of August 6, 2020 No. 22
About exceptional case of illegality of some provisions of Article 226-16 of h (11) the Tax code accepted by the Law No. 1163 of April 24, 1997 (provision of tax information to degrees of jurisdiction and criminal prosecution authorities as evidentiary fact) (the address No. 18g/2020 of year)
Name of the Republic of Moldova
Constitutional court in structure:
Domnika Manole, chairman,
Nicolae Roshka,
Liouba Shova,
Vladimir Tsurkan, judges,
with the assistance of the assistant judge Alena Balaban,
in view of the address,
registered on February 17, 2020,
having considered the specified address in open plenary meeting,
considering acts and case papers,
having carried out discussion in the consultative room,
issues the following decree.
Points of order
1. The address about exceptional case of illegality of syntagma "in departure from part formed the basis for consideration of the case (5) Article 131" and provisions "for the purpose of hearing of cases about tax avoidance. The specified bodies use information only for this purpose" in h (11) article 22616 of the Tax Code accepted by the Law No. 1163 of April 24, 1997, declared by party to the case Alexander Hyrshtioage and the lawyer Tatyana Katana in the matter of No. 1-1693/17, being in production the vessels Chisinau, the sector Buyukan.
2. The appeal about exceptional case of illegality was sent in the Constitutional court by the judge in court of Chisinau, the sector Buyukan, Vasilisa Muntyan, according to the procedure of Article 135 of h (1) the item and) and the item g) Constitutions.
3. Authors of the address about exceptional case of illegality claim that some provisions of h (11) article 226-16 of the Tax Code 54 and 116 h (1) Constitutions contradict Articles 20, of 26,.
4. Determination of the Constitutional court of June 30, 2020, without decision in essence, the address was acknowledged acceptable.
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