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SOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF BELARUS

of October 9, 2002 No. P-147/2002

About constitutionality of establishment of local collection from physical persons when crossing of border of the Republic of Belarus by them through check-points

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., judges Podgrusha V. V., Sarkisovoy E.A., Tikovenko A. G., Filipchik R. I., G.B. Cone, Shuklina V. Z., having considered based on Article 40, Article parts one 116, of part four of article 122 of the Constitution of the Republic of Belarus the address of citizens about unreasonable, in their opinion, collection of local collection when crossing of boundary transitions by them, established the following.

According to article 121 of the Constitution of the Republic of Belarus establishment according to the law of the local taxes and charges is within the exclusive competence of local councils of deputies.

In article 10 of the Law "About the Budget of the Republic of Belarus for 2002" (further - the Law) the list of the local taxes and charges which in 2002 regional, Minsk city Councils of deputies, Councils of deputies of basic territorial level impose in the territory of the corresponding administrative and territorial units is established. Among such taxes and fees charges from physical persons when crossing of border of the Republic of Belarus are specified by them through check-points (subitem 1.7 of Item 1 of article 10 of the Law).

Based on Item 2 of article 10 of the Law regional, Minsk city Councils of deputies, Councils of deputies of basic territorial level independently determine base and the taxation objects, the specific sizes of rates, payers, privileges, procedure for calculation and payment due dates of the local taxes and charges if other is not established by legal acts of the Republic of Belarus. At the same time according to Item 3 of article 10 of the Law legal entities and physical persons can be payers of the local taxes and charges.

According to Item 8 of the decision of the Brest regional council of deputies from December 21, 2001 of power No. 94 on introduction of collection from physical persons when crossing of border of the Republic of Belarus the Brest regional council of deputies are transmitted by them through check-points to city and regional councils of deputies.

The decision of the Brest city council of deputies from December 28, 2001 No. 93 "About the budget of Brest for 2002" enters local collection from physical persons when crossing of border of the Republic of Belarus by them through Varshavsky Bridge check-point and the regulations on this collection are approved. Then No. 117 this collection is entered by the decision of the Brest city council of deputies from June 7, 2002 also when crossing of border by physical persons through Item of customs clearance No. 104 Brest-central. The regulations on local collection from physical persons when crossing of border of the Republic of Belarus by them through check-points No. 117 are approved by the decision of the specified Council of deputies of June 7, 2002 in the new edition.

Kamenetsky regional council of deputies local collection from physical persons when crossing of border of the Republic of Belarus by them through Peschatka check-point is entered by the decision of December 27, 2001 No. 97 "About the budget of the area for 2002". The regulations on this collection are approved by the decision of Kamenetsky regional council of deputies from January 29, 2002 No. 106 (is effective with changes and additions made by the decision of Kamenetsky regional council of deputies from June 21, 2002 No. 116).

Local collection from physical persons when crossing of border of the Republic of Belarus by them through Domachevo-Slovatychi and Tomashovka check-points is entered by the decision of the Brest regional council of deputies from December 27, 2001 No. 174 "About the budget of the area for 2002" (Item 5). The joint resolution of the Brest district executive committee and presidium of the Brest regional council of deputies from January 8, 2002 No. 21/245 "About introduction of collection from physical persons when crossing border of the Republic of Belarus at check-points "Domachevo-Slovatychi", "Tomashovka" duplicates the decision of Council of deputies on introduction of collection and the regulations on it are approved. No. 176/266 the Regulations on local collection from physical persons when crossing of border of the Republic of Belarus by them through check-points "Domachevo-Slovatychi", "Tomashovka" are approved by the resolution of district executive committee and presidium of regional council of March 19, 2002 in the new edition. The Brest regional council of deputies the called resolutions are approved by decisions of March 21, 2002 No. 194 and No. 201.

Now the Regulations on local collection from physical persons when crossing of border of the Republic of Belarus by them through check-points "Domachevo-Slovatychi", "Tomashovka" are effective taking into account changes which are made in former procedure: originally joint resolution of the Brest district executive committee and presidium of regional council of deputies from April 29, 2002 No. 295/272, and then decision of the Brest regional council of deputies from June 27, 2002 No. 210 on approval of the resolution on modification.

Such procedure for establishment of the local taxes and charges and modification of regulations on them was applied by the Brest district executive committee and presidium of regional council of deputies based on the decision of the Brest regional council of deputies from December 27, 2001 No. 174 "About the budget of the area for 2002" in which Item 16 the district executive committee is given instructions: a) consider the notes and offers stated at the session of regional council of deputies in case of discussion of the budget for 2002 and proceeding from opportunities to make by them relevant decisions; b) considering that in the course of budget implementation for 2002 variations both according to the income, and on expenses of local budgets from their initial amount are possible, to bring amendments according to the income and expenses of the district budget, mutual calculations of the district budget with budgets rural and settlement Councils in coordination with presidium of Council of deputies and the subsequent approval at the session of regional council of deputies.

Constitutional court earlier, in decisions of August 18, 1999. "About the decision of the Grodno city executive committee of March 4, 1999 No. 185 "About introduction of local charges" and of November 16, 2001. "About local collection for use of parking and the parking in specially equipped places", stated the legal line item about illegality of delegation by local councils of deputies of the special powers to executive committees.

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