Вид на акта
искане
Дата
01-01-1970 г.
Към дело
/

DECISION No. 3 OF FEBRUARY 9, 1996 ON CC No. 2/96

The Constitutional Court ruling on the motion by a group of 54 MPs from the 37th National Assembly found anticonstitutional the provision of Art. 13 para 2 of the Law on Local Taxes and Fees (LLTF). Under Art. 13 para 2 of the LLTF the Council of Ministers shall set the rules of tax assessment of real estate to be used in fixing the property tax brackets. In principle this means it is the Government and not Parliament that is involved (Decree 254/1995) in the assessment of the property tax to be paid by individuals and legal entities.
Under Art. 60 para 1 of the C. it is only a law that can introduce and assess tax. The National Assembly is free to delegate that exclusive right to the Executive. This constitutional principle holds good of all elements that go into tax assessment: the taxable entity, the taxable unit, the tax brackets, the tax rate etc. Tax regulations that have not been established by a law contravene the Constitution.