U-I-173/99

Reference no.:
U-I-173/99
Objavljeno:
Official Gazette RS, No. 27/00 and OdlUS IX, 31 | 02.03.2000
ECLI:
ECLI:SI:USRS:2000:U.I.173.99
Act:
Value Added Tax Act (Official Gazette RS, Nos. 4/99, 45/99 and 110/99) (ZDDV), Art. 25.14

Rules on the Implementation of the Value Added Tax Act (Official Gazette RS, Nos. 4/99, 45/99, 59/99 and 110/99), Art. 47.2
Operative provisions:
The petition to commence proceedings for the review of the constitutionality of Art. 25.14 of the Value Added Tax Act is dismissed. In Art. 47.2 of the Rules on the Implementation of the Value Added Tax Act, the text "and is placed on the market by persons who perform funeral services".
Abstract:
According to Art. 160 of the Constitution and Art. 21 of the Constitutional Court Act, the Constitutional Court has jurisdiction to review the mutual conformity of the legal acts of equal value only if there develops inconsistency between the individual definitions of equal legal value to the effect of violating the principles of a State governed by the rule of law. The taxation of the funeral activity for florists does not signify an act by which competition would be restricted in violation of the Constitution and statute, since economic subjects who perform one of these two activities do not compete with each other. Likewise, the taxation of the traffic of goods in connection with funeral services does not restrict competition, since the taxation does not depend on the activity in the framework of which the goods are placed on the market.

In view of the fact that a perpetrator of the prohibited activity of unfair competition can only be a different participant in the market, the assertions of the petitioners on the unconstitutionality of Art. 24.14 of the Value Added Tax Act are evidently unfounded. Therefore, the Constitutional Court dismissed in this part the petition for the review of constitutionality.

Concerning the fact that the statutory provision does not condition a degree of tax by the activity in the framework of which goods in connection with funeral services are placed on the market, by the determination of such a condition the executive act changed the statutorily determined taxation of goods in violation of Art. 120.2 and Art. 153.3 of the Constitution. Thus, the Constitutional Court annulled the inconsistent part of the challenged executive provision.
Password:
Principles of a State governed by the rule of law.
Constitutional Court, jurisdiction to review the mutual conformity of the legal acts of equal value.
Taxes, taxation of funeral activities.
Municipal activities, funeral activities, taxation.
Exceeding of statutory authority by an executive act.
Sales tax (taxes).
Tax, value added tax.
Economy, competition, prevention from limiting competition.
Principle of legality in the work of public administration bodies.
Principle of the binding effect of the Constitution and statute on State bodies.
Principle of the conformity of legal acts.
Principle of democracy.
Dissenting opinion of a Constitutional Court judge.
Legal basis:
Constitution, Arts. 2, 74, 120.2, 153, 160
Public Administration Act (ZUpr), Art. 99
Constitutional Court Act (ZUstS), Arts. 21, 26.2, 45.3
Document in PDF:
Type of procedure:
review of constitutionality and legality of regulations and other general acts
Type of act:
statute
Applicant:
Agrarijacvetje, Ltd, Čatež
Date of application:
20.07.1999
Date of decision:
02.03.2000
Type of decision adopted:
decision
Outcome of proceedings:
annulment or annulment ab initio
Document:
AN01991