Legal issue: the constitutionality of the procedure for entering into force of normative acts concerning the calculation of cadastre value of land plots, in the light of the fact that such acts may affect the obligations of the payers of the land tax, but at the same time they enter into force otherwise than in the special procedure for tax legislation entering into force.
Ratio decidendi: relying on its prior decisions, the Court deemed the contested rules to be not contradictory to the Constitution; all the same, the Court gave them binding interpretation, according to which the said special procedure should apply not only to tax legislation itself, but also to regulations belonging to other branches of law – to the extent in which they affect the contents of taxpayers’ obligations.
