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

DECISION No. 9 OF JUNE 20, 1996 ON CC No. 9/96

Motion by a group of Members of Parliament challenging the constitutionality of the provision of Art. 6 para 1 of Appendix 1 created by Clause 4 of the Law on the Amendment to the Law on Local Taxes and Fees (LALLTF). The Constitutional Court ruled it was in contravention to the Constitution.
Under Art. 6 para 1 of Appendix 1 created by Clause 4 of the LALLTF the taxable basis for buildings or parts of buildings that are not used for residential purpose is to increase fivefold. The Constitutional Court considers the house tax a typical property tax. The ownership right gives rise to tax due in an amount which shall be one and the same regardless of whether the premises are used for residential or non-residential purpose. Inasmuch as changing the use of premises may generate higher income, that income shall be subject to the income tax.
The same Constitutional Court decision rejected the challenge of Art. 2a of the Law on Local Taxes and Fees (LLTF) by a group of Members of Parliament providing that municipal councils and mayors offices that have budgets collect taxes for the service when property is transferred gratuitously or non-gratuitously. Under Art. 84 para 3 of the C. taxes shall be established only by a law. The text though does not allow to draw a conclusion that it shall be inadmissible for the law-maker to fix fees and let them be collected by the local authorities when these perform the service (the argument in Art. 60 para 1 and Art. 141 of the C.). The Constitution does not contain any prohibition concerning that matter.