DIVERGENȚE JURISPRUDENȚIALE PRIVIND RECUPERAREA TAXEI JUDICIARE DE TIMBRU, CA URMARE A ADMITERII CONTESTAȚIEI LA EXECUTARE

The refund of the judicial stamp duty, as a result of the admission in whole or in part of an enforcement appeal, is a matter that has generated a non-unitary judicial practice.
In this study, the author aims to analyze the way in which the national courts have interpreted and applied the rules governing the appellant’s right to recover the judicial stamp duty, as well as to identify legal solutions in relation to the various hypotheses presented.