Articolul precedent |
Articolul urmator |
47 0 |
SM ISO690:2012 BÂCU, Adelina. The impact of the new legislation on state tax in the judicial process on the business environment. In: Adapting Public Services to the Technological Challenges and to the Business Environment Expectations, Ed. Ediția a 3-a, 8 decembrie 2023, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediția a 3-a, pp. 14-16. |
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Adapting Public Services to the Technological Challenges and to the Business Environment Expectations Ediția a 3-a, 2023 |
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Conferința "Adapting Public Services to the Technological Challenges and to the Business Environment Expectations" Ediția a 3-a, Chişinău, Moldova, 8 decembrie 2023 | ||||||
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JEL: K15, E62, O38 | ||||||
Pag. 14-16 | ||||||
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Rezumat | ||||||
According to the provisions of Article 20 of the Constitution, every person has the right to effective remedy from competent judicial authorities against acts that violate their rights, freedoms, and legitimate interests. No law can restrict access to justice. Through these provisions, the Fundamental Law consecrates the principle of free access to justice, which, as mentioned in the practice of the European Court of Human Rights (ECHR), may undergo some limitations by conditioning the initiation of proceedings through a pre-trial extrajudicial procedure or by obliging the payment of fees contributing to maintaining a balance to ensure the functionality of the judiciary. On July 31, 2023, the Parliament of the Republic of Moldova adopted a new law regarding the state tax, making significant changes both in terms of the categories of claims or procedural acts for which the tax will be collected and the amount of this tax. The factors that sparked heated debates in both civil society and the justice system involve not only the exponential increase in the value of the tax but also the introduction of a new tax called the stamp duty. Research methodology. The work was developed using logical, systemic analysis, formal-dogmatic, and comparative methods. The research is conducted in the context of updated legislative provisions, national judicial practice, and legal doctrine. Main results. The state tax represents the amount of money paid in advance to the state budget by the party intending to initiate civil proceedings, with the fundamental objective of partially recovering the costs incurred by the state in maintaining the judicial system. This tax, justified as a means of preventing frivolous lawsuits, cannot, however, according to ECHR practice, have a disproportionate character in relation to the claimant's income. The new legislation, however, seems to disregard the respect for this proportionality, and undoubtedly, the most exposed and vulnerable in the face of this challenge are individuals with modest incomes, who may not always qualify for tax exemptions. Moreover, global, and regional crises have severely impacted the economic sector in our country, affecting legal entities in the entrepreneurial environment, which are experiencing financial sustainability challenges, and the costs associated with legal proceedings will now be a test for entrepreneurs. The detrimental consequences of the Coronavirus pandemic, the war on the country's borders with one of its most important trading partners such as Ukraine, and the energy crisis have profoundly shaken the business environment in our country. Companies face daily significant increases in raw material and energy prices, supply chain blockages, and a lack of market outlets, with increased competitive pressure in the labour market. These high costs often cannot be fully passed on to customers or absorbed by the market, so state authorities must intervene with support measures to improve the situation. However, a substantial increase in taxes for legal action cannot be treated as a support instrument for businesses.The imposition of state taxes exceeding one hundred thousand lei can be a significant challenge even for large companies, and much more so for small and medium-sized enterprises (SMEs), which can be particularly vulnerable for various reasons. Firstly, SMEs are more prevalent in sectors affected by the crisis. Secondly, SMEs are more vulnerable than larger firms to the impact of multiple crises. Lastly, SMEs may have fewer responses to financial imbalances they face. In conclusion, without contesting the necessity of legislative changes regarding state taxes, it is necessary to emphasize the need for a differentiated approach not only to categories of disputes but also based on profit levels. Taking into account that, in 2022, according to statistical data, the average sales revenue of SMEs per enterprise was 4.4 million lei, imposing a fee of 2050 lei + 3% of the value of the claim exceeding 50,001 lei could disrupt the economic activities of these entrepreneurs, who often struggle to meet mandatory payments. Legal actions could potentially ruin them, given the examination deadlines for cases and the difficulties that arise during the enforcement stage of judgments. Therefore, we believe that the amount of the state tax in cases initiated by for-profit legal entities should vary depending on the level of profit in the previous financial year. Entities that do not generate a profit should be exempt from paying the tax. |
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Cuvinte-cheie state fee, free access to justice, disproportionality of fees, ECHR practice, taxă de stat, accesul liber la justiţie, disproporționalitatea taxelor, practica CtEDO |
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