RA Constitutional Court accepted for examination the Human Rights Defender’s application to determine the constitutionality of some articles of Tax Code and some provisions of the Government’s decree adopted on the basis of the Tax Code.
Complaints addressed to the Human Rights Defender and the analyses thereof show that while regulating the determination and payment of profit tax, the Tax Code does not explicitly define some terms used therein. As a result, this terms are defined in the Government’s decree, a legal act of lower legal force. Meanwhile, the law does not provide that the terms are to be defined by the Government’s decree.
In the current situation, there is an issue related with the realization of the organizations’ right to property in terms of the guarantees prescribed by the Constitution.
The Constitutional Court’s session concerning the Defender’s application on the protection of interests of business organizations will be held in October 2018.