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Name of the Republic of Moldova


of February 14, 2014 No. 8

About control of constitutionality of some provisions of appendix No. 2 to the Section IV of the Tax code, in edition of the Law No. 324 of December 23, 2013 (the Address No. 7a/2014)

Constitutional court in structure:

To Alexander Tenase, chairman,

Auryl to Beesh,

Igor Dolya,

Tudor Pantsyru,

Victor of Pop,

Petra Reiljan, judges,

with the assistance of the secretary of meeting, Serdzhiu Stratan,

in view of the address provided and registered on February 10, 2014

having considered the specified address in open plenary meeting, considering acts and case papers,

having held meeting behind closed doors,

issues the following decree.

Points of order

1. The address of deputies of Parliament of Mihai Ghimpu, to Valeriu Muntyan and George Brega brought into the Constitutional court on February 10, 2014 according to provisions of Art. 135 of the h formed the basis for consideration of the case. (1) item and) Constitutions, Art. 25 of the item g) Law on the Constitutional court and Art. 38 of the h. (1) the item g) the Code of the constitutional jurisdiction, about control of constitutionality of provisions of goods items 870324 and 870333 of appendix No. 2 to the Section IV of the Tax code, in edition of the Law No. 324 of December 23, 2013 on modification and amendments in some legal acts.

2. Authors of the address consider, in particular, that provisions of appendix No. 2 to the Section IV of the Tax code, in the editions of the Law No. 324 of December 23, 2013 reducing excise rates by import of vehicles on goods items 870324 and 870333, break Art. provisions 6, of the Art. 7, of the Art. 8, of the Art. 72, of Art. 74 and Art. 131 of the Constitution.

3. Determination of the Constitutional court of February 10, 2014, without decision in essence, the address was acknowledged acceptable. At the same time the petition of authors of the address for suspension of action of the challenged provisions for benefit of consideration of the address quickly was rejected.

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

5. In open plenary meeting of the Constitutional court the address was reasoned to Valeriu Muntyan, by the deputy of Parliament, one of authors of the address. The parliament was provided by the main consultant of general legal management of the Secretariat of Parliament Serdzhiu Kirike. The government did not use the right of delegation of the representative.

Actual circumstances

6. December 23, 2013. The parliament adopted the Law No. 324 on modification and amendments in some legal acts providing budget tax policy for 2014. This law made changes including to the Tax code.

7. New edition of appendix No. 2 to the Section IV of the Tax code provides increase in all excise rates at import of vehicles, more than 3000 cm3 and more than 2500 cm3 except for disputed by authors of the address of excise rates on vehicles with effective engine cylinder capacity on goods items 870324 and 870333, which were reduced with 3, 50 euros to 2, 00 euros for unit of measure.

8. The project of budget tax policy was approved by the Order of the Government No. 959 of December 3, 2013 and at No. 491 the same number was registered in Parliament.

9. The amendments made to the Tax code which reduce excise rates on import of vehicles on goods items 870324 and 870333, were not provided in the bill approved by the Government. They were included by Parliament in case of adoption of the bill in final reading (on December 23, 2013), being offered by the Commission on economy, the budget and finance (according to the report on the project in the second reading No. CEB No. 6/755 of December 23, 2013).


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