of November 16, 2001 No. P-131/2001
About local collection for use of parking and the parking in specially equipped places
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., Boyko T. S. judges., Vorobey G. A., Kenik K. I., 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 four of article 122 of the Constitution of the Republic of Belarus the address of citizens car owners concerning legitimacy of collection of local collection for use of paid car parks in Novopolotsk.
Constitutional court, having analyzed relevant provisions of the Constitution of the Republic of Belarus, the laws "About the Budget of the Republic of Belarus for 2001", "About the Taxes and Fees Levied in the Budget of the Republic of Belarus", "About Local Authority and Self-government in the Republic of Belarus", other regulatory legal acts, and also practice of introduction by local councils of deputies in the territories of the corresponding administrative and territorial units of charges for use of parking and the parking in specially equipped places, established the following.
According to article 121 of the Constitution of the Republic of Belarus establishment according to the law of the local taxes and charges is within the exclusive competence of local councils of deputies.
Article 10 of the Law "About the Budget of the Republic of Belarus for 2001" contains the exhaustive list of the local taxes and charges which are imposed regional, Minsk city by Councils of deputies, Councils of deputies of basic territorial level in the territory of the corresponding administrative and territorial units. According to the paragraph to the second Item 2 of this Article the Minsk city council of deputies and Councils of deputies of basic territorial level enter and enlisted in the relevant budgets charges for use of parking and the parking in specially equipped places.
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