Lietuviškai
Case No. 4/96
THE CONSTITUTIONAL COURT OF
THE REPUBLIC OF LITHUANIA
D E C I S I O N
On the request of Klaipėda District Court to
investigate if Item 2 of the 10 June 1993
Government of the Republic of Lithuania Resolution
No. 410 "On the charges imposed by Klaipėda State
Seaport" which was supplemented by the 14
September 1993 Resolution No. 700 is in compliance
with the Constitution of the Republic of
Lithuania, Part 4 of Article 3 of the Law of the
Republic of Lithuania on Taxes on Profits of Legal
Persons and item 2 of Article 21 of the Law on the
Government of the Republic of Lithuania
28 November 1996, Vilnius
The Constitutional Court of the Republic of Lithuania,
composed of the justices of the Constitutional Court Egidijus
Jarašiūnas, Kęstutis Lapinskas, Zigmas Levickis, Augustinas
Normantas, Vladas Pavilonis, Jonas Prapiestis, Pranas Vytautas
Rasimavičius, Teodora Staugaitienė, and Juozas Žilys,
the secretary of the hearing - Daiva Pitrėnaitė,
in its procedural sitting discussed the request of
Klaipėda District Court to investigate if the provision "the
charges as approved by this Resolution are non-realisable
allowances against tax which shall be used to pay for the
maintenance expenses of the port and develop its
infra-structure" of Item 2 of the 10 June 1993 Government of
the Republic of Lithuania Resolution No. 410 "On the charges
imposed by Klaipėda State Seaport" which was supplemented by
the 14 September 1993 Resolution No. 700 "On supplementing the
10 June 1993 Government of the Republic of Lithuania Resolution
No. 410" is in compliance with item 15 of Article 67, item 2 of
Article 94, and Parts 2 and 3 of Article 127 of the
Constitution of the Republic of Lithuania, as well as Part 4 of
Article 3 of the Law of the Republic of Lithuania on Taxes on
Profits of Legal Persons and item 2 of Article 21 of the Law on
the Government of the Republic of Lithuania.
The Constitutional Court
has established:
The petitioner - Klaipėda District Court - investigated a
civil case subsequent to the action of the plaintiff - the
Klaipėda Division of the Republic of Lithuania State Control -
against the respondents - the Board of Directors of Klaipėda
State Seaport and Klaipėda sea cargo company "KLASCO" regarding
exaction of not paid taxes on profits of legal persons into the
state budget from the Board of Directors of Klaipėda State
Seaport (8,089,975.2 Lt) and Klaipėda sea cargo company
"KLASCO" (3,542,317.2 Lt). The Court by its interlocutory
ruling suspended the investigation of the said case and
appealed to the Constitutional Court with the petition to
investigate if the provision "the charges as approved by this
Resolution are non-realisable allowances against tax which
shall be used to pay for the maintenance expenses of the port
and develop its infra-structure" of Item 2 of the 10 June 1993
Government of the Republic of Lithuania Resolution No. 410 "On
the charges imposed by Klaipėda State Seaport" which was
supplemented by the 14 September 1993 Resolution No. 700 "On
supplementing the 10 June 1993 Government of the Republic of
Lithuania Resolution No. 410" is in compliance with item 15 of
Article 67, item 2 of Article 94, and Parts 2 and 3 of Article
127 of the Constitution of the Republic of Lithuania, as well
as Part 4 of Article 3 of the Law of the Republic of Lithuania
on Taxes on Profits of Legal Persons and item 2 of Article 21
of the Law on the Government of the Republic of Lithuania.
The Constitutional Court
holds that:
The Seimas of the Republic of Lithuania passed the Law on
the Republic of Lithuania State Seaport (Official Gazette
"Valstybės žinios", No. 53-1245, 1996) in Part 2 of Article 32
whereof it was established that "the charges of the port [...]
shall be the income not subject to realisation and taxation".
The Government by Items 3 and 4 of its 31 October 1996
Resolution No. 1270 "On recognition of certain Resolutions of
the Government of the Republic of Lithuania on particular
issues regarding the activities of Klaipėda State Seaport as
being voided" (Official Gazette "Valstybės žinios" No.
107-2456) recognised Item 2 of the 10 June 1993 Government of
the Republic of Lithuania Resolution No. 410 "On the charges
imposed by Klaipėda State Seaport" and the 14 September 1993
Resolution No. 700 "On supplementing the 10 June 1993
Government of the Republic of Lithuania Resolution No. 410" as
being voided. According to Part 4 of Article 69 of the Law on
the Constitutional Court, the annulment of a disputable legal
act shall be grounds to dismiss the initiated legal
proceedings.
Conforming to item 3, Part 2 of Article 28, and Part 4 of
Article 69 of the Law of the Republic of Lithuania on the
Constitutional Court, the Constitutional Court has adopted the
following
decision:
To dismiss the initiated legal proceedings in the case.
Justices of the Constitutional Court:
Egidijus Jarašiūnas
Kęstutis Lapinskas
Zigmas Levickis
Augustinas Normantas
Vladas Pavilonis
Jonas Prapiestis
Pranas Vytautas Rasimavičius
Teodora Staugaitienė
Juozas Žilys