of November 21, 2003 No. P-164/2003
About legal regulation of questions of collection of payment for maintenance of houses of housing cooperatives taking into account the land tax
Constitutional court of the Republic of Belarus as a part of the chairman - the Chairman of the Constitutional Court Vasilevich G. A., Boyko T. S. judges., Podgrusha V. V., Sarkisovoy E.A., Tikovenko A. G., Filipchik R. I., G.B. Cone, Shuklina V. Z. considered based on Article 40 and part one of article 116 of the Constitution of the Republic of Belarus collective and personal addresses of citizens about different conditions of payment of the land tax by citizens - owners of apartments in houses of housing cooperatives and citizens who on the property right possess apartments in apartment houses of the state housing stock.
Having analyzed relevant provisions of the Constitution of the Republic of Belarus, the Code of the Republic of Belarus about the earth, the Law of the Republic of Belarus "About payments for the earth" and other regulatory legal acts, the Constitutional Court established the following.
According to the Law "About Payments for the Earth" (further - the Law) payers of the land tax are legal entities and physical persons to which the parcels of land are provided in ownership, use or in property (Article 5); the taxation object is the parcel of land which is in ownership, use or property (Article 4).
30, of 31 Code of the Republic of Belarus about the earth (further - the Code) follows from the analysis of provisions of Articles that the right of permanent use, right of lifetime inheritable possession of the parcel of land and the right of private property to the parcel of land makes sure the state act from the moment of which receipt there is this right. In some cases according to the petition of the land owner, land user the relevant executive and administrative organ can resolve use of these parcels of land before issue of the specified document on condition of delimitation of the parcel of land in nature (on the area).
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.