Stamp tax for appeals and second appeals: what changes at the higher courts.
Echipa Sigilia20 February 20263 min read.
For the main claim, the judicial fee is calculated as at first instance. For appeals and second appeals, articles 23 and 24 of Emergency Ordinance 80/2013 set their own rules: the appeal is taxed at 100% of the first-instance fee, the second appeal at 50%.
For a civil claim of 5,000 Lei, the first-instance fee is 355.00 Lei. The appeal against the judgment is taxed at the same amount — 355.00 Lei. The second appeal against the decision in appeal is taxed at 177.50 Lei.
For non-evaluable actions, the fee is calculated similarly. For divorce by agreement, the first-instance fee is 200 Lei (after Law 268/2024). The appeal is taxed at 200 Lei, the second appeal at 100 Lei.
For revision requests and for the action for annulment, article 24(3) sets a flat fee of 100 Lei, regardless of the nature of the main action. The same tariff applies to the request for correction of a material error.
There is one notable exception: in administrative-contentious matters, the second appeal is taxed at a flat 100 Lei, under article 17(1)(a) of Law 554/2004. The tariff applies regardless of the value of the main action.