Timbrajul special în cazul rezoluţiunii unilaterale extrajudiciare şi al rezoluţiunii de drept

Oana MURARIU

avocat, Baroul Cluj

ABSTRACT

The new Civil Code innovates the sanction of contract rescission as far as substantial law is concerned, but an adaptation of the procedural law occurs as well, Government Emergency Ordinance nr. 80/2013 concerning the judicial stamp duty being enacted especially in order to adapt the payment of tax to the new judicial institutions created by this legal norms codex. By excluding the institution of finding the unilateral extrajudicial rescission by the court and the ope legis rescission from the enumeration in art. 3 paragraph (2) letter a) of Government Emergency Ordinance nr. 80/2013, the legislator seems to have trouble parting from the classical judicial rescission, which remains deeply rooted as rule in the matter. By the deliberate omission to include the institution of finding the unilateral extrajudicial rescission by the court and the ope legis...