/1995 as amended and supplemented, is charged as follows: a) requests for conflict resolution skill of public notary offices 8.
  

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Lit. the article) 8 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

b) complaints against the conclusion to reject the application of an act by the notary 8 lei;
  

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Lit. b) art. 8 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.

c) requests for the signature and seal of the supralegalizarea public notary of the Ministry of Justice 4 lei;
  

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Lit. c) art. 8 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.


Article 8 ^ 1 Repealed.
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Art. 8 ^ 1 was repealed by section 2 of art. in accordance with law No. 20 January 11 2012 published in MONITORUL OFICIAL nr. 27 of January 12, 2012.


Article 8 ^ 2 claims brought by law No. 188/2000 on bailiffs, with subsequent amendments and additions, is charged as follows: — — — — — — — — — — — — — — Art. 8 ^ 2 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.


Article 9 — — — — — — — — — — — — —-. (1) of article 1. 9 it was repealed by section 5 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with 3 ^ 5.
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Alin. (2) of article 9. 9 it was repealed by section 5 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with 3 ^ 5.
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Alin. (3) art. 9 it was repealed by section 5 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with 3 ^ 5.
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Alin. (4) article. 9 it was repealed by section 5 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with 3 ^ 5.
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Alin. (5) article. 9 it was repealed by section 5 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with 3 ^ 5.

(6) actions and claims provided for by Decree-Law No. 115/1938 to unify the provisions relating to land books and the law on cadastre and real estate advertising nr. 7/1996 amended and supplemented other than requests for carrying out operations of advertising 8 lei;
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Alin. (6) article. 9 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.
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Alin. (7) article. 9 it was repealed by section 5 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with 3 ^ 5.


Article 10 reconvenţionale Applications, requests for intervention and the guarantee is charged the applicable rules of the application or action.


Article 11 (1) applications for the exercise of the appeal or appeal against judgments is charged with 50% of the tax due to:-request or action neevaluabilă, resolved by Court of first instance;
-tax due on the amount in dispute in the case of requests and actions evaluabile.

(2) the river cogîlnic 4 lei applications for exercising call or appeal against the following judgements: — — — — — — — — — — — — — — the introductory part of paragraph 1. (2) of article 9. 11 has been amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.
-the conclusion of the sale of the goods in the action of partition;
-the conclusion of the trial of the case;
-repealed;
— — — — — — — — — — — the 3rd Indent of para. (2) of article 9. 11 was repealed by section 8 of article. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.
-decisions of annulment of the request, as netimbrată or unsigned;
-decisions that rejected the request as premature, prescribed or forbidden, to become final.
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Art. 11 was amended by section 3 of article 9. 1 of ORDINANCE No. 34 of 16 august 2001, published in MONITORUL OFICIAL nr. 511 of 28 august 2001.


Article 12 *) applications in order to be, declared the annulment appeal in civil cases, addressed to the Ministry of Justice or the Prosecutor's Office attached to the High Court of Cassation and justice, 8 lei.
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Art. 12 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.


Article 13 all other actions and requests neevaluabile, except those exempt from paying stamp duty law judicial 8 lei.
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Art. 13 was amended by section II of the annex to the JUDGMENT No. October 25, 2006 1,514, published in MONITORUL OFICIAL nr. 935 of 17 November 2006.


Article 14 When an action has several matters with finality, judicial stamp tax is due for each end of the application, after nature, except where otherwise provided by law.


Article 15 shall be exempt from stamp duty judicial actions and claims, including those for the exercise of rights of appeal, relating to: (a) the conclusion and execution of) the termination of the individual contract of employment, any rights arising from the employment relationship, the determination of salaries tax, the rights deriving from collective agreements and those relating to the settlement of collective labour conflicts, and the enforcement of judgments handed down in these disputes;
  

b Labour members) payment production craft cooperatives, agricultural joint-production craft, the disabled and the provision of services;
  

