Ruling No. 1 of 18 January 2024 on Constitutional Case No. 19/2023
Referring Authority and Subject Matter of the Case
The case was initiated upon a request by the President of the Republic of Bulgaria. Its subject matter concerns the constitutionality of the provisions of Article 1, item 2; Articles 5a, 5b, 5c, 5d, 5e, 5f, 5g; Article 7, paragraph 1, item 2; Article 12, paragraph 1; and Article 13 of the Act on Control over the Implementation of Restrictive Measures in View of Russia’s Actions Destabilizing the Situation in Ukraine. The challenged provisions govern the obligated persons and the conditions for collecting energy contributions on the import of natural gas originating from Russia and on the transmission of natural gas for transit, also originating from Russia, with CN codes 2711 11 00 and 2711 21 00. The applicant alleges contradiction with the principle of legality of taxes and fees due to vague drafting of the contested provisions, as well as violations of the principles guaranteeing the right to property and freedom of economic initiative.
Summary of the Court’s Reasoning
After the initial admission of the case for examination on the merits, the National Assembly repealed all contested provisions. In these circumstances, the Constitutional Court finds that the repeal results in the lapse of the subject matter of Constitutional Case No. 19/2023.
Grounds for the Ruling and Disposition
Pursuant to Article 149, paragraph 1, item 2 of the Constitution (power to rule on requests for establishing the unconstitutionality of laws), the Constitutional Court dismisses as inadmissible the request to declare unconstitutional Article 1, item 2; Articles 5a, 5b, 5c, 5d, 5e, 5f, 5g; Article 7, paragraph 1, item 2; Article 12, paragraph 1; and Article 13 of the Act on Control over the Implementation of Restrictive Measures in View of Russia’s Actions Destabilizing the Situation in Ukraine.
Председател: Павлина Панова