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SOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF UZBEKISTAN

of October 10, 2001

About interpretation of article 59 of the Tax Code of the Republic of Uzbekistan

Constitutional court of the Republic of Uzbekistan as a part of the chairman B. Eshonov, judges B. Mirboboyev, U. Bazarov, G. Pirzhanov of S. Hakimova, being guided by Item 3 parts one of article 109 of the Constitution of the Republic of Uzbekistan and article 1 of the Law of the Republic of Uzbekistan "About the Constitutional court of the Republic of Uzbekistan", considered case on interpretation of article 59 of the Tax Code of the Republic of Uzbekistan at open session.

The basis for consideration of the case was the initiative of judges U. Bazarov, G. Pirzhanov, S. Hakimova who found ambiguous understanding and application of provisions of article 59 of the Tax Code by law-enforcement bodies shown according to article 19 of the Law "About the Constitutional Court of the Republic of Uzbekistan". Reason for consideration of the case was the address of the citizen S. Muratkhodzhayev to the Constitutional court in connection with violation of its constitutional right on the privilege established by part two of article 59 of the Tax Code.

Having heard the message of the judge-speaker S. Hakimova, explanation of representatives of the Ministry of Finance of the Republic of Uzbekistan of T. Zhurayev, the State Tax Committee of the Republic of Uzbekistan of E.Gadoyev, R. Bakhromov's Uzzhilsberbank, Aviabank Joint-stock commercial bank of F.Kholmatov, Specialized joint-stock commercial bank "Alokabank" 3. Kamoliddinova, Private joint-stock commercial bank "HIFBANK" of A. Abdullaev, speech of the representatives of Oliy Majlis of the Republic of Uzbekistan invited to meeting of B. Panayev, Prosecutor's office of the Republic of Uzbekistan of P. Babadzhanov, the Supreme Court of the Republic of Uzbekistan of S. Kadyrov, the Supreme Economic Court of the Republic of Uzbekistan of M. Azimov, having researched the submitted documents and other materials, the Constitutional court established:

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