Rapporteur
Владислав Славов
Author of request
61 народни представители от 41-ото Народно събрание
Purpose of the request
обявяване противоконституционност на разпоредби от Закона за местните данъци и такси
Resolution - 5
Tax establishment and tax assessment and tax concessions and surtaxes shall be determined only by Parliament which shall pass laws to that effect. The Constitution calls for a clear demarcation line between income tax and property tax, hence it is inadmissible for a tax-specific regulatory arrangement to mix elements of the two categories of direct taxes.