CONCLUSION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF BELARUS

of March 16, 2000 No. Z-95/2000

About compliance of the Constitution and to the laws of the Republic of Belarus of paragraphs of the fourth, fifth, sixth, seventh, eighth, ninth and tenth Item 8 of the methodical instructions "About Procedure for Calculation of the Value Added Tax" approved by the order of the State Tax Committee of the Republic of Belarus of April 26, 1999 No. 87, with the changes and amendments approved by the order of the State Tax Committee of the Republic of Belarus of July 20, 1999 No. 173

Constitutional court of the Republic of Belarus as a part of the chairman - the Chairman of the Constitutional Court Vasilevich G. A., vice-chairman of Court Maryskin A. V., Boyko T. S. judges., Vorobey G. A., Kenik K. I., Podgrusha V. V., Tikovenko A.G., Filipchik R. I., Shabaylova V. I., G.B. Cone, Shuklina V. Z.

with participation:

representative of the Supreme Economic Court of the Republic Belarusturmovich S. P., judge of Supreme Economic Court of the Republic of Belarus;

representatives of the State Tax Committee of the Republic of Belarus - Kondratova L. A., vice-chairman of the State Tax Committee of the Republic of Belarus; Gershteyna E. F., head of department of methodology of the taxation of legal entities of the State Tax Committee of the Republic of Belarus

considered in proceeding in open court case "About compliance of the Constitution and to the laws of the Republic of Belarus of paragraphs of the fourth, fifth, sixth, seventh, eighth, ninth and tenth Item 8 of the methodical instructions "About Procedure for Calculation of the Value Added Tax" approved by the order of the State Tax Committee of the Republic of Belarus of April 26, 1999 N 87, with the changes and amendments approved by the order of the State Tax Committee of the Republic of Belarus of July 20, 1999 N173".

Took part in judicial session: Tsarenko E. M. - vice-chairman of the Supreme Court of the Republic of Belarus, Sergeyev O.G.zamestitel of the Minister of Justice of the Republic of Belarus.

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