|OdlUS I, 96 | 26.11.1992
|Law on amending and supplementing the law on administrative taxes (Off. Gaz. SRS, no. 1/90), tax tariff no 4, applicable from 19.1.1990 to 25.10.1991
|The Constitutional Court did not accept the initiative and did not start a procedure for assessing the constitutionality of tax tariff no. 4 a and the law on amending and supplementing the law on administrative taxes which applied from 19.1.1990 to 25.10.1991.
Since it is only possible under the Constitution to annul a law, and the disputed provisions of the law ceased to apply after acceptance of the initiative, assessing the constitutionality of these provisions would be senseless since it would not be possible to correct them with retroactive affect. Assessing the constitutionality of a law which has ceased to have effect only makes sense in cases in which its impugned provisions are still applied as transitional provisions of a new effective law or in some other legal validity.
|The administrative tax for decisions on requests for citizenship of the Republic of Slovenia from citizens of other Yugoslav republics. The difference between foreigners and citizens of other republics of former SFRY.
The principle of equality before the law.
|Law on changes and supplements to the law on administrative taxes, tariffs 4 and 4 a.
Law on procedures before the Constitutional Court SRS, 4th line, para. 2, article 25.
Document in PDF:
The full text:
26. 11. 1992
At a meeting held on 19.11.1992, the Constitutional Court dealt with the initiative of Mihajl Milič of Ljubljana and
passed the following resolution:
The Constitutional Court does not accept the initiative and did not start the procdedure for assessing the constitutionality of tax tariff 4 a and the law on amendments and supplements to the law on administrative taxes (Official Gazette SRS, no. 1/90), which applied from 19.1.1990 to 25.10.1991.
The initiator claimed that according to the law on administrative taxes (precise text, Off. Gaz. RS, no. 18/90 in tax tariff no. 4 it is determined that for a decision on the request of a foreigner for citizenship of the Republic of Slovenia, a tax is payable at the level of 12 points, and tax level 4a determines a tax at a level of 200 points for a decision on a request from a citizen from another Yugoslav republic for citizenship of the Republic of Slovenia. Such a difference between foreigners from outwith SFRY and citizens of other republics of former SFRY in the opinion of the initiator cannot be in accordance with the Constitution and signifies discrimination against citizens of other republics who wish to obtain citizenship of the Republic of Slovenia.
The Constitutional Court did not accept the initiative.
On 25.10.1991, a law on amendments and supplements to the law on administrative taxes was promulgated in the Official Gazette of the Republic of Slovenia (Off. Gaz. 20/91-I), which changed the relative taxes in tariff nos. 4 and 4a such that the tax for a decision on the request of a foreigner for citizenship of RS amounted to 2000 points, and the tax on a decision on the request of a citizen of another former Yugoslav republic for citizenship of the Republic of Slovenia 200 points. The legislative provision against which the initiator submitted the initiative ceased to have effect on 25.10.1991.
According to article 409 of the Constitution of 1974, which was still valid at the time the initiative was lodged, the Constitutional Court can assess the constitutionality of regulations which have ceased to apply if no more than a year has passed from the cessation of their validity to the submission of the initiative, but there is no longer such provision in the new Constitution. In article 7 of the constitutional law for implementing the Constitution of the Republic of Slovenia it is determined that in relation to questions of procedure and legal effects of their decisions which are not arranged by the new Constitution, until the adoption of the law on the Constitutional Court the Constitutional Court should sensibly use the former constitutional and legislative provisions. Since according to the former Constitution article 415 of the former Constitution is automatically used also in legislative provisions which ceased to have effect because it was established that they were anti-constitutional, which actually meant limiting the effect of annulment (effect ex tunc), but according to the new Constitution, it is only possible to annul only sub-legal regulations, and laws can only be "invalidated", so the assessment of the constitutionality of laws which have ceased to apply would be senseless since it would not be possible to correct them (with retroactive effect). Assessing the constitutionality of laws which have ceased to apply is sensible only in cases in which its impugned provisions are still used in the transitional provisions of a new, applicable law or on some other legal basis. Because the case under discussion was not such, the Constitutional Court did not accept the inititiative.
The Constitutional Court passed this resolution on the basis of article 7 of the constitutional law for implementing the Constitution of the Republic of Slovenia and article 15 of the law on procedures before the Constitutional Court of SR Slovenia (Official Gazette SR Slovenia, no. 39/74 and 28/76).
Dr. Peter Jambrek
Type of procedure:
|review of constitutionality and legality of regulations and other general acts
Type of act:
|Mihajlo Milič, Ljubljana
Date of application:
Date of decision:
Type of decision adopted:
Outcome of proceedings: