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NAME OF THE CONSTITUTION OF THE KYRGYZ REPUBLIC

SOLUTION OF THE CONSTITUTIONAL COURT OF THE KYRGYZ REPUBLIC

of March 2, 2001

According to the petition of joint Kyrgyz Russian-Cyprian limited liability company "AYR-Aviat Company" for recognition of Article unconstitutional and inappropriate to Item 4 79, to Item 3 of Article 84 and article 87 of the Constitution of the Kyrgyz Republic of the law-enforcement practice established by the resolution of the Supreme Arbitration Court of the Kyrgyz Republic of November 9, 1999 on case on the claim of AYR-Aviat Company joint business to the State tax authorities under the Ministry of Finance of the Kyrgyz Republic about recognition invalid notifications of August 7, 1998 on the amount 326003 som of August 7, 1998 on the amount of 26446 som and of August 10, 1998 on the amount of 116370 som

Constitutional court of the Kyrgyz Republic in structure: Chairman Bayekova Ch. T., vice-chairman Sutalinov A. A., P.N., Kenensariyev A. S. sudeydryzhaka., Togoybayeva Zh. Zh., Esenaliyeva K. E. and Esenkanova K. E.,

Having heard the report of the judge Dryzhak P. N., performance: CEO of joint Kyrgyz Russian-Cyprian limited liability company "AYR-Aviat Company" Turdumatov K., representative of this society Zhdanova O. N., representative of the Supreme Arbitration Court of the Kyrgyz Republic Tyurin V. I. and having researched case papers, the Constitutional court of the Kyrgyz Republic

ESTABLISHED:

In the Constitutional court of the Kyrgyz Republic the petition of joint Kyrgyz Russian-Cyprian limited liability company "AYR-Aviat Company" for recognition of Article unconstitutional and inappropriate to Item 4 79, to Item 3 of Article 84 and article 87 of the Constitution of the Kyrgyz Republic of the law-enforcement practice established by the resolution of the Supreme Arbitration Court of the Kyrgyz Republic of November 9, 1999 on case on the claim of AYR-Aviat Company joint business to the State tax authorities under the Ministry of Finance of the Kyrgyz Republic about recognition invalid notifications of August 7, 1998 on the amount 326003 som of August 7, 1998 on the amount of 26446 som and of August 10, 1998 on the amount of 116370 som on September 15, 2000 arrived.

At the same time it was guided by the unconstitutional Articles 154, 157, 158 and 161 Arbitral Procedure Codes of the Kyrgyz Republic providing the procedure of hearing of cases by judicial structure of supervising instance of the Supreme Arbitration Court of the Kyrgyz Republic, having broken the principle of subordination of court of the Constitution and to the law set by Item 4 of article 79 of the Constitution of the Kyrgyz Republic. The specified Articles of the Arbitral Procedure Code of the Kyrgyz Republic are acknowledged as the solution of the Constitutional court of the Kyrgyz Republic of February 24, 2000 unconstitutional and their action is cancelled.

In judicial session the CEO of joint Kyrgyz Russian-Cyprian limited liability company "AYR-Aviat Company" Turdumatov K. and the representative of this society Zhdanova O. N. ask to satisfy the petition.

Representative of the Supreme Arbitration Court of the Kyrgyz Republic Tyurin V. I., without having agreed with petition arguments, asks to stop the constitutional legal proceedings.

Constitutional court of the Kyrgyz Republic, having discussed arguments of the parties and having researched case papers, considers the petition subject to satisfaction on the following bases.

From the provided materials it is visible that the decision of Arbitration Court of the city of Bishkek of January 20, 1999 satisfies the claim of AYR-Aviat Company joint business to the State tax authorities under the Ministry of Finance of the Kyrgyz Republic, notifications of August 7, 1998 on the amount 326003 som, of August 7, 1998 on the amount of 26446 som and of August 10, 1998 on the amount of 116370 som, all on the amount of 468819 som are acknowledged invalid.

This judgment is left by the resolution of appellate instance of Arbitration Court of the city of Bishkek of March 4, 1999 without change, and the claim of the State tax authorities under the Ministry of Finance of the Kyrgyz Republic without satisfaction.

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