23 January 1998 № J-61/98
The Constitutional Court of the Republic of Belarus comprising of the Presiding Officer - Chairman of the Constitutional Court G.A. Vasilevich, Deputy Chairman of the Court V.A. Maryskin, judges T.S. Boiko, G.A. Vorobei, K.I. Kenik, V.V. Podgrusha, A.A. Sarkisova, A.G. Tikovenko, R.I. Filipchik, V.I. Shabailov, G.B. Shishko
with participation of representatives as litigants:
of the Supreme Economic Court of the Republic of Belarus which has made a constitutional motion on the examination of the constitutionality of the enforceable enactments: I.N. Zhdanovich - Deputy Chairman of the Supreme Economic Court of the Republic of Belarus;
of the House of Representatives of the National Assembly of the Republic of Belarus: V.M. Alexsandrov - Deputy Chairman of the Commission on Legislation of the House of Representatives; V.I. Zhishkevich - Deputy Head of the Main Legal and Experimental Management of the Secretariat of the House of Representatives;
of the Council of the Republic of the National Assembly of the Republic of Belarus: S.A. Sviridova - Deputy Head of the Legal and Experimental Management of the Secretariat of the Council of the Republic;
of the Council of Ministers of the Republic of Belarus: G.N. Vorontsov - Minister of Justice of the Republic of Belarus;
of the Ministry of Justice of the Republic of Belarus: V.G. Golovanov - Deputy Minister of Justice of the Republic of Belarus;
of the Ministry of Finance of the Republic of Belarus: - S.A. Vishnevetskaya - Consultant of the Management of Financing of the State Apparatus of the Ministry of Finance of the Republic of Belarus
has considered in open Court session the case "On the conformity between the Constitution, the laws of the Republic of Belarus and resolutions of the Supreme Council of the Republic of Belarus of 26 November 1992 "On organization of private notarial practice in the city of Minsk" and of 18 January 1994 "On making amendments to the Resolution of the Supreme Council of the Republic of Belarus "On organization of private notarial practice in the city of Minsk", resolutions of the Council of Ministers of the Republic of Belarus of 15 January 1993 No. 20 "On organization of private notarial practice in the city of Minsk tentatively" and of 5 March 1994 No. 126 "On organization of private notarial practice in the Republic tentatively", as well as the Order of issue, usage of licence and dealing with private notarial practice for the period of making an experiment in the city of Minsk approved by the Ministry of Justice of the Republic of Belarus of 21 December 1992 No. 01-15/3733 and by the Ministry of Finance of the Republic of Belarus of 22 December 1992 No. 13-10-5/3940 and the Provision on the order of issue of the licence for the right to carry out private notarial practice and making an experiment of this kind of activities in the Republic of Belarus approved by the Ministry of Justice of the Republic of Belarus of 25 January 1994"
the Court session was attended by:
I.A. Mironichenko - Deputy Chairman of the Supreme Court of the Republic of Belarus;
M.V. Snegir - Deputy Procurator-General of the Republic of Belarus.
The proceeding was brought on 26 November 1997 as a result of a constitutional motion of the Supreme Economic Court of the Republic of Belarus on the basis of Articles 112 and 116 of the Constitution of the Republic of Belarus, Articles 5 and 6 of the Law "On the Constitutional Court of the Republic of Belarus and Article 43 of the Rules of Procedure of the Constitutional Court of the Republic of Belarus.
