RESOLUTION OF THE PLENUM OF THE SUPREME COURT OF THE REPUBLIC OF BELARUS

of December 19, 2019 No. 6

About application of the legislation by courts by consideration of the economic and civil cases arising from tax legal relationship

Having discussed results of studying and generalization of court practice, for the purpose of ensuring the correct and uniform application of the legislation by consideration of the economic and civil cases arising from tax legal relationship, the Plenum of the Supreme Court of the Republic of Belarus DECIDES:

1. Draw the attention of courts that the correct and uniform application of the legislation by consideration of the economic and civil cases arising from tax legal relationship is guarantee of constitutional right of citizens and legal entities for judicial protection (part one of article 60 of the Constitution of the Republic of Belarus), it is designed to provide protection of their rights and legitimate interests, and also interests of the state and society, compliance with law by participants of the tax relations, to promote increase in efficiency of state policy in the field of the taxation.

2. By consideration of the economic and civil cases arising from tax legal relationship, courts should be guided by the Constitution of the Republic of Belarus, the Tax code of the Republic of Belarus (further - the Tax Code), the Decree of the President of the Republic of Belarus of November 23, 2017 No. 7 "About development of entrepreneurship", presidential decrees of the Republic of Belarus of October 16, 2009 No. 510 "About enhancement of control (supervising) activities in the Republic of Belarus" and of August 11, 2011 No. 366 "About some questions of notarial activities", and also other regulatory legal acts.

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