(c) legal and contractual obligations) maintenance;
  

d) establishment and payment of pensions, as well as other rights provided for by the social security systems;
  


e) establishment and payment of unemployment benefit, vocational integration of aid and support allowance, social aid, the State allowance for children, the rights of disabled persons and other forms of social protection as provided by law;
  

f) refund by the individuals and businesses who use personal employee of the amounts granted by the insurance by way of pensions and social aid to those injured at work;
  

f ^ 1) setting and compensation for non-material damage made to the honour, dignity or reputation of a person);

g) establishing and granting of damages arising from conviction or a preventive measure unfairly;
  

h) adoption, abandonment of minors, guardianship, protection, curatorship, judicial interdiction, psychological support to patients and their dangerous pursuit by the guardianship authority of the powers which have been devolved;
  

I) sanctioning the offenders;
  

j) consumer protection, when individuals and associations for consumer protection have the capacity as complainant against economic operators which have harmed the legitimate rights and interests of consumers;
  

k) assessment of individuals to drive stock agricultural companies;
  

l) rights national Red Cross Society;
  

m) fines of any kind;
  

electoral rights);
  

a) criminal cases, including civil remedies for material and moral damage arising therefrom;
  

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Lit. Article a) 15 has been amended by section 5 of art. 1 of ORDINANCE No. 30 of January 29, 1999, published in Official Gazette No. 43 of 29 January 1999.

p) any other actions, claims or proceedings for acts which are, by law, exemption of stamp tax judicial;
  

r) applications submitted by owners or their survivors for restitution of property taken over by the State or other legal persons in the period 6 March 1945-22 December 1989, as well as applications and accessories.
  

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Lit. r) of art. 15 amended by point 3 of article in law No. 112 on June 5, 1998, published in MONITORUL OFICIAL nr. 212 of 9 June 1998, which amended section 5 of art. 1 of ORDINANCE No. 11 of 29 January 1998, published in MONITORUL OFICIAL nr. 40 of 30 January 1998.

s) establishing and granting of damages for alleged civil rights violations. 2 and 3 of the Convention for the protection of human rights and fundamental freedoms, ratified by law No. 30/1994, published in the Official Gazette of Romania, part I, no. 135 of 31 May 1994, as amended.
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Lit. s) of art. 15 was introduced in the article ORDER No. 12 of 21 January 2005, published in Official Gazette No. 98 of 28 January 2005.

t) the rights and legitimate interests of purported ex-convicts and persecuted for political reasons during the period of the Communist regime in Romania.
  

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Lit. t) of art. 15 was introduced by the sole article of law No. 439 of 27 November 2006, published in MONITORUL OFICIAL nr. 973 of 5 December 2006.


Article 16 shall be exempt from payment of the tax stamp and judicial appeals introduced before the Court of appeal against the decisions of the committees established under art. 20 of law No. 33/1994 on expropriation for public utility cause.


Article 16 ^ 1 Are exempt from judicial stamp tax claims, actions and remedies formulated by the prefect or mayor to annul legal documents made or issued with violation of the Law of the Land Fund No. 18/1991, republished, with subsequent amendments.
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Art. 16 ^ 1 was introduced by paragraph 6 of article 19. 1 of ORDINANCE No. 30 of January 29, 1999, published in Official Gazette No. 43 of 29 January 1999.


Article 17 shall be exempt from stamp tax claims and legal actions, including legal remedies, formulated according to the law, the Senate, the Chamber of Deputies, Romania's Presidency, the Government, the Constitutional Court, the Court of Auditors, the Legislative Council, the Ombudsman, the Public Ministry and the Finance Ministry, regardless of their subject matter, as well as those made by other public institutions, regardless of the quality of their trial When the public revenue.
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Art. 17 has been amended point 7 of article. 1 of ORDINANCE No. 30 of January 29, 1999, published in Official Gazette No. 43 of 29 January 1999.


Article 17 ^ 1 are exempt from judicial stamp tax applications for the registration of associations of owners, tenants or mixed, addressed to the Court.
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Art. 17 ^ 1 was amended by section 5 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with 3 ^ 6.


