Restituirea taxei judiciare de timbru la încetarea acţiunii civile ca urmare a deschiderii procedurii insolvenţei

OANA MURARIU*

* e-mail: Oana@murariu.legal

Avocat - Baroul Cluj

ABSTRACT

At the same time with the entry into force of the Law No 85/2014 on the procedures for preventing insolvency and for insolvency, it has been also regulated indirectly the refund of the judicial stamp duty to the plaintiff who invested a court of law with a litigation against the defendantdebtor against whom a final interlocutory judgment to open the insolvency procedure had not been pronounced until the moment of bringing the action by means of common law. This study analyses the differences of approach between the old insolvency law and the regulation in force since 2014, by pointing out how the legislator decided to solve the issue of lis pendens created by simultaneously analyzing the same application within two separate procedures: the general one, before the common law court, and the special one,...