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CONCLUSION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF BELARUS

of October 25, 2004 No. Z-178/2004

About compliance of the Constitution and to the legal acts of the Republic of Belarus, international legal acts ratified by the Republic of Belarus, the resolution of the State Tax Committee of the Republic of Belarus of May 8, 2001 No. 62 "About payment procedure of tax on the income of the foreign legal entities gaining income from transactions with securities from sources in the Republic of Belarus" and on May 25, 2001 No. 72 "About approval of the instruction about the taxation of "Other income the" of foreign legal entities who are not performing activities in the Republic of Belarus through permanent mission"

Constitutional court of the Republic of Belarus as a part of the chairman - the Chairman of the Constitutional Court Vasilevich G. A., vice-chairman Maryskin A. V., Boyko T. S. judges., Kenik K. I., Podgrusha V. V., Tikovenko A.G., Filipchik R. I., G.B. Cone, Shuklina V. Z.

with participation of agents of the parties:

The Houses of Representatives of National assembly of the Republic of Belarus - Kuchinsky V. F., the deputy of the House of Representatives of National assembly of the Republic of Belarus;

Ministries of Taxes and Tax Collection of the Republic of Belarus of Kondratova L. A., the deputy minister on taxes and fees of the Republic of Belarus; Sundukova A. Ch., head of department of the international tax relations of the Ministry of Taxes and Tax Collection of the Republic of Belarus; Selitskoy E. A., chief of the legal Department of the Ministry of Taxes and Tax Collection of the Republic of Belarus,

considered in proceeding in open court case "About compliance of the Constitution and to the legal acts of the Republic of Belarus, international legal acts ratified by the Republic of Belarus, resolutions of the State Tax Committee of the Republic of Belarus of May 8, 2001 No. 62 "About payment procedure of tax on the income of the foreign legal entities gaining income from transactions with securities from sources in the Republic of Belarus" and of May 25, 2001 No. 72 "About approval of the Instruction about the taxation of "other income the" of foreign legal entities who are not performing activities in the Republic of Belarus through permanent mission".

Took part in judicial session:

Vyshkevich V. N. is the vice-chairman of the Supreme Court of the Republic of Belarus; Kozyreva L. G. - vice-chairman of Supreme Economic Court of the Republic of Belarus; Kupriyanov N. M. is the deputy attorney general of the Republic of Belarus; Kalugin V. Yu. - deputy minister of justice of the Republic of Belarus.

Check resolutions of the State Tax Committee of the Republic of Belarus of May 8, 2001 were subject to No. 62 "About payment procedure of tax on the income of the foreign legal entities gaining income from transactions with securities from sources in the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2001, No. 55, 8/6218) (2001, No. 59, 8/6259 voided in connection with adoption of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of October 14, 2003 No. 92) and of May 25, 2001 No. 72 "About approval of the Instruction about the taxation of "other income the" of foreign legal entities who are not performing activities in the Republic of Belarus through permanent mission" (The national register of legal acts of the Republic of Belarus; 2002, No. 63, 8/8134; No. 120, 8/8679; 2003, No. 76, 8/9704) (voided in connection with adoption of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of October 28, 2003 No. 97).

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