The resolutions of the Supreme Council of the Republic of Belarus of 26 November 1992 "On organization of private notarial practice in the city of Minsk" (Vedamasty Vyarkhovnaga Saveta Respubliki Belarus, 1992 No. 34, art. 544) and of 18 January 1994 "On making amendments to the Resolution of the Supreme Council of the Republic of Belarus "On organization of private notarial practice in the city of Minsk" (Vedamasty Vyarkhovnaga Saveta Respubliki Belarus, 1994, No. 5, art. 44), resolutions of the Council of Ministers of the Republic of Belarus of 15 January 1993 No. 20 "On organization of private notarial practice in the city of Minsk tentatively" (Collection of Laws of the Government of the Republic of Belarus, 1993, No. 1 art. 17) and of 5 March 1994 No. 126 "On organization of private notarial practice in the Republic tentatively" (Collection of Laws of the Government of the Republic of Belarus, 1994, No. 7, art. 104), the Order of issue, usage of licence and dealing with private notarial practice for the period of making an experiment in the city of Minsk approved by the Ministry of Justice of the Republic of Belarus of 21 December 1992 No. 01-15/3733 and by the Ministry of Finance of the Republic of Belarus of 22 December 1992 No. 13-10-5/3940, the Provision on the Order of issue of licence for the right to carry out private notarial practice and making an experiment of this kind of activities in the Republic of Belarus approved by the Ministry of Justice of the Republic of Belarus of 25 January 1994 and registrated in the State register of departmental enforceable enactments of 27 January 1994, No. 188/12 (Bulletin of normative and law information, 1994, No. 4) were subjects to examination.
Under the proposal of the Council of Ministers of the Republic of Belarus the Supreme Council of the Republic of Belarus has passed on 26 November 1992 the resolution on the organization in the city of Minsk of private notarial practice tentatively from 1 February 1993 till 1 February 1994. The Council of Ministers was charged to determine the number of notarial offices for carrying out the experiment, as well as the order of their establishment and activities. The resolution specified that notaries who are dealing with private notarial practice during the period of carrying out the experiment should be guided in their activities by the Law of the Republic of Belarus "On the State notariate" and by the other enforceable enactments of the Republic of Belarus issuing in compliance with it, shall enjoy equal rights and duties with state notaries and their notarial activities shall be equal in their legal force.
The Resolution of the Supreme Council of the Republic of Belarus of 18 January 1994 has made amendments to the resolution of the Supreme Council of 26 November 1992 under which the realization of the experiment was widely practiced in the Republic, and the term of carrying out of the experiment was determined up to the day of putting into force of a new law on the notariate.
In fulfillment of the resolution of the Supreme Council of the Republic of Belarus of 26 November 1992 resolution of the Council of Ministers of the Republic of Belarus of 15 January 1993 No. 20 with the addendum made thereto by resolution of 5 March 1993 No. 126 the Ministry of Justice was charged to ensure the implementation of private notarial practice in the city of Minsk from 1 February 1993 till 1 February 1994 tentatively, as well as it was authorized to issue 15 licences for dealing with private notarial practice. The same resolution charged the Ministry of Justice to approve together with the Ministry of Finance the order of issue and usage of licences for dealing with private notarial practice for the period of carrying out the experiment and after finishing the experiment to sum it up and make relevant proposals for the Council of Ministers.
Resolution of the Council of Ministers of the Republic of Belarus of 5 March 1994 No. 126 charged the Ministry of Justice to ensure the implementation in the Republic of private notarial practice from 1 February 1994 till the day of putting into force of the Law "On the notariate" tentatively. The Ministry of Justice in co-ordination with the Ministry of Finance and the executive committees of local Councils of deputies had to determine the places of making the experiment, the number of notarial offices and licences for dealing with private notarial practice. The resolution established also the rates of pay collected for issue of licences for dealing with private notarial practice.
The Order of issue, usage of licence and dealing with private notarial activities for the period of carrying out the experiment in the city of Minsk (henceforth - the Order) approved by the Ministry of Justice and the Ministry of Finance determined the subjects which are entitled to deal with private notarial practice, the order of issue the licences, the rights and duties of notaries who are dealing with notarial activities, list of notarial actions falling out of the private notaries, the obligation of a notary to conclude a contract of insurance of his activities and other issues of the organization and making the experiment.
