Вид на акта
искане
Дата
01-01-1970 г.
Към дело
/

  DECISION No 19 OF JULY 2, 1998 ON CC No 19/98

The decision turned down the Chief Prosecutor’s challenge of the constitutionality of provisions in the Law on the Amendment to the Law on Value Added Tax (Darzhaven Vestnik, No 51/1997) and in the Law on the Amendment to the Law on Value Added Tax (Darzhaven Vestnik, No 111/1997).
These provisions reworded Art. 14 para 1 of the Law on Value Added Tax by virtue of which a person whose taxable turnover is up to 75 million BGL can register under this Law if in the 12 preceding months he or she performed exports that are not cleared to the amount of over 50 million BGL. It is claimed that Art. 19 para 2 of the Constitution that requires that the law should provide and guarantee equal legal conditions for business has been violated.
The Constitutional Court dismissed the challenge. As in previous decisions the Court ruled that it is the National Assembly’s exclusive right to establish taxes and their size and identify the taxpayers. It is up to the National Assembly to decide whether a certain category of persons shall not register under the Law on Value Added Tax under definite conditions. The provision of identical legal conditions for business does not mean identical taxation for all. Whether to accept the right to voluntary registration or not is an issue which is resolved in a sovereign way by the Legislature.