Pregledni rad
Constitutional principle of equality of citizens before the law in the Montenegrin tax system: The assessment of constitutionality of the Law on fees (taxes) on services of public interest
Ilija Vukčević
; Institut za pravne studije, Podgorica, Crna Gora
Sažetak
This paper elaborates the application of general constitutional principle of equality before the law in the area of taxation. The issue of the constitutionality of the Law on fees on access to certain services of public interest and on consumption of tobacco products and acoustic and electro acoustic devices represents the most comprehensive analysis of the subject matter. In this case, the Constitutional Court of Montenegro, among other awkward conclusions, has ruled that there is no constitutional basis for the application of the principle of ability-to-pay and the principle of proportionality in the area of taxation. This strange reasoning is the resemblance of the settled case practice of the Constitutional Court of Montenegro of evading the interference in issues related to constitutionality in tax matters. According to the Constitutional Court of Montenegro, such standing is the consequence of scarce constitutional provisions relating to taxation (e.g. there is no ex lege principle of ability-to-pay in the Constitution of Montenegro).
In this way, Constitutional Court of Montenegro, intentionally or by accident, has placed this part of Montenegrin legal system out of its jurisdiction. This reasoning is unacceptable since, to certain extent, it undermines the whole legal system. By doing so, the Constitutional Court of Montenegro puts the Parliament of Montenegro out of the constitutional boundaries of Montenegrin legal system regarding the area of taxation, and gives the legislator the possibility to act without any constitutional control. This reluctance of the Constitutional Court of Montenegro can be attributed to the insufficient understanding of this sophisticated area of the legal system and the fear of delivering wrong decisions, or it can be interpreted as a deliberate retreat in front of the demand for unlimited powers exercised by the legislator in tax matters.
Ključne riječi
Constitutional principle of equality before the law; principle of ability-to-pay; principle of proportionality; principle of equal treatment; generality of tax obligation
Hrčak ID:
131280
URI
Datum izdavanja:
22.12.2014.
Posjeta: 2.788 *