Article 17 ^ 2 are exempt from judicial stamp tax demands for the dissolution of companies and economic interest groups, formulated by the national trade register Office.
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Art. 17 ^ 2 was introduced by item 12 of article. 1 of law No. 195 of 25 May 2004, published in Official Gazette No. 470 of 26 May 2004, which complement the EMERGENCY ORDINANCE nr. 58 of 25 June 2003, published in Official Gazette No. 460 of 28 June 2003, with art. V. in article 18 (1) determining the judicial stamp duties is made by the Court or, where appropriate, of the Ministry of Justice.
  

(2) establishing mode Against tax judicial stamp can make the request for a review, the same court, within three days from the date on which the fee was established or of the notification of the amount due.
  

(3) the application shall decide in another Board completely, without summoning the parties through final discharge.
  

(4) in the case of acceptance of all or part of the application for review, stamp duty shall be refunded total times after the event, in proportion to the reduction of the amount contested.
  

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Art. 18 has been modified by item 12 of article. 1 of law No. 195 of 25 May 2004, published in Official Gazette No. 470 of 26 May 2004, which complement the EMERGENCY ORDINANCE nr. 58 of 25 June 2003, published in Official Gazette No. 460 of 28 June 2003, with art. V. Article 18 ^ 1 if the fees payable for requests addressed to the Ministry of Justice, the resolution of the request for review is a matter for the Court of the 5th sector of Bucharest.
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Art. 18 ^ 1 was introduced by the pct, article 12. 1 of law No. 195 of 25 May 2004, published in Official Gazette No. 470 of 26 May 2004, which complement the EMERGENCY ORDINANCE nr. 58 of 25 June 2003, published in Official Gazette No. 460 of 28 June 2003, with art. V. in article 19 (1) Fees shall be paid to the judicial stamp in cash, by transfer or in the system on-line, on behalf of the local budget of the administrative territorial unit in which he has his domicile or residence or, as the case may be, the tax debtor headquarters duty. Operations costs for the transfer of sums due judicial stamp duty shall be borne by the person liable for the tax.
  

(2) if the judicial stamp tax due does not have neither their domicile nor residence or, as the case may be, based in Romania, legal fee stamp shall be paid into the account of the budget of the administrative territorial unit in which it is the seat of the Court in which the action or application is introduced.
  

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Art. 19 was amended by point 9 of article. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.


Article 20 (1) Fees shall be paid to the judicial stamp in advance.
  

(2) if the judicial stamp tax was not paid in the amount of legal action at the time of registration or application, or if, during the process, items that have a higher value, the Court will put in view of petitioner to pay the amount due for the first term of the Court. If the shrinks the value of claims set out in the Act or in the application after it has been posted, the judicial tax stamp shall be charged to the original value, without regard to subsequent reduction.
  

(3) failure to comply with the obligation of payment by the deadline set is sanctioned with the cancellation of the application or action.
  

(4) If at the time of its registration the action or application was charged properly or object initially, but was later amended, it will not be cancelled in full, but will have to be solved within the legal fee stamp has been legally.
  

(5) where the Court vested with the settlement of an ordinary horse or extraordinary that in previous phases of the judicial process of stamp tax was not paid in the amount of the legal obligation of the party, shall order the payment of taxes thereon, judicial stamp judgment device being enforceable. Enforcement of the judgment will be carried out by the enforcement bodies of territorial units subordinated to the Ministry of public finance in whose territorial RADIUS has its domicile or registered office of the debtor under the law relating to enforcement of claims.
  

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Alin. (5) article. 20 was amended by section 5 of art. 1 of ORDINANCE No. 34 of 16 august 2001, published in MONITORUL OFICIAL nr. 511 of 28 august 2001.


Article 21 (1) natural persons are eligible for tax exemptions, reductions, phased over or delays for judicial stamp duties, under Government Emergency Ordinance nr. 51/2008
  


public aid in judicial procedures in civil matters, approved with amendments and completions by law No. 193/2008.

(2) the Court granted to legal persons, upon request, in the form of discounts, phased over or delays for stamp duties payable for judicial actions and demands placed upon the courts, in the following situations: (a) the amount of levy) represents more than 10% of the average net income over the last 3 months of activity;
  

(b) the full amount of the fee), under art. 20, is not possible because the entity is in the course of liquidation or dissolution times its assets are in accordance with the law, normative regulatory Commission seeks.
  

