RESOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF MOLDOVA

of March 5, 2024 No. 5

About control of constitutionality of the Law No. 285 of October 5, 2023 on introduction of amendments to article 6 of the Tax Code (compensation of tax amount on value added and excises from the budget of autonomous territorial education with special status) (addresses No. 229a/2023 of and No. 261a/2023 of)

Name of the Republic of Moldova

Constitutional court in structure:

Domnika Manole, chairman,

Viorika Puyka,

Nicolae Roshka,

Liouba Shova,

Sergey Tsurkan,

Vladimir Tsurkan, judges,

with the assistance of the assistant judge Christina Kikhay,

in view of the addresses registered

On October 25 and on November 29, 2023,

having considered these addresses in open sessions,

considering acts and case papers,

having carried out discussion in the consultative room,

issues the following decree.

Procedure questions

1. Addresses about control of constitutionality of the Law No. 285 of October 5, 2023 on introduction of amendments to article 6 of the Tax Code No. 1163/1997 formed the basis for consideration of the case.

2. The appeal No. 229a/2023 was sent in the Constitutional court on October 25, 2023 by deputies of Parliament of the Republic of Moldova Ivanna Koksal, Grigory Novak, Vladimir Odnostalko and Fedor Gagauz according to the procedure of Article 135 of h (1) the item and) Constitutions, Article 25 of the item g) the Law on the Constitutional court and Articles 38 of h (1) the item g) and 39 Codes of the constitutional jurisdiction.

3. The appeal No. 261a/2023 was sent in the Constitutional court on November 29, 2023 by People's Assembly of Gagauzia based on the Resolution No. 262 of November 17, 2023 according to the procedure of Article 135 of h (1) the item and) Constitutions, Article 25 of the item j) the Law on the Constitutional court and Article 38 of h (1) the item j) the Code of the constitutional jurisdiction.

4. In view of identity of subject of addresses, the Constitutional court made the decision to combine them in one production based on article 43 of the Code of the constitutional jurisdiction, having assigned it number 229a/2023.

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