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.
