Information regarding the regulatory resolution of the Constitutional Court
(№ 3 dated 22 February 2023)
The Constitutional Court considered a citizen's appeal to verify the constitutionality of subparagraph 1) of paragraph 1 and paragraph 2 of Article 610 of the Code ‘On Taxes and Other Obligatory Payments to the Budget’ (Tax Code) (hereinafter – the Tax Code).
According to the said article, State duty is charged when filing lawsuits and cassation appeals with the court at the established rate.
In the opinion of the subject of the appeal, the establishment of percentage rates of state duty for filing property claims and petitions for review of judicial acts in cassation with the court, together with the absence of rules defining a reasonable upper limit of state duty or providing for exemption from its payment, postponement or instalment of its payment, actually limit access to justice.
The Constitutional Court considers that compulsory payments established in the sphere of the courts' activity should not serve as a means of discrimination against citizens on the basis of their property status, infringe the above-mentioned constitutional rights, impede their realisation and restrict access to justice. The amount of state duty must be certain and reasonable, not burdened in such a way that its payment violates the principle of accessibility of justice. In setting the amount of state duty, a balance must be struck between granting the right to seek judicial protection and ensuring the efficiency of the courts, preventing knowingly unfounded claims and various abuses of the right.
The Constitutional Court recognised as unconstitutional the provisions of paragraph 2 of Article 610 of the Tax Code in the part of the words ‘when filing an administrative claim, statement of claim (application) on such disputes’, which lead to infringement and restriction of the constitutional right of everyone to judicial protection of their rights and freedoms and recommended the Government to submit to the Mazhilis of the Parliament, not later than three months, a draft of the relevant law aimed at improving the legal regulation of the issues of payment of state duty in courts.