Dreptul de Acces la Justiţie din Perspectiva Actualului Sistem de Taxe Judiciare de Timbru în Materie Succesorală (The Right to Access to Justice in the Present System of Court Fees in Cases Regarding the Inheritance)

Bogdan Alex Arghir
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Abstract

Fundamental guarantee for the effective exercise of rights and freedoms of individuals, and an instrument for the rule of law, the right to a court is a sine qua non condition for the organization and functioning of a democratic judicial system.Taking into account Romania's multiple convictions to the ECHR regarding the right of access to court in terms of stamp duty, the topic which I have chosen for this juridical study is likely to seem antiquated, at first sight.Nevertheless, relatively recent amendments to Law No. 146/1997 on stamp duty are meant to recall into question the issue of the right to a court.Thus, in present, an inheritance action lodged before the court shall be subjected to the following taxes: 50 lei for establishing the inheritor quality, 3% of the inheritance value for establishing the inheritance estate and 3% of the inheritance value for dividing the inheritance, according to art. 3 point c of Law No. 146/1997.Moreover, the same duty taxes are required for issuing a certified copy of a judgment rendered in an inheritance action. Taking into consideration the present stamp duty system concerning inheritance actions, I consider that the Romanian Government infringed the right to a court, right enshrined in art. 6 § 1 of the Convention and in art. 21 of the Romanian Constitution, failing to strike a fair balance between the means employed and the aim pursued.
诉诸法院的权利是有效行使个人权利和自由的基本保障,也是法治的工具,是民主司法制度的组织和运作的必要条件。考虑到罗马尼亚在印花税方面对欧洲人权法院的多次定罪,我为这个法律研究选择的主题乍一看似乎过时了。然而,最近对关于印花税的第146/1997号法律作出的修订,意在重新提出向法院申诉的权利问题。因此,目前,向法院提出的继承诉讼应缴纳以下税:确定继承人素质的税为50雷,建立继承遗产的税为继承价值的3%,分割遗产的税为继承价值的3%。第146/1997号法律第3点c。此外,对于在继承诉讼中作出的判决出具经核证的副本,也需要缴纳同样的税。考虑到目前有关继承诉讼的印花税制度,我认为罗马尼亚政府侵犯了诉诸法院的权利,这是艺术所庄严规定的权利。《公约》第6条第1款。罗马尼亚宪法第21条,未能在使用的手段和追求的目标之间取得公平的平衡。
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