The USV Annals of Economics and Public Administration, Vol 10, No 3

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The stamp duty regulations in different European countries

Bogdan-Dumitru Dimbu


In any European democratic state, for an individual or juridical person's accession to justice, he/it must pay for the service provided by the court authority meant to solve the existing litigation. Even though the stamp duties differ from one state to another, they appear to be a budgetary obligation owed by those individuals who request a certain prestation from the judicial institutions. These taxes may be definite or may represent a certain percent out of the value of the request.

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                     Ştefan cel Mare University of Suceava                   Faculty of Economics and Public Administration


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