Name of the Republic of Moldova

RESOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF MOLDOVA

of May 29, 2014 No. 17

About exceptional case of illegality of Item 2 of the Order of the Government No. 243 of April 8, 2010 about application "Excise stamps. State trademarks" and "Excise stamps" of new type" (Address No. 30g/2014)

Constitutional court in structure:

Petra Reiljan, chairman,

Auryl to Beesh,

Igor Dolya,

Victor of Pop, judges,

with the assistance of the secretary of meeting Eudzheniu Osipov,

in view of the address provided and registered on April 22, 2014

having considered the specified address in open plenary meeting,

considering documents and case papers,

having held meeting behind closed doors,

issues the following decree:

Points of order

1. The appeal of the Highest trial chamber provided on April 22, 2014 according to provisions of Art. 135 of the h formed the basis for consideration of the case. (1) item g) Constitutions, Art. 25 of the item d) Law on the Constitutional court and Art. 38 of the h. (1) the item d) the Code of the constitutional jurisdiction, about exceptional case of illegality of Item 2 of the Order of the Government No. 243 of April 8, 2010 about application "Excise stamps. The state trademarks" and "Excise stamps" of new type and the Order of the Government No. 1138 of December 15, 2010 about modification of item 2 of the specified Resolution.

2. Item 2 of the Order of the Government No. 243 of April 8, 2010, with subsequent change, provides realization till April 1, 2011 of the domestic and imported goods marked "By excise stamps. The state trademarks" and the "Excise stamps" applied since July 1, 2008 and according to April 1, 2005.

3. The author of the address believes, in particular, that Item 2 of the Order of the Government No. 243 of April 8, 2010 contradicts Art. provisions 8, of the Art. 9, of the Art. 46, of the Art. 54, of Art. 126 and Art. 127 of the Constitution.

4. Determination of the Constitutional court of May 19, 2014, without decision in essence, the address was acknowledged acceptable.

5. During consideration of the address the Constitutional court requested opinion of the Government.

6. At open plenary meeting of the Constitutional court there was Alina Balan, the lawyer of the claimant who provided request about exceptional case of illegality. The government was represented by Iliye Nevmerzhitsky, the chief of Legal management, and Igor Lazer, the deputy chief of General management on methodology of the taxation of the Main state tax authorities.

Actual circumstances of the main dispute

7. The order of the Government No. 243 of April 8, 2010 established deadline – on April 1, 2011 – for realization of the domestic and imported goods marked "By excise stamps. The state trademarks" and the "Excise stamps" applied since July 1, 2008 and according to April 1, 2005.

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