ArmInfo.According to the statement of the Armenian Human Rights Defender, the Constitutional Court declared unconstitutional a number of provisions of the decision of the Government of Armenia N 1373-N of October 5, 2017, the press service of the Office of the Human Rights Defender of Armenia reports.
According to the information, a detailed analysis of the Human Rights Defender Office showed that the RA Tax Code, having established a number of provisions on the amount and payment of income tax, does not clearly make some adjustments. As a result, these dimensions are determined by lower-level legislation act- Government decision. At the same time, the law does not disclose a number of provisions of the government's decision, which introduces a certain ambiguity, creating contradictions with the principles of certainty. At the same time, this situation creates problems in terms of ensuring a constitutionally guaranteed right with respect to property rights.
Considering the abovementioned, the Constitutional Court of Armenia made a decision (1436) that as a result of the controversial regulations, there is an undue interference in the area of the right to property. It is also indicated that the size and content of tax obligations must be established by law, and, legally and not formally, all the elements that constitute the legal essence of the issue should be fixed.
At the same time, the deadline was set for eliminating the arisen contradiction - May 1, 2019, which will allow the National Assembly of Armenia to bring the Tax Code regulations into compliance with the requirements of the Constitutional Court decision.