Georgian Young Lawyers' Association Brings Suit to the Court

Georgian Young Lawyers' Association Brings Suit to the Court

On December 24, 2004, the discussion procedure for the law on financial amnesty ended with the adoption of the law on "Amnesty and Non-declared Tax Obligations and Property Legalization".

The Georgian Young Lawyers' Association considers this law to be unjust and unconstitutional.

The law does not free taxpayers who have not paid taxes or declared customs duties under the regulations of legislative bodies. Financial amnesty began as a service to taxpayers who managed to avoid taxes up to January 1, 2004. As a result, this new law puts these taxpayers on an unequal footing and conflicts with Articles 14, 21, 30 and 38 of the Georgian Constitution.

The only remedy against this unequal mechanism is the Constitutional Court. The Georgian Young Lawyers' Association is going to bring suit to the Constitutional Court demanding the abolishment of the law’s conditions.