RESOLUTION OF THE CONSTITUTIONAL COUNCIL OF THE REPUBLIC OF KAZAKHSTAN

of April 15, 2004 No. 2

About check of constitutionality of Item 1 of article 53 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and Item 13 of Rules of holding specialized auction on realization of the taxpayer limited at the disposal of property on account of tax debt, No. approved by the order of the Government of the Republic of Kazakhstan of May 25, 2002 569, according to the appeal of specialized interdistrict economic court of the Kostanay region

The constitutional Council of the Republic of Kazakhstan as a part of the chairman Hitrin Yu. A., members of council of Abishev H. A., Baltabayeva K. Zh., Bychkova of Page F., Esenzhanova A., Kotov A. K. and Omarkhanova K. A. with participation:

judge of the Supreme Court of the republic Ponomarenko Yu. A.,

deputy attorney general of the republic Daulbayev A. K.,

vice-Minister of Justice of the republic Asanov Zh. K.,

vice-chairman of the Tax Committee of the Ministry of Finance of the republic Bazarbayeva A. B.

considered in open session idea of specialized interdistrict economic court of the Kostanay region of recognition unconstitutional Item 1 of article 53 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and Item 13 of Rules of holding specialized auction on realization of the taxpayer limited at the disposal of property on account of tax debt, N569 approved by the order of the Government of the Republic of Kazakhstan of May 25, 2002.

Having studied the available materials, including the expert opinion of Umurkulov M. K., the head of the department of the civil law and process of the Kazakh humanitarian and legal university, Candidate of Law Sciences, having heard the message of the speaker - the member of the Constitutional Council Esenzhanov A. and performance of participants of meeting, the Constitutional Council of the Republic of Kazakhstan established:

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