News
On 26 April 2016 the Constitutional Court of the Republic of Belarus took the Decision “On the Right to Challenge Decisions of Tax Authorities, Actions (Inaction) of their Officials” (reporting judge – Liliya Kozyreva)
The proceedings were initiated by the Constitutional Court in accordance with Article 158 of the Law of the Republic of Belarus “On the Constitutional Proceedings” on the basis of the application submitted by A.M. Bartashevich on the legal gap concerning the fact that individuals who are not taxpayers (other liable persons) in accordance with the Tax Code do not have the right to challenge decisions of tax authorities, actions (inaction) of their officials that affect their rights.
When considering the case the Constitutional Court proceeded from the fact that Article 60 of the Constitution guaranteeing to everyone protection of his rights and freedoms by a competent, independent and impartial court within the time limits specified by law establishes the State's obligation to ensure the right of everyone to free access to justice.
The Tax Code stipulates that only payers of taxes, charges (duties) (other liable persons) are entitled to challenge decisions of tax authorities, actions (inaction) of their officials.
From the analysis of the legislation it can be found that the owners of the property of an organisation, founders (participants), heads, including the former ones, and other individuals whose rights and legitimate interests may be violated by the decision of a tax authority, action (inaction) of its officials do not have the right to challenge the decision, action (inaction) of officials of the tax authority on their behalf in their own interests because they are not rated among payers of taxes, charges (duties) (other liable persons).
According to the Constitutional Court, the current legal regulation of challenging the decisions of tax authorities, actions (inaction) of their may not be considered sufficient to ensure the full and effective judicial protection of the rights and freedoms as essential element of the constitutional and legal system based on the principles of the supremacy of law and the State based on the rule of law.
In order to ensure the constitutional principles of supremacy of law and legality, to exercise the constitutional right of everyone to judicial protection the Constitutional Court deems it necessary to eliminate a gap in the constitutional and legal regulation of the right to challenge the decisions of tax authorities, actions (inaction) of their officials by making alterations and addenda to the Tax Code of the Republic of Belarus providing for the right of everyone to challenge the decisions of tax authorities, actions (inaction) of their officials if, according to this person, his rights and legitimate interests are affected by such decisions, actions or inaction.
The Constitutional Court proposed to the Council of Ministers to prepare a draft law on making alterations and addenda to the Tax Code of the Republic of Belarus and to submit it to the House of Representatives of the National Assembly of the Republic of Belarus under the established procedure.