RESOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF MOLDOVA

of March 5, 2024 No. 5

About control of constitutionality of the Law No. 285 of October 5, 2023 on introduction of amendments to article 6 of the Tax Code (compensation of tax amount on value added and excises from the budget of autonomous territorial education with special status) (addresses No. 229a/2023 of and No. 261a/2023 of)

Name of the Republic of Moldova

Constitutional court in structure:

Domnika Manole, chairman,

Viorika Puyka,

Nicolae Roshka,

Liouba Shova,

Sergey Tsurkan,

Vladimir Tsurkan, judges,

with the assistance of the assistant judge Christina Kikhay,

in view of the addresses registered

On October 25 and on November 29, 2023,

having considered these addresses in open sessions,

considering acts and case papers,

having carried out discussion in the consultative room,

issues the following decree.

Procedure questions

1. Addresses about control of constitutionality of the Law No. 285 of October 5, 2023 on introduction of amendments to article 6 of the Tax Code No. 1163/1997 formed the basis for consideration of the case.

2. The appeal No. 229a/2023 was sent in the Constitutional court on October 25, 2023 by deputies of Parliament of the Republic of Moldova Ivanna Koksal, Grigory Novak, Vladimir Odnostalko and Fedor Gagauz according to the procedure of Article 135 of h (1) the item and) Constitutions, Article 25 of the item g) the Law on the Constitutional court and Articles 38 of h (1) the item g) and 39 Codes of the constitutional jurisdiction.

3. The appeal No. 261a/2023 was sent in the Constitutional court on November 29, 2023 by People's Assembly of Gagauzia based on the Resolution No. 262 of November 17, 2023 according to the procedure of Article 135 of h (1) the item and) Constitutions, Article 25 of the item j) the Law on the Constitutional court and Article 38 of h (1) the item j) the Code of the constitutional jurisdiction.

4. In view of identity of subject of addresses, the Constitutional court made the decision to combine them in one production based on article 43 of the Code of the constitutional jurisdiction, having assigned it number 229a/2023.

5. Determination of the Constitutional court of January 23, 2024, without decision in essence, addresses were recognized as acceptable.

6. During consideration of addresses the Constitutional court requested opinions of Parliament, the President of the Republic of Moldova, the Government, the Agency of the state services, the Congress of local authorities of Moldova, Institute of legal, political and social researches, independent analytical center "Expert-Grup" and Institute of development and social initiatives of "Viitorul".

7. At open session of the Constitutional court there were authors of the address No. 229a/2023 deputies Ivanna Koksal, Vladimir Odnostalko and Fedor Gagauz, representatives of the author of the address No. 261a/2023 vice-chairman of People's Assembly of Gagauzia George Leychu, the acting as the director of Head department of finance of ATO Gagauzia Tatyana Doncheva, lawyers Vitaliye Nagachevski and Yuriye Merzhinyanu. Besides, there was representative of Parliament Valeriu Kuchuk and representatives of the Government: chief of legal management Andrey Balan, chief of Head department tax both customs policies of the Ministry of Finance of Corin Alex and chief of Head department of tax policy and budget synthesis of the Ministry of Finance Natalia Sklyaruk.

The constitutional court DECIDES:

1. Recognize reasonable addresses about control of constitutionality of part (11) article 6 of the Tax Code, served deputies of Parliament of the Republic of Moldova Ivanna Koksal, Grigory Novak, Vladimir Odnostalko and Fedor Gagauz and People's Assembly of Gagauzia.

3. Before possible introduction of changes by Parliament compensation of tax amount on value added and the excises paid by business entities of the autonomous territorial entity with special status is made from the government budget.

4. Compensation of tax amount on value added and the excises paid by business entities of the autonomous territorial entity with special status from November 1, 2023 till February 22, 2024, day of suspension of operation of article 6 of h (11) the Tax code in edition of the Law No. 285 of October 5, 2023, it is made from the budget of the autonomous territorial entity with special status. If the compensation amount of the value added tax and excises exceeds tax amount on value added and the excises collected in the budget of the autonomous territorial entity with special status, the difference becomes covered from the government budget.

5. This resolution is final, is not subject to appeal, becomes effective from the date of acceptance and is published in "Monitorul Oficial al Republicii Moldova".

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