27.08.2020
The Plenum of the
Constitutional Court of the Republic of Azerbaijan, chaired by Farhad
Abdullayev, held its regular session via the written procedure of special
constitutional proceedings.
At the court session was
examined the constitutional case based on the request submitted by the
Court of Appeal of Baku city on interpretation of a number of articles of Civil
Code, Tax Code, Laws of the Republic of Azerbaijan “On Hypothec” and “On Execution”.
Having heard the report of
Judge R. Ismaylov, studied and discussed written reports of representatives of
interested parties - Court of Appeal of Baku city, Milli Majlis and
written assertions of specialists of Supreme Court, Central Bank and State Tax
Service under the Ministry of Economy, the Plenum of Constitutional Court of
the Republic of Azerbaijan adopted decision.
Decision states that, in cases
if the re-auction held on the basis of the court's secured claim of the
mortgagor is declared void to recommend to the Milli Majlis of the Republic of
Azerbaijan to regulate the rules of payment of simplified tax upon acquisition
of the subject of mortgage by the mortgagor as soon as possible, taking into
account the legal positions reflected in the descriptive and substantiating
part of this Decision.
The decision comes into force
from the date of its publication, is final, and may not be cancelled, changed
or officially interpreted by any institution or official.
