Taxes

For the provisions on stamp court fees, see Emergency Ordinance No 80/2013, as amended and supplemented. According to Art. 29 para. (1)(i) of the Emergency Ordinance, criminal cases are exempted from the payment of stamp court fees.

Taxes

The party/debtor is domiciled, resides or has its registered office in Romania

The stamp court fees is paid in cash, by bank transfer or online to the local budget account of the administrative-territorial unit in whose district the party/debtor is domiciled or resident, or, as the case may be, has his/her tax office.

The stamp court fees for the High Court of Cassation and Justice can be paid at any post office within the Bucharest municipality as follows:

      • beneficiary: Directorate of Local Budget Revenue District 2 Bucharest (DVBLS2);
      • beneficiary tax code: 13811802;
      • account: IBAN RO 04 TREZ 70221070203XXXXX;
      • Bank: Treasury District 2 Bucharest.

For urgent payments, please use the services of Post Office no. 37 located near the High Court of Cassation and Justice, Str. Jean Louis Calderon no. 6, Districr 2, Bucharest, postal code 024290 (Rosetti Market area).


Vizualizare hartă mărită

Payments of the stamp court fees for the High Court of Cassation and Justice can also be made to the Directorate of Local Budget Revenue District 2 Bucharest (DVBLS2) as follows:

For individuals persons:

      • Directorate of Local Revenue Budget District 2 Bucharest
      • Address: Gării Obor Boulevard no. 10, District 2, Bucharest
      • Telephone: 021.252.84.09, 021.252.84.10
      • Fax: 021.252.84.12
      • Web site: https://www.impozitelocale2.ro (including online payments)
      • E-mail: office@impozitelocale2.ro
      • Means of transport trolleybuses 69, 85 and 682
      • Account: RO 04 TREZ 70221070203XXXXX.


Vizualizare hartă mărită

For legal persons:

      • Directorate of Local Budget Revenue District 2 Bucharest
      • Address: Street Glinka Mihail Ivanovici no. 7, District 2, Bucharest
      • Phone: 021.242.08.82
      • Fax: 021.230.73.30
      • Web site: https://www.impozitelocale2.ro (including online payments)
      • E-mail: office@impozitelocale2.ro
      • Means of transport: buses 182, 282, 135 and 605
      • Account: RO 04 TREZ 70221070203XXXXX.


Vizualizare hartă mărită


The party/debtor is not domiciled, resident or does not have its registered office in Romania

If the party who owes the judicial stamp court fee is neither domiciled nor resident or, where applicable, does not have its registered office in Romania, the fee shall be paid to the local budget of the administrative-territorial unit in which the court in which the action or application is brought is located (Directorate of Local Revenue Budget District 2 Bucharest for the High Court of Cassation and Justice). Stamp court fees can be paid in cash, by bank transfer or online according to the above information.


Depositing a bail

According to Articles 1057 - 1059 of the Code of Civil Procedure, bail may be deposited in cash or financial instruments or real guarantees may be provided. Also, according to Article 1060 of the Code of Civil Procedure, the debtor of the bail may provide a guarantor in place of the assets listed in Articles 1057 - 1059.

The cash bail may be deposited with the State Treasury, CEC Bank - S.A. or any other credit institution performing such operations.

The account made available by CEC Bank - S.A. (agency in Calea Victoriei no. 11 - 13, District 3, Bucharest) for the deposit of a bail ordered by a court in Bucharest is: RO 91 CECEB 50470 RON 0000000.