Plenum of the Constitutional Court adopted decision based on the request of the Nasimi District Court

Xəbərlər

2024 Apr

24.04.2024

Plenum of the Constitutional Court of the Republic of Azerbaijan, chaired by Farhad Abdullayev, held a regular session.

At the court session was examined the constitutional case based on the inquiry of the Nasimi District Court of Baku city on interpretation of Article 175, Part 4 of the Labor Code in relation to Article 102.1.4 of the Tax Code in terms of Articles 35 and 73 of the Constitution of the Republic of Azerbaijan.

Having heard the report of Judge K.Shafiyev, studied and discussed the report of interested parties – Nasimi District Court of Baku city and Staff of the Milli Majlis (Parliament), the conclusions of specialists – Supreme Court, State Tax Service under the Ministry of Economy, Bar Association, opinion of expert – Head of Department of Labor and Environmental Law of Baku State University, Doctor of Law, Professor A.Gasimov, the Plenum of Constitutional Court of the Republic of Azerbaijan adopted decision.

The decision states that pursuant to the requirements of Articles 35 and 73 of the Constitution of the Republic of Azerbaijan, when the employment contract is terminated at the initiative of the employee the funds voluntarily paid by the employer to the employee (allowance, compensation, etc.), in terms of its legal nature and purpose, does not apply to the severance pay defined in Part 4 of Article 175 of the Labor Code and the tax-exempt income provided for in Article 102.1.4 of the Tax Code.

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.