THE IMPACT OF STAMP DUTY EXEMPTIONS AND INDEXATION ON THE RIGHT OF ACCESS TO A COURT

Abstract

This article analyses the main issues related to the impact of stamp duty (court fees) exemptions and stamp duty (court fees) indexation on the right of access to a court. Although stamp duty is a form of legal fees, the distinctive feature of stamp duty is that it might restrict a person’s right to access a court. The article analyses the relationship between stamp duty and the right of access to a court, and examines the case law of Lithuanian courts and the European Court of Human Rights on the implementation of stamp duty exemptions and the right of access to a court. The study assesses stamp duty exemptions and stamp duty deferrals, which are designed to ensure the proper exercise of the right of access to a court. Finally, the authors analyze the compatibility of stamp duty indexation with the requirements of right to access a court. The article provides insights into the practical problems of calculating stamp duty in Lithuania and draws attention to the complexity of these procedures. The study concludes closing arguments and proposals that suggest that the burden of calculating stamp duty should fall on the State.

Keywords

• stamp duty
• court fees
• right of access to a court
• access to court; access to jus tice
• exemption from stamp duty
• deferral of stamp duty stamp duty indexation