Today, on April 24, 2024, the Second Senate considered the case upon the constitutional complaint of Geomax-Resource Limited Liability Company in the public part of the plenary session in the form of written proceedings.
During the plenary session, the judge-rapporteur in the case, Galyna Yurovska, noted that Geomax-Resource Limited Liability Company (hereinafter - the Company) had filed a petition with the Constitutional Court of Ukraine to verify the compliance of the specific provision of Article 14.1.212.2 of the Tax Code of Ukraine as amended by the Law of Ukraine “On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on Tax Reform” No. 71-VIII dated December 28, 2014 (hereinafter - the Code), namely the words “goods specified in Article 215.3.4 of this Code” with Article 6.2, 8.1, 8.2, 19, 41.1, 41,4, 42.1, 42.3, 57.1, 67.1 of the Constitution of Ukraine.
According to the author of the petition, “the legal mechanism of the excise tax in terms of taxation of transactions on the sale by retailers of excisable goods specified in Article 14.1.212.2 of the Code, as a result of which retailers of excisable goods were subjected to unjustified tax discrimination and were put at a competitive disadvantage, does not comply with parts one and three of Articles 42.1, 42.3 of the Constitution of Ukraine, as it violates the guaranteed right to conduct business activities.
The judge-rapporteur also noted that the content of all opinions received by the Court from a number of bodies of state power and higher education establishments would be reported to the judges at the in-camera part of the plenary session.
Thus, the Court considered the case file in the public part of the plenary session and proceeded to the in-camera part for a decision.
The public part of the plenary session was attended by the authorized person acting on behalf of the subject of the constitutional complaint, lawyer Mariia Milian.
The video recording of the plenary session is available on the official website of the Constitutional Court of Ukraine in the Section “Archive of video broadcasts of the sessions”.