(3) exceptionally, the Court may grant reductions phased over legal persons, or delays to judicial stamp duties, in other cases where it considers, compared with data relating to the economic and financial situation of the legal person, the payment of stamp duty on the amount due, would be likely to affect significantly the operating activity of the legal person.
  

(4) reducing stamp duty may be granted separately or, where appropriate, the postponement or staggering along with payment.
  

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Art. 21 was amended by section 5 of art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008.


Article 21 ^ 1 (1) to resolve application for facilities duty judicial stamp, the Court may ask for any explanations and evidence the party or information by the competent authorities.
  

(2) on the request for the grant of facilities to pay stamp duty on the Court to pronounce without citation, by a reasoned conclusion date in the Council. The conclusion shall be communicated to the applicant and the opposing party, if any.
  

(3) Against the conclusion, interested parties may request review shall, within 5 days from the date of communication of the conclusion.
  

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Alin. (3) art. 21 ^ 1 has been amended point 7 of article in law No. 276 of 7 July 2009 published in Official Gazette No. 482 of 13 July 2009 amending paragraph 6 of article 19. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008.

(4) the request for review shall decide in Council by another court ruling completely through the final conclusion.
  

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Art. 21 ^ 1 was introduced by paragraph 6 of article 19. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008.


Article 21 ^ 2 (1) in the case of încuviinţării application for facilities duty stamp through judicial conclusion to be determined, where appropriate, the rate of reduction or reduced amount of the charge, the time limit for payment and amount of rates.
  

(2) the payment of fees are Staggering judicial can be done over a period of not more than 2 years.
  

(3) in the case of eşalonării or postponement, the Court shall forward the Declaration, which shall be enforceable, the Ministry of economy and finance/competent bodies to the obligation of payment execution times, as appropriate, for the bringing into force of the decision on payment of the tax or part of the tax due, within specified time limits. The instrument permitting enforcement shall mention and fiscal identification code, place of residence, and any other identifying data of the borrower. Enforcement of the judgment will be carried out by the enforcement bodies of territorial units subordinated to the Ministry of economy and finance in whose territorial RADIUS is the debtor under the law relating to enforcement of claims.
  

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Art. 21 ^ 2 was introduced by point 7 of article. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008.


Article 23 (1) the amounts paid by way of fees shall be refunded to the judicial stamp, at the request of the petitioner, in the following cases: — — — — — — — — — — — —-the introductory part of paragraph 1. (1) of article 1. 23 amended by CORRECTION No. 146 of 24 July 1997, published in Official Gazette No. 287 of 23 October 1997, by replacing the phrase "the following" with the phrase "the following".

the fee paid) when it was not owed;
  

b) when it has been paid more than the amount legally;
  

c) when the action or application object runs during the process, as a result of legal provisions;
  

d) when, in the process of divorce, the parties have waived the judgment or have reconciled;
  

e to run) when the appeal was allowed, and the judgment has remained irrevocable;
  

f) in the event that the Court declares principally concerned, sending due to another body with judicial activity.
  

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Lit. f) of paragraph 2. (1) of article 1. 23 was introduced by section 8 of article in law No. 276 of 7 July 2009 published in Official Gazette No. July 13, 2009 482, which complements art. From the EMERGENCY ORDINANCE nr. 212 of 4 December 2008, published in MONITORUL OFICIAL nr. 837 of 12 December 2008, with 7 ^ 1.

g) where samples were administered by lawyer or legal adviser.
  

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Lit. g) of paragraph 1. (1) of article 1. 23 was introduced by paragraph 10 of article 10. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.

(2) in the case referred to in subparagraph (a). (d)) shall be refunded half of the fee and in the case referred to in subparagraph (a). (e)), the fee shall be refunded in proportion to the admission of the appeal.
  

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Alin. (2 ^ 1), art. 23 was repealed by article. XVI of law No. 202 of 25 October 2010, published in MONITORUL OFICIAL nr. 714 of 26 October 2010.
(2 ^ 1) In the case referred to in paragraph 1. (1) (a). (d)) shall be refunded half of the fee and in the case referred to in paragraph 1. (1) (a). (e)), the fee shall be refunded in proportion to the admission of the appeal. In the case referred to in paragraph 1. (1) (a). (g)), shall be refunded half the fee paid, irrespective of the manner in which it was settled the lawsuit, after final judgement backwardness.
— — — — — — — — — —-. (2 ^ 1), art. 23 was introduced by the pct, article 11. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.

