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Antitrust committee's property lien procedures unconstitutional - ombudsman
TERT.AM
16:51 - 19.09.12
The Armenian ombudsman has lodged a claim with the Constitutional
Court, complaining that the State Committee for Protection of Economic
Competition implements anti-constitutional procedures by imposing a
lien on taxpayers' property.
In a statement it says that the measure, to be implemented by the
Government's State Revenue Committee, can be considered legal whenever
the unpaid taxes exceeds the amount of 500,000 Drams ($1,250).
`The ombudsman's studies have revealed that the provisions set out in
Article 30.2 of the Law of the Republic of Armenia on Taxes conflict
with Article 31 of the Constitution. Under Article 30.2 of the Law, a
property lien is defined as a tax authority measure restricting a
tax-payer's right, with the purpose of ensuring the implementation of
revenue procedures controlled by a tax agency.
In other words, the article envisages a restriction of the right to
ownership through imposing a lien on an individual's property.
However, in accordance of Article 31 of Armenia's Constitution, no one
can be deprived of property except for cases prescribed by law in
conformity with judicial procedures.
That's to say, the relevant clause of the Constitution provides for
`depriving' a person of property only through judicial procedures and
in cases prescribed by the law. The `deprivation of property' clause
implies not only termination of a property right but also such a
restriction that would prevent the owner from possessing, using and
controlling the property. That means only judicial procedures can
restrict a person's right to property.
Respecting the rule of law, as well as taking into consideration the
international experience, Armenian Ombudsman Karen Andreasyan has
applied to the Constitutional Court to appeal against the
constitutionality of the provision,' reads the statement.
From: A. Papazian
TERT.AM
16:51 - 19.09.12
The Armenian ombudsman has lodged a claim with the Constitutional
Court, complaining that the State Committee for Protection of Economic
Competition implements anti-constitutional procedures by imposing a
lien on taxpayers' property.
In a statement it says that the measure, to be implemented by the
Government's State Revenue Committee, can be considered legal whenever
the unpaid taxes exceeds the amount of 500,000 Drams ($1,250).
`The ombudsman's studies have revealed that the provisions set out in
Article 30.2 of the Law of the Republic of Armenia on Taxes conflict
with Article 31 of the Constitution. Under Article 30.2 of the Law, a
property lien is defined as a tax authority measure restricting a
tax-payer's right, with the purpose of ensuring the implementation of
revenue procedures controlled by a tax agency.
In other words, the article envisages a restriction of the right to
ownership through imposing a lien on an individual's property.
However, in accordance of Article 31 of Armenia's Constitution, no one
can be deprived of property except for cases prescribed by law in
conformity with judicial procedures.
That's to say, the relevant clause of the Constitution provides for
`depriving' a person of property only through judicial procedures and
in cases prescribed by the law. The `deprivation of property' clause
implies not only termination of a property right but also such a
restriction that would prevent the owner from possessing, using and
controlling the property. That means only judicial procedures can
restrict a person's right to property.
Respecting the rule of law, as well as taking into consideration the
international experience, Armenian Ombudsman Karen Andreasyan has
applied to the Constitutional Court to appeal against the
constitutionality of the provision,' reads the statement.
From: A. Papazian