Paragraph eight of the Order determined that the laws of the Republic of Belarus which regulate the taxation of enterprises, organizations, establishments are applied to the notaries who are dealing with private notarial activities with formation of legal entity in part of taxation. Income of a notary who is dealing with private notarial activities without formation of legal entity was liable to tax as an income from entrepreneur activities under the Law "On the income tax from the citizens".
Paragraph nine of the Order determined that a notary who is dealing with private notarial activities, carries out notarial actions, makes up draft documents shall collect from the citizens and legal entities a tax levy which is relevant to the rates of national duty and tariffs for provision of additional paid legal services envisaged for carrying out similar actions in the state notarial office.
Provision on the order of issue of licence for the right to deal with private notarial activities and carrying out the experiment of this kind in the Republic of Belarus, approved by the Ministry of Justice of 25 January 1994 and co-ordinated with the Ministry of Finance, the State Committee on industry and intersectional activities, the State Committee on economy and planning with amendments and addenda of 30 October 1994, of 3 January 1996, of 5 June 1996, of 24 June 1996, of 9 September 1996, of 16 July 1997, of 6 October 1997 (hereeforce - the Provision) decided, in particular, the questions of issue of the licencee for the right to deal with private notarial activities, the procedure of formation and activities of the commission on the questions of issue of licences, insurance of private notarial activities, organization of the work of a private notary, types of notarial actions which are not qualified for the activities of a private notary.
Sub-item 9.1 of the Provision (in the wording of 25 January 1994), like the Order, envisaged that a notary who is dealing with private notarial activities, carries out notarial actions, makes up draft documents shall collect from the citizens and legal entities a tax levy which is relevant to the rates of national duty and tariffs for provision of additional paid legal services determined for carrying out similar actions in the state notarial office.
Paragraphs one and two of sub-item 10.2 of the Provision envisage that a private notary which works individually must pay out the tax from the sum of excess of the incomes derived from the notarial activities over expenses at the rates stipulated by the Law "On the income tax from the citizens". Private notaries who set up notarial agencies shall pay out the taxes in accordance with the laws which regulates the taxation of enterprises, organizations and establishments.
Sub-item 10.3 of the Provision determines that the income of a private notary after outpayments of taxes and other compulsory payments shall remain in his disposal.
The Supreme Economic Court has made a constitutional motion to the Constitutional Court on the examination of the constitutionality of the abovementioned resolutions of the Supreme Council, resolutions of the Council of Ministers, the Order, as well as the Provision with an allowance for the amendments and addenda made thereto before the issue of Decree of the President of the Republic of Belarus of 3 May 1997 No. 12 including the lawfulness of the introduction of the notion "notarial levy". The Supreme Economic Court specified that the norm contained in the enactments of the Ministry of Justice and the Ministry of Finance concerning the collection by private notaries of a tax levy which is relevant to the rates of national duty and tariffs for provision of additional paid legal services envisaged for carrying out similar actions in the state notarial office is at variance with the laws "On the state notariate", "On the taxes and levies collected to the budget of the Republic of Belarus". According to these laws and in the opinion of the Supreme Economic Court the national duty shall enter to the receipts of the budget rather than to the income of a private notary as it is stipulated in the enforceable enactments of the Ministry of Justice and the Ministry of Finance.
Having heard representatives of the litigants, witnesses, studied the materials of the case, analyzed the provisions of the Constitution of the Republic of Belarus of 1978, effective Constitution of the Republic of Belarus, laws and other enforceable enactments, the Constitutional Court held the following.
Under part two of Article 97 of the Constitution of the Republic of Belarus of 1978 which was in force over the period of the adoption of the resolutions under verification the Supreme Council of the Republic of Belarus as the highest body of state authority was competent to take to its consideration and to decide any issue which is under the authority of the Republic of Belarus.
Under parts five and six of Article 97 of the Constitution of 1978 the Supreme Council had the right to adopt laws and resolutions. The laws and resolutions of the Supreme Council of the Republic of Belarus have been adopted by the majority of the total number of national deputies of the Republic of Belarus. Under Article 108 of the Constitution both the laws and other enactments adopted by the Supreme Council have been signed by the Chairman of the Supreme Council of the Republic of Belarus.
