State Fiscal Service of Moldova to be deprived of right to impose fixed fines worth 3,600 lei for invoice not presented in time

Chisinau, 4 July /MOLDPRES/ - The Constitutional Court (CCM) today declared unconstitutional the Article 260 of the Fiscal Code, which sees fixed fine worth 3,600 lei for the failure to pay the fiscal invoice in time.     

CCM has been notified by a person discontented with the fact that the provisions of the Article 260, paragraph 4 of the Fiscal Code, do not allow individualizing the sanction depending on the special circumstances of the case.   

Following the consideration of the case, the Court found out that the contested provision from the Fiscal Code did not allow taking into account the circumstances in which trade companies failed to comply, which infringes the principle of equality of treatment, as this allows imposing identical sanctions in case of different situations. Also, the present legislation limits the jurisdiction on the merits of the court, which represents a direct interference in the right to a fair action at law.   

The CCM magistrates established that, till the amendment of the text of the law declared unconstitutional, when imposing sanctions, a fine up to 3,600 lei can be set for each non-presented invoice, thus making a proportionality control depending on the concrete circumstances of the case.  

The Constitutional Court’s ruling is final, cannot be subjected to any appeal, enters into force on the date of adoption and is published in the Official Journal of Moldova (Monitorul Oficial).    

(Reporter A. Zara, editor L. Alcaza)