On 10 December 2009 the Constitutional Court of the Republic of Belarus took a decision (Liliya G. Kozyreva was a reporting judge) “On judicial appeal against the state bodies resolutions regarding taxation (explanation of tax legislation)”. It was pointed therein that the resolutions of higher taxation authorities which had been adopted upon applications concerning taxation (explanation of tax legislation) are deemed legal acts of non-normative nature.

With a view to exercise everyone’s right to judicial protection as well as to ensure the taxpayers’ rights the Constitutional Court recognised it necessary to ensure the opportunity to appeal to a court against the resolutions of higher taxation authorities which had been adopted upon applications concerning taxation (explanation of tax legislation) and forwarded a proposal to the Supreme Economic Court of the Republic of Belarus to adopt the Resolution of the Supreme Economic Court Plenum on the issue in accordance with legislative acts.