On November 17, 2010 the Constitutional Court of the Republic of Belarus adopted the decision “On legislative regulation of the liability of land plots tenants (rent payers)” (a reporting judge – Liliya G. Kozyreva).

In the Law of the Republic of Belarus “On the Republican Budget for 2010” and in the Edict of the President of the Republic of Belarus of March 1, 2010 No. 101 “On the rent collection for the state-owned land plots” the legislator has established the unlawfulness of an act, which consists in non-payment or partial rent payment for the state-owned land plots; delay by rent payers in submission of the rent calculation for these plots, what implies the liability as provided by legislation for non-payment, partial payment of taxes, dues (duties); delay in submission of the tax declaration (calculation) to a tax authority.

The liability against the taxation procedure is provided by the Code of the Republic of Belarus on Administrative Offences (hereinafter – the CAO). The administrative attachment for wrongful acts on the basis of the norms of article 1.1 of the CAO requires that any administrative offence, as well as anу administrative penalty for these acts, should have been identified in the CAO.

With a view to safeguard the constitutional principles of the rule of law and everyone’s equality before the law the Constitutional Court recognised as necessary to fill the gap in the legislation regulating the liability for non-payment or partial rent payment for the state-owned land plots; delay in rent payment for these plots, in submission of the rent calculation. The Court proposed to the Council of Ministers to prepare a draft law on introducing relevant alterations and addenda to the Code of the Republic of Belarus on Administrative Offences and submit it to the House of Representatives of the National Assembly of the Republic of Belarus under the established procedure.