Up-149/99

Reference no.:
Up-149/99
Objavljeno:
Official Gazette RS, No. 17/01 and OdlUS X, 107 | 01.02.2001
ECLI:
ECLI:SI:USRS:2001:Up.149.99
Act:
Supreme Court judgement No. U 858/95 dated 1 April 1999, decision of the Ministry of Finance, State Administration for Public Finance No. 416-1073/95 dated 9 May 1995 and decision of the Ministry of Finance, State Administration for Public Finance, Slovenska Bistrica Division, No. 416/1-4/5-194/94-D dated 9 February 1995
Operative provisions:
Supreme Court judgement No. U 858/95 dated 1 April 1999, decision of the Ministry of Finance, State Administration for Public Finance No. 416-1073/95 dated 9 May 1995 and decision of the Ministry of Finance, and State Administration for Public Finance, Slovenska Bistrica Division, No. 416/1-4/5-194/94-D dated 9 February 1995 are annulled ab initio. The case is remanded to the tax body of first instance for new decision-making.
Abstract:
The complainant's assertion of the violation of Art. 22 of the Constitution, which guarantees to an individual to proceedings minimal procedural safeguards, is well-founded. The complainant who found in the reasoning of the decree of distribution that she had inherited as an intestate heir could learn from the reasoning of the tax administration decisions why, in assessing inheritance tax, the competent body used the rates prescribed for all others.
Password:
Tax, on inheritance.
Inheritance, order of succession.
Principle of equality before the law.
Equal protection of rights.
Right to judicial protection.
Right to private property and inheritance.
Dissenting opinion of a Constitutional Court judge.
Legal basis:
Constitution, Arts. 14, 22, 23, 33
Inheritance Act (ZD), Art. 18, 19
Constitutional Court Act (ZUstS), Art. 54, Art. 59.1
Document in PDF:
Type of procedure:
constitutional complaint
Type of act:
individual act
Date of application:
15.06.1999
Date of decision:
01.02.2001
Type of decision adopted:
decision
Outcome of proceedings:
annulment or annulment ab initio
Document:
AN02382