要点
- The Constitutional Court annulled the current rules in the cadastre value objection process, finding them unconstitutional.
- The Court requested the legislature to rearrange the objection procedures.
- Taxpayers were granted an additional temporary right until the new regulations come into force.
- Taxpayers will be able to object within one year from the date they learn the amount of their tax obligations.
数据一览
The Constitutional Court found the procedure for citizens to object to the archive cadastre value of their real estate unconstitutional. Under the current system, taxpayers could lose their right to object before being informed of the tax obligations created by the said value.
In its decision, the Court stated that the legislature must rearrange the rules in the evaluation process. Until new legal regulations are enacted, certain rights were granted during the transition period.
Until the relevant legislation is amended, bona fide taxpayers can maintain their justified objections. Taxpayers will be able to apply for the redetermination of the cadastre value within one year from the moment they learn the amount of their tax debt.
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常见问题
- What did the Constitutional Court find unconstitutional?
- It found the current legal regulation unconstitutional, which prevented citizens from losing their right to object to the archive cadastre value of their real estate without being aware of its tax consequences.
- What can taxpayers do after this decision?
- Until new legal changes are made, taxpayers will be able to apply to have the cadastre value re-evaluated within one year from the moment they learn the amount of their tax debt.
- What is the current duty expected from the legislature?
- In accordance with the Court's decision dated 14 Temmuz, the legislature is expected to correct the rules for the re-evaluation of the cadastre value and create new legislation.