The Constitutional Court comes to the conclusion that the Supreme Council of the Republic of Belarus having considered the issues of the organization of private notarial practice and having adopted resolutions which have normative character of 26 November 1992 "On organization of private notarial practice in the city of Minsk" and of 18 January 1994 "On making amendments to the Resolution of the Supreme Council of the Republic of Belarus "On the organization in the city of Minsk of private notarial practice" acted within its competence.
Under Articles 115 and 118 of the Constitution of 1978 the Council of Ministers as the highest executive and administrative body was competent to decide all issues of state government which were under the authority of the Republic of Belarus whereas under the Constitution they are not within the competence of the Supreme Council and its Presidium, the Chairman of the Supreme Council. Under Article 120 of the Constitution of 1978 the Council of Ministers on the basis of and in fulfillment of the laws of the Republic of Belarus, other decisions of the Supreme Council had the right to issue resolutions and regulations, to organize and verify their implementation.
Taking into account the aforesaid the Constitutional Court rules that resolutions of the Council of Ministers of 15 January 1993 No. 20 "On organization private notarial practice in the city of Minsk tentatively" and of 5 March 1994 No. 126 "On organization of private notarial practice in the Republic tentatively", by which the Council of Ministers charged the Ministry of Justice to ensure the realization of private notarial practice tentatively, in co-ordination with the Ministry of Finance to establish the order of issue and usage of licences for dealing with private notarial practice for the period of carrying out the experiment in the city of Minsk, as well as while making the experiment in the Republic to determine together with the Ministry of Finance and the executive committees of local Councils the places for dealing with private notarial practice, have been adopted within the competence of the Council of Ministers of the Republic of Belarus.
At the same time the Constitutional Court emphasizes that the Council of Ministers did not executed the orders of the Supreme Council on the determination of the procedure of the activities of the notarial offices which are dealing with private notarial practice contained in the resolutions under verification in full extent. In the opinion of the Court, just the Council of Ministers on the basis of the given instructions had to regulate in the specified order, in instances of necessity and by means of submission of relevant draft laws to the Supreme Council, relations on entering of compulsory payments to the budget, to determine the procedure of payment for work of private notaries, to decide other questions of the reimbursement of their material costs (rent of premises, purchase, operation and maintenance of office equipment, furniture, office supplies) etc.
Under part three of Article 122 of the Constitution of the Republic of Belarus of 1978 ministries and state committees of the Republic of Belarus had the right within their competence to issue the acts on the basis of and with the purpose of implementation of the laws of the Republic of Belarus, other decisions of the Supreme Council of the Republic of Belarus, resolutions and orders of the Council of Ministers of the Republic of Belarus, to organize and verify their execution.
Under point 5.7 of the Provision on the Ministry of Justice approved by resolution of the Council of Ministers of the Republic of Belarus of 25 November 1992 No. 408 which was effective on the day of the adoption of the enforceable enactments under verification, the competence of the Ministry of Justice was supervision over the work of the notarial bodies, control, analysis and summing up of their activities, taking measures on its improvement. In accordance with point 9.2 of the specified Provision the Ministry of Justice within its competence and on the basis of the present law had the right to issue the acts on the questions of carrying out notarial actions which are binding for the implementation by state bodies, public associations, officials, all citizens in the whole territory of the Republic of Belarus.
According to point 8.6 of the Provision on the Ministry of Justice approved by Resolution of the Council of Ministers of 7 August 1972 No. 243, which was in force on the day of the adoption of the enforceable enactments under verification, the competence of the Ministry of Finance was organization of the work on the calculation and collection of national and local taxes and duties from the establishments, enterprises, organizations and population, payments from the profits of state enterprises and organizations, the tax from money turnover and other payments in the budget, as well as management of this work. In accordance with point 15 of this Provision the Minister of Finance within the competence of the Ministry had the right to issue on the bases of and in fulfillment of the laws of the Republic of Belarus resolutions and regulations of the Council of Ministers which were in force orders and instructions and to give directions binding for the implementation of local financial and other establishments and organizations of the system of the Ministry and verify their execution.