(3) the right to claim restitution may be exercised within a period of one year from the date of his birth.
  

(4) an application for refund shall be addressed to the Court or, where appropriate, the prosecution introduced the action or application.
  


Article 24 (1) the fees paid by judicial stamp affixing tax stamps and cancellation of mobile will not be returned.
  

(2) Likewise, no fees shall be refunded in respect of the judicial stamp requests and shares cancelled as insufficiently timbrate.
  


Article 25 the sums made of advanced judicial expenses from State budgets approved the Ministry of Justice and Ministry of the Public for the conduct of criminal trials, which are borne by the parties or other participants in the proceedings, as provided by the code of criminal procedure and judicial fines, shall constitute revenue of the State budget and include in the budget of revenue and expenditure of the Ministry of Justice. Debt enforcement is carried out by the enforcement of territorial units subordinated to the Ministry of public finance in whose territorial RADIUS has its domicile or registered office of the debtor under the law relating to enforcement of claims.
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Art. 25 was modified by art. IV of the EMERGENCY ORDINANCE nr. 71 of 31 august 2011, published in MONITORUL OFICIAL nr. 637 on September 6, 2011.


^ Article 25 for the purposes of collecting amounts 1. 25, will be opened on behalf of the Ministry of Justice at the territorial units of the State Treasury-No. 50.32. >.
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Art. 25 ^ 1 was modified by art. IV of the EMERGENCY ORDINANCE nr. 71 of 31 august 2011, published in MONITORUL OFICIAL nr. 637 on September 6, 2011.


Article 26 (1) a 75% share of the amounts coming from taxes collected from the fees of lawyers, notaries and bailiffs shall constitute revenue of the State budget and is contained in the revenue and expenditure budgets of the Ministry of Justice and Civil Liberties, the Superior Council of Magistracy, the High Court of Cassation and justice, the Prosecutor's Office attached to the High Court of Cassation and justice so: a) a share of 70% will be covered by the budget of revenue and expenditure of the Ministry of Justice and Civil Liberties, of which 50% will be used for the financing of public aid and judicial legal assistance system and 20% will be the destination of investment expenditure and current expenditure;
  

b) a share of 10% will be covered by the budget of revenue and expenditure of the Superior Council of Magistracy (SCM) and will be used for providing training to judges, prosecutors, assistants within the courts and prosecutors ' offices on top of this, as well as the personnel of the Superior Council of Magistracy, through the National Institute of Magistracy and respectively, the national school for Clerks, as well as for investment expenditure and current expenditure;
  

c) a share of 10% will be covered by the budget of revenue and expenditure of the High Court of Cassation and justice;
  

d) a share of 10% will be covered by the budget of revenue and expenditure of the public prosecutor of the High Court of Cassation and justice, intended for investment expenditure and current expenditure.
  

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Paragraphs 1 and 2. (1) of article 1. 26 was amended by paragraph 4 of article in law No. 76 as of April 1, 2009, published in MONITORUL OFICIAL nr. 231 of 8 April 2009 amending section 1 of article. Vi of the EMERGENCY ORDINANCE nr. 75 of 11 June 2008, published in MONITORUL OFICIAL nr. 462 of 20 June 2008.

(2) Availability of the end will be carried over to the next year to be spent with the same destination.
  

(3) the difference in the percentage of 25% of the amounts referred to in paragraph 1. (1) shall constitute revenue in the local budgets.
  

— — — — — — — — — — —-. (3) art. 26 was introduced by point 5 of article in law No. 76 as of April 1, 2009, published in MONITORUL OFICIAL nr. 231 of 8 April 2009 supplementing section 1 of article. Vi of the EMERGENCY ORDINANCE nr. 75 of 11 June 2008, published in MONITORUL OFICIAL nr. 462 of 20 June 2008.

