DECISION OF THE CONSTITUTIONAL COURT OF UKRAINE

of February 5, 2004 No. 2-rp/2004

On case on the constitutional representation of the Svityaz village council of the Shatsky district of the Volynsk region on official interpretation of the term "broadcast" which is used in subitem 5.1.17 of Item 5.1 of article 5 of the Law of Ukraine "About the value added tax" (case on interpretation of the term "broadcast of the parcels of land")

Case No. 1-5/2004

NAME OF UKRAINE

Constitutional court of Ukraine as a part of judges of the Constitutional Court of Ukraine:

Selivon Nikolay Fedosovich - the chairman,

Voznyuk Vladimir Denisovich,

Evgrafov Pavel Borisovich,

Ivashchenko Vladimir Ivanovich,

Kostitsky Mikhail Vasilyevich,

Malinnikova Lyudmila Fiodorovna,

Mironenko Alexander Nikolaevich,

Wheaten Valery Grigoryevich,

Rozenko Vitaly Ivanovich,

The owlet Nikolay Dmitriyevich - the judge-speaker,

Victor Egorovich's buffoons,

Timchenko Ivan Artemyevich,

Silent Vladimir Pavlovich,

Tkachuk Pavel Nikolaevich,

Chubar Lyudmila Panteleevna,

Shapoval Vladimir Nikolaevich,

considered at plenary meeting case on official interpretation of the term "broadcast" which is used in the phrase "are exempted from the transaction taxation on transfer of the parcels of land which are under real estate objects, or the vacant earth" of subitem 5.1.17 of Item 5.1 of article 5 of the Law of Ukraine "About the value added tax" of April 3, 1997 N 168/97-BP (Sheets of the Verkhovna Rada of Ukraine, 1997, N 21, by the Art. 156).

The constitutional representation of the Svityaz village council of the Shatsky district of the Volynsk region became pretext for consideration of the case according to articles 39, of 41 Law of Ukraine "About the Constitutional Court of Ukraine".

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