On the grounds of point 9.3 of the Provision on the Minister of Justice and point 15 of the Provision on the Minister of Finance heads of these Ministries shall have the right in the necessary cases to issue joint orders and instructions.
The Constitutional Court considers that on the basis of and in fulfillment of the resolutions of the Supreme Council of 26 November 1992 and of 18 January1994, resolutions of the Council of Ministers of 15 January 1993 No. 20 and of 5 March 1994 No. 126 the Ministry of Justice and the Ministry of Finance were competent to regulate the issues of the organization and exercise of private notarial activities for the period of carrying out the experiment within the granted them competence only.
However, the Order and then the Provision envisaged that a notary who is dealing with private notarial activities, carries out notarial actions, makes up draft documents shall collect from the citizens and legal entities a tax levy which is relevant to the rates of national duty and tariffs for provision of additional paid legal services envisaged for carrying out similar actions in the state notarial office. Moreover, the Provision specified that the income of a private notary after payment of the taxes and other compulsory outpayments shall remain at his disposal. The Constitutional Court comes to the conclusion that the specified norms are at variance with the Constitution of the Republic of Belarus of 1978 , with the present Constitution and the laws "On the taxes and duties collected in the Budget of the Republic of Belarus", "On the state notary", "On the national duty".
Under point 14 of Article 97 of the Constitution of 1978 the exercise of legislative regulation of the fiscal system, taxation was under the exclusive authority of the Supreme Council of the Republic of Belarus.
The similar procedure of the decision of these issues was also envisaged in the Constitution adopted of 15 March 1994. Under point 11 of Article 83 of the Constitution the Supreme Council had the right to impose national taxes and duties. According to Article 5 of the Law of 15 March 1994 "On the procedure of governing the entry into force of the Constitution of the Republic of Belarus" laws and other regulatory enactments, before they are brought into line with the Constitution of the Republic of Belarus, shall be valid in the part thereof where it does not conflict the Constitution of the Republic of Belarus. In accordance with the Resolution of the Presidium of the Supreme Council of 13 April 1994 "On the priority measures directed to the implementation of the Constitution of the Republic of Belarus" the Council of Ministers had to ensure the revision and abrogation by the ministries and departments of the enforceable enactments which were at variance with the new Constitution. The ministries and departments were also bound independently to take measures on the ensuring of the supremacy of the Constitution and bringing of the previously adopted by them enforceable enactments into line with it. However, neither the Government nor the Ministry of Justice took necessary measures on the proper fulfillment of these requirements including the requirement on bringing of the enforceable enactments which regulate the private notarial activities into line with the Constitution adopted of 15 March 1994.
The principles and the procedure of legal regulation of the taxation have not been changed in the Constitution of the Republic of Belarus adopted with alterations and addenda made therein at the republican referendum in 1994. Under point two of Article 97 of the present Constitution the introduction of national taxes and duties shall be carried out by the adoption of the laws.
Under the Law "On the taxes and dues collected in the budget of the Republic of Belarus" the national duty is related to the State taxes and dues which are established by the law and in accordance with Article 2 of the specified Law all the sums of the taxes and dues shall be entered to the budget of the Republic of Belarus. Article 133 of the Constitution stipulates that budget revenue shall be raised from the taxes specified in law, other mandatory payments, as well as other receipts.