(4) with effect from 1 January 2013, a share of 30% of the amounts coming from judicial stamp duties shall constitute revenue of the State budget, is contained in the revenue and expenditure budget of the Ministry of Justice and will be used exclusively for the financing of the courts and judicial system of public aid. A share of 70% of the amounts coming from judicial stamp duties shall constitute revenue in the local budgets.
  

— — — — — — — — — — —-. (4) article. Amended 26 of point 12 of article 4. 28 of law No. 76 of 24 may 2012 published in MONITORUL OFICIAL nr. 365 of 30 may 2012.
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Art. 26 was amended by section 1 of article. Vi of the EMERGENCY ORDINANCE nr. 75 of 11 June 2008, published in MONITORUL OFICIAL nr. 462 of 20 June 2008.


Article 27 the Ministry of finance will create a separate budgetary account for the collection of revenue. 25 and 26 of this law, it will communicate to the Ministry of Justice, Supreme Court of Justice, the Prosecutor's Office attached to the Supreme Court, Lawyers Union from Romania, the National Union of notaries public from Romania, savings and House, as well as all Consemnaţiuni banks.


Article 28 (1) the judicial duties of the stamp provided for in this law shall be updated annually with the inflation index, the Government's decision on a proposal from the Ministry of Justice and Freedoms and of the Ministry of public finance.
  

— — — — — — — — — — —-. (1) of article 1. 28 was amended by section 6 of article in law No. 76 as of April 1, 2009, published in MONITORUL OFICIAL nr. 231 of 8 April 2009 amending paragraph 2 of art. Vi of the EMERGENCY ORDINANCE nr. 75 of 11 June 2008, published in MONITORUL OFICIAL nr. 462 of 20 June 2008.

(2) For the purposes of this Act, the Ministry of Justice, the Ministry of finance, will develop guidelines within 60 days after the entry into force of this law.
  


Article 29 judicial stamp Duties paid or forwarded for collection prior to the entry into force of this law shall remain valid in the event that the release of the document or the chargeable service provision takes place after this date.


Article 30 (1) the present law enters into force within 90 days after its publication in the Official Gazette of Romania.
  

(2) on the date of entry into force of this law are repealed:-art. and (b). a), art. 3 (a). a), b), c), (f)), h), (i)), j) and (k)), art. 3 (a). e) and g), art. 9, art. 12 and 13 (only in respect of the actions and claims, including those for the exercise of rights of appeal to the courts), as well as art. 6 paragraph 1. (as amended by Ordinance No. 4/1996) of Decree No. 199/1955 over stamp duty;
-art. 1-8 and art. 14-16 of Government decision No. 1.295/1990 on stamp taxes for actions and applications introduced in courts, as well as the acts of notary and services rendered, as amended;
-art. 7 of the law on administrative courts no. 29/1990 *);
— — — — — — — — — — — — — the fourth Indent of paragraph 1. (2) of article 9. 30 has been repealed by paragraph 1. (2) of article 9. II of law No. 203 of 19 April 2002, published in Official Gazette No. 340 of 22 May 2002.
-head. I of the annex. 2 the Government Ordinance. 10/1993 on updating, depending on inflation rate of duties established in fixed amounts for services rendered to legal entities and physical persons, approved by law No. 102/1994;
-art. 3 of Order No. 37/1995) regarding the establishment of stamp duty for notarial activity, approved and amended by law No. 105/1995;
-art. 150 para. (3) of law No. 8/1996 on copyright and related rights;
-art. 5 letter c) of law No. 66/1996 *) on the reorganization of the Economy and society from Romania Consemnaţiuni banking stock;
-art. 26 lit. c) of the Government Decree No. 888/1996 *) approving the status of savings and Consemnaţiuni;
-art. 69 para. (2) of the Housing Law No. 114/1996;
-any other provisions to the contrary.
This law was adopted by the Senate at its meeting on 1 July 1997, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. SENATE CHAIRMAN MIRCEA IONESCU-QUINTUS this law was adopted by the Chamber of deputies at its meeting on 9 July 1997, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. CHAMBER of DEPUTIES PRESIDENT ANDREW JOHN CHILIMAN — — — — — — — — — — —