RESOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF MOLDOVA

of April 4, 2024 No. 10

About exceptional case of illegality of some provisions of Articles 2264, 2266 h (62) and 264 Tax codes (the term of limitation period for determination of the tax liabilities) (the address No. 169g/2022 of)

Name of the Republic of Moldova

Constitutional court in structure:

Liouba Shova presiding

Viorika Puyka,

Nicolae Roshka,

Sergey Tsurkan,

Vladimir Tsurkan, judges,

with the assistance of the assistant judge Dumitra Avornik,

in view of the address,

registered on October 28, 2022,

having considered this address in open plenary meeting,

considering acts and case papers,

having carried out discussion in the consultative room on April 4, 2024,

issues the following decree.

PROCEDURE QUESTIONS

1. The address about exceptional case of illegality formed the basis for consideration of the case:

- syntagmas "since January 1, 2012" in Article 2264;

- the provisions "only if the taxpayer produces the evidence, confirmatory that from source of the income of the loan amount the corresponding tax liabilities before the national public budget are extinguished and/or that the loan amount represents the income, not taxable according to Article 20" in Article 2266 of h (62) and

- syntagmas "except as specified, provided by part (2)" in the h. (1) Article 264 and provisions of h (2) same article of the Tax Code,

declared by the lawyer Aureliu Skortsesku for the benefit of Gennady Mure in the matter of No. 3-1313/2021, being in production the vessels Chisinau.

2. The appeal about exceptional case of illegality was sent in the Constitutional court by the judge in court of Chisinau Tatyana Avasiloaye according to the procedure of Article 135 of h (1) the item and) and the item g) Constitutions.

3. During consideration of the address the Constitutional court requested opinions of the Government, Parliament, the President of the Republic of Moldova and the State Tax Administration.

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