Under point 2 of the resolution of the Supreme Council of the Republic of Belarus of 26 November 1992 the notaries who are dealing with private notarial practice are guided in its activities by the Law "On the State notary" and by other legislative enactments issuing in accordance with it, shall have equal status with state notaries. The Supreme Council neither in its Resolution of 26 November 1992 nor in other legislative enactments determined any exemptions from the effective procedure of raising national duty while carrying out private notarial activities and its enterring to the budget for carrying out notarial actions, the possibility of its change by the notarial duty. The Supreme Council, when considering of 26 November 1992 of the issue on making the experiment and in order to give reasons for the adoption of the Resolution, pointed out that national duty shall be collected by private notaries and enter to the budget. In this connection the pay for notarial actions which are carrying out by private notaries have been supposed to be higher than for the similar actions of the notaries from the state notarial offices (Bulletin of the tenth session of the Supreme Council of the Republic of Belarus of twelfth calling, No. 37, art. 41). While passing its Resolution of 18 January 1994 on the spreading of the experiment in the whole territory of the Republic of Belarus the Supreme Council noted that by carrying out private notarial activities both the taxes and dues entered to the income of the state. (Bulletin of the thirteenth session of the Supreme Council of the Republic of Belarus of the twelfth calling, No. 45, art. 3).
Article 34 of the Law "On the state notariate" determined that national duty shall be raised from the interested persons in compliance with the effective legislation for carrying out notarial actions by state notarial offices and executive committees of city, settlement, rural Councils of deputies, as well as for making draft lists, applications, copies of documents, their extracts, issue of duplicates.
Under Article 2 of the Law "On the national duty" the objects liable to duty shall be notarial actions which are carrying out by state notarial offices and local executive and administrative bodies, as well as issue of the duplicates of the documents notarially certified, making of draft transactions and applications by local executive and administrative bodies, making of copies of documents and extracts from them. According to Article 6 of this law the national duty shall enter to local budget except for the national duty for issue of the certificate on the right of property of the objects of the republican ownership which is entered to the income of the republican budget.
Paragraph eight of the Order and sub-item 10.2 of the Provision established the procedure of taxation of private notaries under which a private notary who is working independently must outpay the tax from the sums of excess of receipts derived from the notarial activities over expenses on the rates envisaged by the Law "On the income tax from the citizens" and private notaries who set up their own notarial bureau shall pay the taxes in accordance with the legislation which regulates the taxation of enterprises, organizations and establishments.
In the opinion of the Constitutional Court the consideration of private notarial activities in the issues of taxation as a entrepreneur activities is not based on the resolutions of the Supreme Council of 26 November 1992 and of 18 January 1994, other legislative enactments.
According to Article 1 of the Law of the Republic of Belarus "On private undertakings in the Republic of Belarus" private undertakings (business activities) are independent, initiating activities of the citizens, directed to profit-seeking or personal income and which are carrying out in one's name, at one's risk and on one's own property responsibility or on behalf of and within property responsibility of a legal entity (enterprise).
The Court considers that notarial activity is public and legal, a notary shall act in the name of the state, has a seal with the imprint of State Emblem of the Republic of Belarus. The actions carrying out by a notary are guaranteed and protected by the state. A private notary has no right to carry out notarial actions to his name and on his behalf, to the name of and on behalf of one's relatives, as well as to the name and on behalf of the workers of his notarial bureau.
Thus, the Ministry of Justice and the Ministry of Finance, having established the procedure of taxation of the receipts from private notarial activities as from entrepreneur activities and practically changed the collection of national duty to the budget for carrying out notarial actions for the collection of notarial due to the income of a private notary, fell out of their competencies.
The Constitutional Court emphasizes that the Ministry of Justice and the Ministry of Finance have approved the Order and the Provision before the adoption by the Council of Ministers of the relevant resolutions of 15 January 1993 and of 5 March 1994.
