of October 9, 2002 No. P-148/2002
About constitutionality of Item 23 of the decision of the Minsk city council of deputies from January 11, 2002 No. 219 "About city budget of Minsk for 2002" and other questions connected with the real estate tax
Constitutional court of the Republic of Belarus as a part of the chairman - the Chairman of the Constitutional Court Vasilevich G. A., vice-chairman Maryskin A. V., judges Podgrusha V. V., Sarkisovoy E.A., Tikovenko A. G., Filipchik R. I., G.B. Cone, Shuklina V. Z. considered based on Article part one 116, parts four of article 122 of the Constitution of the Republic of Belarus collective and personal addresses of citizens on the questions connected with calculation of the real estate tax.
In addresses opinions on inequality of the citizens having private households, and citizens who on the property right possess apartments in apartment houses are stated; about inequality of the citizens having houses in the city of Minsk and paying tax on the progressive scale approved by Item 23 of the decision of the Minsk city council of deputies from January 11, 2002 No. 219 "About city budget of Minsk for 2002" and the citizens living in other cities and regions of the republic paying tax at the percent 0,1 rate from the cost of structures; about overvaluation of assessment of private households.
Having analyzed relevant provisions of the Constitution of the Republic of Belarus, the laws "About the Real Estate Tax", "About the Budget of the Republic of Belarus for 2002", "About the Taxes and Fees Levied in the Budget of the Republic of Belarus" and other regulatory legal acts, the Constitutional Court established the following.
1. The premises belonging to physical persons on the property right in apartment houses are exempted from taxation on the real estate based on article 4 of the Law "About the Real Estate Tax" as privilege on tax. At the same time it is determined that in the presence at the payer of two and more premises only one premises at the choice of the payer are subject to release from taxation.
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