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Universul Juridic magazin

Aspects concerning the obligation for payment of judicial stamp duties in forced execution matters

Taxes for judiciary stamp necessary for trigger enforcement are components of execution costs, and they have advanced the party requesting enforcement, followed ultimately be borne by the debtor.\r\nIf the general rule is that a declaration of enforcement is stamped with a fixed fee, the legislature has provided some exceptions in the form of exemption from such taxes, which must be interpreted strictly. In any case, can not interpret that failure of file judicial stamp fee by the lender once the wording of the request for enforcement, if considers it as an exempt\r\nfrom this tax and then communicate this view executing court constitute an impediment to the exercise of the duties of judges about the process and the realization of creditor rights, imposing sanctions necessarily bailiff.\r\nAlso, exemption from court fees and enforcement appeals to other incidents raised during the forced pursuit is applicable only if the legislature has expressly provided that, because laws governing facilities as exemption from taxes judicial stamp must be strictly construed and can not be extended by analogy to other situations.