Observaţii cu privire la noua lege a taxei de stat [Articol]

Abstract

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 administrative 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 expenses 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.