of January 12, 2011
About interpretation of Articles 78. 3, 85.4, 90.3 and 93.1.1 of the Tax code of the Azerbaijan Republic
Name of the Azerbaijan Republic
Plenum of the Constitutional Court of the Azerbaijan Republic as a part of Farkhad Abdullaev (chairman), Sona Salmanova, Fikret Babayev, Sudaby Gasanova, Rovshan Ismailov, Dzheykhun Garadzhayev, Raphael Gvaladze (judge-speaker), Iza Nadzhafova and Kamran Shafiyev,
with participation of the court secretary Ismail Ismailov,
representatives of the interested subjects - the deputy minister on taxes of the Azerbaijan Republic Sahir Mamedkhanov, the deputy head of department of the organization of work on recovery by enforcement of tax debts of the Ministry of taxes Eldar Aliyev, the main consultant of Department of the administrative legislation of the Device of Millie of Majlis of the Azerbaijan Republic Rovshan Suleymanov, the judge of the Baku Local Economic court No. 1 Takhira Asadova,
the expert - the associate professor of Civil process, the labor and environmental law of the Baku state university, the doctor of philosophy on jurisprudence Afet Mirzoyeva,
specialists - the managing department of Tax policy and the income of the Ministry of Finance of the Azerbaijan Republic Jamil Alizadeh, the manager of Legal department of the Ministry of Economic Development of the Azerbaijan Republic,
according to part IV and VI of article 130 of the Constitution of the Azerbaijan Republic considered in proceeding in open court according to the procedure of special constitutional legal proceedings the constitutional case in connection with request of the Cabinet of Ministers of the Azerbaijan Republic and the appeal of the Baku Local Economic court No. 1.
Having heard the report of the judge R. Gvaladze, speech of representatives of the interested subjects and specialists, the expert opinion on case, having researched and having discussed case papers, the Plenum of the Constitutional Court of the Azerbaijan Republic established:
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