Taxes that are income of the local budget. Judiciary and extrajudicial
                           stamp taxes for notarial work.

               Prof.univ.dr. Teodor Hada, Absolvent Cristina Silvia Rusu,
                     Universitatea „1 Decembrie 1918” Alba Iulia

Abstract:
In accordance with the provisions of art.295 alin.11 of Law no. 571/2003 on Fiscal Code,
we can consider incomes to local budget: amounts derived from interest on late payment
of local taxes, fees judicial stamp provided by Law no. 146/1997; notarial stamp duties
provided for GO No. 12/1998; extrajudicial tax stamp out under Law no. 117/1999.
The legal fees Stamp judiciary is governed by Law no. 146/1997 fees judicial stamp
updated by 2005.Object tolling is the subject of actions and claims before the courts, and
applications to the Ministry of Justice and Prosecutor at the High Court of Cassation and
Justice. Advertisers judicial stamp duties are natural and legal persons who seek benefit
from services rendered by the courts.

Key words: taxes, local budget, judiciary stamp taxes, extrajudicial stamp taxes

JEL Code: H72, O23