Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

RESOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF MOLDOVA

of April 14, 2022 No. 10

About exceptional case of illegality of Art. 20 of h (6) the Law No. 231 of September 23, 2010 on domestic trade, the Orders of the Government No. 774 of June 20, 2016 about selling prices of socially important goods, in general, and, in particular, b subitem item 4) this Resolution, and also Art. 10 of h (8) the Law No. 845 of January 3, 1992 on entrepreneurship and the companies (limitation of the trade allowance on socially important goods) (the address No. 142g/2021 of year)

Name of the Republic of Moldova

Constitutional court in structure:

Domnika Manole, chairman,

Nicolae Roshka,

Liouba Shova,

Sergey Tsurkan,

Vladimir Tsurkan, judges,

with the assistance of the assistant judge, Vasily Opr,

in view of the address,

registered on June 18, 2021,

having considered the specified address in open plenary meeting,

considering acts and case papers,

having carried out discussion in the consultative room on April 14, 2022,

issues the following decree:

Points of order

1. The address about exceptional case of illegality of Art. 20 of h (6) the Law No. 231 of September 23, 2010 on domestic trade, the Orders of the Government No. 774 of June 20, 2016 about selling prices of socially important goods, in general, and, in particular, b subitem item 4) the Regulations on forming of selling prices of socially important goods approved by the Order of the Government No. 774 of June 20, 2016, and also Art. 10 of h formed the basis for consideration of the case (8) the Law No. 845 of January 3, 1992 on entrepreneurship and the companies, provided at the request of Vitafor LLC, party litigant No. 3-3008/2020, to Chisinau regarded by court (sector Ryshkan).

2. The address about exceptional case of illegality was brought into the Constitutional court on June 18, 2021 by the judge the vessels Chisinau (sector Ryshkan) Galina Ciobanu.

3. Determination of the Constitutional court of February 15, 2022, without decision in essence, the address was acknowledged acceptable.

4. During consideration of the address the Constitutional court requested opinion of Parliament, the President of the Republic of Moldova and the Government.

5. At open session of the Constitutional court there were Vitaliye Byrke and the lawyer Elena Muntyanu - representatives of the author of the address. From Parliament Valery Kuchuk, the chief of service of representation took part in the Constitutional court and law enforcement agencies of the head legal department of the Secretariat of Parliament. From the Government there was Silviu Negine, the deputy head of department on development of the entrepreneurial circle of the Ministry of Economics.

Circumstances of the main dispute

Facts of the case No. 3ra-692/21

6. After conducting check in Vitafor LLC the State Tax Administration drew up the statement No. 3-592810, dated on July 28, 2020 in which it specified that the company broke provisions of Art. 117 of h (2) the item 7) of subitem and-1) the Tax code, the instruction of item 7 of the Regulations on selling prices of socially important goods approved by the Order of the Government No. 774 of June 20, 2016 and item 19 of the Instruction for filling of standard form of the source document of the strict reporting "Tax delivery note" approved by the order of the Ministry of Finance No. 118 of August 28, 2017.

7. The inspection statement No. 3-592810 was disputed by Vitafor LLC on August 11, 2020.

8. The State Tax Service passed on September 23, 2020 the Decision No. 181 on imposing on Vitafor LLC of the sanctions provided by Art. 10 of h (8) the Law No. 845 of January 3, 1992 on entrepreneurship and the companies.

9. Vitafor LLC appealed on October 15, 2020 the Decision No. 181 of September 23, 2020 with the requirement to cancel it.

10. The State Tax Service passed on November 19, 2020 the Decision to No. 234, which it rejected the claim of Vitafor LLC.

11. Having taken on November 27, 2020 administrative court with the action for declaration against the State Tax Administration, Vitafor LLC demanded to cancel the inspection statement No. 3-592810 of July 28, 2020, the Decision No. 181 of September 23, 2020 and to collect legal costs.

12. During judicial session of February 4, 2021 by the Vitafor company sent request about exceptional case of illegality of Art. 20 of h (6) the Law No. 231 of September 23, 2010 on domestic trade, the Orders of the Government No. 774 of June 20, 2016 about selling prices of socially important goods, in general, and, in particular, the item of 4 subitems of b) this resolution, and also Art. 10 of h (8) the Law No. 845 of January 3, 1992 on entrepreneurship and the companies.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.