CONSIDERAŢII ÎN LEGĂTURĂ CU TAXA DE TIMBRU DATORATĂ PENTRU CERERILE DE STABILIRE A CUANTUMULUI PENALITĂŢILOR CONFORM DISPOZIŢIILOR ART. 906 DIN CODUL DE PROCEDURĂ CIVILĂ

The issue of establishing the payment of a stamp tax in order to set the amount of penalties pursuant to art. 906 Civil Procedure Code is important from a practical point of view, representing a field which was not ruled on by the legislator. In the absence of an express rule, it is up to the Courts to set or not to set the payment of a stamp tax, taking into account the efforts of unifying the practice.