The Court considered the case upon the constitutional complaint of A.I.Malofieiev
16.09.2020
On September 16, 2020 the Second Senate of the Constitutional Court of Ukraine, at the public part of the plenary session in the form of written proceedings, considered the case upon the constitutional complaint of Artem Ivanovych Malofieiev
Having heard the information of the judge-rapporteur Volodymyr Moisyk as to the content of the constitutional complaint and the grounds to initiate the constitutional proceedings in the case, the Court proceeded to the in-camera part for adoption of the decision.
The subject of the right to constitutional complaint applied to the Constitutional Court to declare the provision of clause 2 of Article 7.1 of the Law of Ukraine “On collection and accounting of a single contribution to the general mandatory state social insurance” of 8 July 2010 No. 2464–VI as amended (hereinafter – the Law No. 2464) as such that run contrary to the provisions of Articles 8.1, 8.2, 22.3, 24.1, 41.1, 41.4, 42.1, and 64.1 of the Constitution of Ukraine.
Article 7 of the said Law stipulates the basis for calculating the single contribution for general mandatory state social insurance from income, received from entrepreneurial activity. “In case such payer has not obtained income in the reporting quarter or specific month of the reporting quarter, such payer shall be obliged to determine the basis for calculation but not more the maximum amount of the basis of calculation of a single contribution, established by this Law. The sum of the single contribution may not be less than the amount of the minimum insurance contribution”, reads the disputed article of the Law.
Furthermore, the judge-rapporteur informed, that the Court had forwarded inquiries for providing opinion on the issues raised in the constitutional complaint to the President of Ukraine, Chair of the Verkhovna Rada, Cabinet of Ministers, Minister of Justice, State Tax Service, experts of the Yaroslav Mudryi National Law University, Taras Shevchenko National University of Kyiv, Legal Directorate of the Court’s Secretariat, as well as informed about the replies obtained to these inquiries.
The plenary session was chaired by the Deputy Chairman of the Constitutional Court of Ukraine Serhiy Holovaty.
The public part of the plenary session is available at the official Court’s website: http://ccu.gov.ua/kategoriya/2020.
