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342.52:336.22 (1) |
Puterea statului. Sistemul și funcția organelor de guvernământ (425) |
Venituri publice (484) |
![]() DUMITRAȘCU, Dumitru. Observații cu privire la noua lege a taxei de stat. In: Traditie şi inovare în cercetarea ştiinţifică, Ed. XII, 6-7 octombrie 2023, Bălți. Bălți: Universitatea de Stat „Alecu Russo" din Bălţi, 2024, Ediția 12, Vol. II, pp. 41-47. ISBN 978-9975-50-320-4. |
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Traditie şi inovare în cercetarea ştiinţifică Ediția 12, Vol. II, 2024 |
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Conferința "Traditie și inovare în cercetarea științifică" XII, Bălți, Moldova, 6-7 octombrie 2023 | ||||||
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CZU: 342.52:336.22 | ||||||
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Rezumat | ||||||
Free access to justice can be conceived as the right of every individual to have the opportunity to seek justice before the courts without being constrained by financial, social, or administra-tive barriers. Among the aspects influencing free access to justice, there is no doubt the financial aspect of the case, that is, the court costs. The party that wants to go to court is obliged to advance some of these ex-penses by paying the state tax. Relatively recently, the Parliament of the Republic of Moldova adopted the new State Tax Law, which modifies the amounts of the state tax and introduces the concept of stamp duty. Therefore, in this article, we will highlight the main innovations of this law and analyze in detail the consequences of the stamp duty regulation. |
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Cuvinte-cheie court costs, state tax, stamp tax, civil proceeding, free access to justice, the right to defense |
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