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

  DECISION No 9 OF JULY 31, 1997 ON CC No 2/97

The decision turned down the challenge of 59 Members of the 37th National Assembly of the constitutionality of Art. 19 (the part concerning the mutual insurance cooperatives) and Art. 59 paras 1 and 2 of the Corporation Tax Law.
As regards the former the challenge insists that the mutual insurance cooperatives in the provision are unknown as a legal concept in the legislation of the Republic of Bulgaria. The Constitutional Court ruled down the challenge. The mutual insurance cooperatives are treated in detail in the Insurance Law which was debated and approved by Parliament in 1996 almost in parallel with the Corporation Tax Law.
The Court ruled that the remaining provisions (Art. 59 para 1 and 2) were not unconstitutional either. A tax concession is granted by a law which is an exclusive power of the National Assembly as provided in Art. 60 para 2 of the Constitution.