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Content updated: 12-01-2016 14:19

The provision of the law on immovable property tax regulating taxing immovable property belonging to family members ruled unconstitutional

22-09-2015

By its ruling adopted today, the Constitutional Court recognised that the provision of Paragraph 6 of Article 7 of the Law on Immovable Property Tax whereby family members are taxed jointly on their all immovable property, by applying the same value not subject to taxation as applied to the property of an individual natural person who, under this law, is not deemed a family member, is in conflict with the Constitution.

It was held in the Constitutional Court’s ruling that the law established the legal regulation of taxing immovable property that had been less favourable to persons who, under the same law, were deemed family members in comparison with other natural persons: by establishing an immovable property tax for persons who are deemed family members, not only the value of property belonging to or being obtained by such persons, but also the value of the immovable property of their family members were supposed to be calculated. According to the Constitutional Court, the preconditions were thus created for taxing the persons deemed family members on a lesser value of their property in comparison with the respective property of other natural persons. The Constitutional Court held that such legal regulation violates the constitutional principle of the equality of rights of persons. It has also been noted that, by establishing this legal regulation, the legislature failed to implement the state obligation consolidated in the Constitution to ensure that family, motherhood, fatherhood and childhood, as constitutional values, should be under protection and care in every way possible.