With the aforementioned taking into account the Constitutional Court held that the norms contained in paragraphs 8, 9 of the Order of issue, usage of licence and dealing with private notarial activities for the period of carrying out the experiment in the city of Minsk, as well as in sub-item 9.1, paragraphs one and two of sub-item 10.2 and sub-item 10.3 of the Provision on the procedure of issue of licence for the right to deal with private notarial practice and carrying out the experiment of this kind of activities in the Republic of Belarus in the wording of 25 January 1994 were at variance with the Constitution of the Republic of Belarus of 1978 and contradict the present Constitution of the Republic of Belarus and the laws of the Republic of Belarus.
The Constitutional Court emphasizes also that the Supreme Council and the Council of Ministers did not have proper control over the execution of the adopted by them decisions on making the experiment in the city of Minsk and then in the whole territory of the Republic, as well as over the legality of the adopted by the Ministry of Justice and the Ministry of Finance enforceable enactments. The issues of collection of notarial due instead of national duty, legality of taxation of private notaries were not subjects of the relevant control on the part of fiscal bodies.
The organs involved in carrying out the experiment did not duely and in the established order raise before the competent bodies, the Constitutional Court included, the issue on the verification of the constitutionality of the enforceable enactments regulating private notarial activities.
On the basis of the above-said and guided by Articles 116 of the Constitution, Articles 5, 6, 9, 34, 36, 38, 40 and 43 of the Law "On the Constitutional Court of the Republic of Belarus", the Constitutional Court
RULED:
1. To find resolutions of the Supreme Council of the Republic of Belarus of 26 November 1992 "On organization of private notarial practice in the city of Minsk" and of 18 January 1994 "On making alterations in the Resolution of the Supreme Council of the Republic of Belarus "On organization of private notarial practice in the city of Minsk" to be in conformity with the Constitution and the laws of the Republic of Belarus.
2. To find resolutions of the Council of Ministers of 15 January 1993 No. 20 "On organization of private notarial practice in the city of Minsk tentatively" and of 5 March 1994 No. 126 "On organization of private notarial practice in the Republic tentatively" in part of undue execution of the instructions of the Supreme Council on the determination of the order of the activities of the notarial offices which carry out private notarial activities to be at variance with the resolutions of the Supreme Council of the Republic of Belarus of 26 November 1992 "On the organization of private notarial practice in the city of Minsk" and of 18 January 1994 "On making alterations in the Resolution of the Supreme Council of the Republic of Belarus "On organization of private notarial practice in the city of Minsk".
3. To find to be at variance with the Constitution of the Republic of Belarus of 1978, with the present Constitution and the laws of the Republic of Belarus:
paragraph eight of the Order of issue, usage of licence and dealing with private notarial activities for the period of carrying out the experiment in the city of Minsk approved by the Ministry of Justice of 21 December 1992 No. 01-15/3733 and the Ministry of Finance of 22 December 1992 No. 13-10-5/3940 in part of the established order of taxation of the notaries dealing with private notarial activities, as well as paragraph nine of the specified Order;
sub-items 9.1, paragraphs one and two of sub-item 10.2 and sub-item 10.3 of the Provision on the procedure of issue of licence for the right to deal with private notarial activities and carrying out the experiment of this kind of the activities in the Republic of Belarus approved by the Ministry of Justice of the Republic of Belarus in the wording of 25 January 1994.
To find these norms to be invalid from the day of their adoption.
4. To propose:
the National Assembly of the Republic of Belarus to speed up the adoption of the Law "On the notariate";
the competent bodies of the state authority to decide the issues connected with taxation of private notaries, redistribution of the national duty from the beginning of carrying out the experiment with the present Judgment taken into account and including the responsibility of state bodies connected with its realization for failure to secure proper regulation of the procedure of organization of the experiment and activities of private notaries.
5. To publish the present judgment in ten days time from the date of its passing in "Narodnaya gazeta", "Zvyazda" and in those publications where the enforceable enactments under verification have been published, as well as in "Vedamastsi Natsiyanalnaga skhodu Respubliki Belarus".
6. The present Judgment shall come into force from the date of its passing, shall be final and subject to no appeal or protest.
Presiding Officer —
Chairman of the
of the