Date of the judgment: 23.02.1998.
Official publication: 25.02.1998.
On Compliance of the Regulation by the Cabinet of Ministers of 16 September 1997 No. 322 "Regulations on Transferring Part of Real Estate Tax Revenue into the Local Government Equalisation Fund in 1997" with Law On Budget and Financial Management
Constitutional Court decided:
1. Regulations of the Cabinet of Ministers No. 322 of September 16, 1997 ” Regulations on the Payment of Part of Property Tax Income into the Municipal Finance Equalisation Fund in 1997” are in compliance with the first part of Article 41 and the first part of Article 42.
2. Paragraph 6 of Regulations No. 322 of the Cabinet of Ministers of September 16, 1997 ” Regulations on the Payment of Part of Property Tax Income into the Municipal Finance Equalisation Fund in 1997 ” is at variance with Articles 14 (part 2) and 15 of the law ” The Structure of the Cabinet of Ministers” and Article 5 (part 2) of the law ”On Property Tax” and is declared null and void from the moment of its adoption.