Name of the Republic of Moldova

RESOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF MOLDOVA

of January 28, 2014 No. 2

About control of constitutionality of some tax provisions relating to local charges (The address No. 2a/2014 of)

Constitutional court in structure:

To Alexander Tenase, chairman,

Auryl to Beesh,

Igor Dolya,

Tudor Pantsyru,

Victor of Pop,

Petra Reiljan, judges,

with the assistance of the secretary of meeting Elena Lupan,

in view of the address provided and registered on January 13, 2014

having considered the specified address in open plenary meeting,

considering acts and case papers,

having held meeting behind closed doors,

issues the following decree:

Points of order

1. The address of deputies of Parliament to Valeriu Muntyan, George Bregi and Corinna Fusu brought into the Constitutional court on January 13, 2014 according to provisions of Art. 135 of the h formed the basis for consideration of the case. (1) item a) Constitutions, Art. 25 of the item g) Law on the Constitutional court and Art. 38 of the h. (1) the item g) the Code of the constitutional jurisdiction, about control of constitutionality of provisions of Items 113-119, 122 and 123 of the Art. IX of the Law No. 324 of December 23, 2013 on modification and amendments in some legal acts, including in the Tax code No. 1163 of April 24, 1997.

2. On January 14, 2014 the address was added with new data.

3. In open session authors petitioned for expansion of subject of the address and control of constitutionality of the Order of the Government No. 1051 of December 24, 2013 about the bill on the government budget for 2014.

4. Authors of the address consider, in particular, that provisions of Items 113-119, 122, of 123 Art. IX of the Law No. 324 of December 23, 2013 on modification and amendments in some legal acts which cancelled some local charges and are determined maximum rates of existing, 131 and 132 Constitutions, and also to provisions of the international acts contradict Articles 1, of 8, of 72, of 109, of 112, of 130,.

5. Determination of the Constitutional court of January 15, 2014, without decision in essence, the address was acknowledged acceptable. At the same time the petition for suspension of action of the challenged provisions for benefit of consideration of the address quickly was rejected.

6. During consideration of the address the Constitutional court had the conclusions of Parliament and Government in writing.

7. In the open plenary session of court the address was reasoned by the deputy of Parliament to Valeriu Muntyan, one of authors. The parliament was represented by Serdzhiu Kirike, the main consultant of general legal management of the Secretariat of Parliament. The government was represented by Victor Barbenyagre, the Deputy Minister of Finance, and Sabina Cherbu, the deputy minister of justice.

Actual circumstances

8. December 23, 2013. The parliament adopted the Law No. 324 on modification and amendments in some legal acts to which it established new budget tax policy. This law, inter alia, made changes to the Tax code.

9. Amendments to the Tax code exclude number of local charges (collection from owners of dogs, collection for the parking and collection for export of waste) and maximum rates of the local charges levied by bodies of local public authority are determined.

10. The project of budget tax policy was approved by the Order of the Government No. 959 of December 3, 2013 and was registered by the same number in Parliament for No. 491.

11. The amendments made to the Tax code regarding local charges did not contain in the bill approved by the Government. These provisions were included by Parliament in case of approval of the bill in final reading (on December 23, 2013) according to the offer of the Commission on economy, the budget and finance (according to the report on the project in the second reading No. CEB No. 6/755 of December 23, 2013).

12. Also relatively proposed amendments which concern directly budget tax policy of the state, the consent of the Government according to Art. 131 of the h was not requested. (4) Constitutions. Need of request of consent of the Government was established after adoption of the bill.

13. Thus, upon the demand of the Chairman of the parliament the letter No. DDP/C-6/243 of December 24, 2013. The government accepted post factum the Resolution No. 1051 of December 24, 2013. "About the bill on the government budget for 2014". In the resolution the following is noted:

"Considering approval by Parliament on December 23, 2013 of the bill on modification and amendments in some legal acts (No. 491 of December 3, 2013 about budget tax policy for 2014) and afterwards the bill on the government budget for 2014 (No. 488 of December 3, 2013), with the made changes, approves increase in the income and expenses of the government budget for 2014 from 25 682 041,6 of one thousand lei and 28 085 074,8 of one thousand lei to 25 814 830,3 of one thousand lei and, respectively, 28 217 863,5 of one thousand lei."

14. The law No. 324 on modification and amendments in some legal acts was published in "Monitorul Oficial al Republicii Moldova" on December 31, 2013 and became effective on January 1, 2014.

Applicable legislation

15. Applicable provisions of the Constitution (M.O., 1994, No. 1):

Article 23. Right of each person to knowledge of the rights and obligations

"[…]

(2) the State provides the right of each person to knowledge of the rights and obligations. For this purpose the state publishes all laws and other regulations and provides their availability."

Article 96. Role [Governments]

"(1) the Government provides carrying out domestic and foreign policy of the state and performs the common directorship of public management.

[…]."

Article 109. Basic principles of local public authority

"(1) Public management in administrative and territorial units is based on the principles of local autonomy, decentralization of public services, selectivity of the authorities of local public authority and consultations with citizens on the most important questions of local value.

(2) Autonomy concerns as the organization and activities of local public authority, and disposal of the represented communities.

[…]."

Article 112. Rural and city authorities

"[…]

(2) the Authorities of public management performing local autonomy in villages and the cities are electoral local councils and primara.

[…]."

Article 130. Financial credit system

"(1) Forming, management, use and control of financial resources of the state, administrative and territorial units and public organizations are regulated by the law.

[…]."

Article 131. National public budget

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