[ad_1]
The chairman of the budget committee of the parliament Menda Stoyanova.
The interpretation of the supreme judges has made municipal property tax regulations vulnerable
The municipalities determine the property tax with their ordinances, since it is between 0.1 and 4.5 per thousand on the tax assessment of the property. This last minute amendment to the Local Taxes and Fees Law, presented by the head of the budget committee Menda Stoyanova through the transitional and final provisions of the state of emergency law, was silently voted on Friday in second reading by parliament.
Until now, the municipalities determined the property tax in their regulations every year, and the amount was exactly the same. When asked to explain why he submitted an identical text, Menda Stoyanova told 24 Chasa that this was necessary because of a case that arose after an amendment filed two years ago by NFSB leader Valeri Simeonov. It was then voted on, raising the resort property tax to 7 per thousand.
In 2019, however, the Constitutional Court revoked the text, but at the same time revoked the entire article, which regulates the amount of per thousand for all properties.
“Until now, when a court annulled the text of a law, the old text, as it was before the change, was automatically returned. But in 2020, on another occasion, the Supreme Court of Cassation made an interpretation, according to which there is no automatic return, and the legislator must re-vote the relevant texts. Otherwise, the ordinances issued on the basis of such legal provisions are not legal. After this interpretation, the municipal ordinances to determine the amount of local taxes become vulnerable in potential court cases, ”Stoyanova explained.
In fact, this has already happened – in 11 district courts of our country there are claims for the illegality of the provisions of the municipalities to determine the amount of the tax on the grounds that they are issued on the basis of a non-existent text of the Law .
Stoyanova insists that it is better, instead of waiting for court cases, to restore the previous text of the law and thus municipalities will have the peace of mind of determining and collecting property taxes.
[ad_2]
