18/2008 Sb.
FIND
The Constitutional Court
On behalf of the Republic of
The Constitutional Court ruled June 20. November 2007 in the plenary, consisting of the President of the
Pavel Rychetský and judges of Stanislav Duchoně, ass-bag, of Franz Vlasta
Formánkové, Vojena Güttlera, Paul Holländera, Ivana Janů, Vladimir
The Crust, Dagmar Lastovecké, Jiří Mucha, Jan Musil, Jiří Nykodýma,
Miloslava Excellent, Wagnerové and Michaela Židlické Of the things
the proposal of the Group of Senators of the Senate of the Czech Republic on the abolition
part of the provisions of section 4, paragraph 4. 2 Law No. 243/2000 Coll., on the budgetary
destination of the proceeds of certain taxes to the territorial entities and certain
public funds (the budget law specify the taxes), as amended
regulations and the repeal of annex 2 to this Act,
as follows:
Proposal to repeal part of the provisions of section 4, paragraph 4. 2 Law No. 243/2000 Coll., on the
financial destination of the proceeds of certain taxes to the territorial entities and
some of the public funds (the budget law specify the taxes), as amended by
Amendment No 483/2001 Coll., and the abolition of annex 2 to this Act, in
the text of Amendment No 483/2001 Coll., is rejected.
Justification
(I).
The definition of things and a recap of the proposal
1. The Constitutional Court was 29 April. June 28, 2006 the Group received a proposal from the
Senators of the Senate of the Czech Republic (hereinafter "the applicant" or
"the plaintiffs") on the repeal of the provisions of section 4, paragraph 4. 2 of law No.
243/2000 Coll., on income taxes, financial destination of some territorial
municipalities and some of the public funds (the law on financial
determine the taxes), as amended by Act No. 492/2000 Coll., Act No. 483/2001 Coll.
Act No 387/2004 Coll. and Act No. 1/2005 Coll. (hereinafter the "law on
financial destination taxes "), the words" and in the amount corresponding to the proportion of
times the population of the municipality according to the balance of the number of inhabitants of the Czech
the Republic of 1. January of the current year and size category coefficient
the village to the sum of the powers of all municipalities in the Czech Republic. The coefficients
size categories of municipalities are listed in annex 2 to this
the law ".
The appellant requested and the repeal of annex 2 to this Act.
2. in the introductory part of the appellant recounted the content and meaning of the law on
financial destination taxes, in particular in relation to the provisions, whose cancellation
It is designed. He stated that this law was part of a set of laws
taken in the context of the reform of the public administration. The law allocates
a significant part of the public finances, specifically sets out the share of public
budgets and some State funds, the yields of the value added tax,
excise duties, income tax, real estate tax and road tax.
The aim of the Act is, according to its explanatory memorandum to ensure fiscal
the adequacy of budgets of different levels of territorial self-governing units
and to ensure, together with other revenues, cover the minimum needs of the communities and
counties. The appellant stressed that accepts the legitimacy of the law as the
such challenges only the constitutionality of the infected parts.
3. Discrepancy of the contested provisions with constitutional order sees the projector in
their collision with the article. 1 and 4, of the Charter of fundamental rights and freedoms and article. 8
The Constitution of the Czech Republic (hereinafter "the Constitution". The impugned provisions are in
contrary to the constitutionally guaranteed principle of equality in rights. If you have a
According to the constitutional order be equal in the rights of individuals, the
undoubtedly this principle in their community, therefore on the territorial
the community of citizens, which are municipalities. The law, however, the "natural
the principle "according to which the larger municipalities have greater revenue with regard to
the greater the number of its inhabitants, distorts the "some kind of artificial
the coefficients that larger municipalities and smaller revenue multiplied by the reduced ". It is
also the essence of the claim, the constitutionality of the law. Equality in rights is
While a relative, "However, if the different bodies is not in a comparable
the situation is treated equally, there is a need to for it existed
objective and reasonable grounds. " To be doing so respect the principle
adequacy. The purpose of the Act is the liquidation of small akcelerování
municipalities, which is also expressed in the explanatory memorandum. It is not only about the attack on the
constitutionally guaranteed equality in rights, but also to the constitutionally guaranteed
Self-Government of territorial self-governing units and, in particular, on the very existence of the
smaller territorial self-governing units. This is violated and the article. 8 article. 100
paragraph. 1 and article. paragraph 101. 3 of the Constitution of the CZECH REPUBLIC.
4. The legislation does not guarantee sufficient income to small municipalities to carry out
their functions and to ensure that their citizens living
conditions comparable with larger cities. This supports the unwanted migration
the population in large cities and rural vyklidňování. Another ineffective
phenomenon associated with planning law, is "artificial merging
municipalities ", whose sole purpose is to" procedure "to a higher coefficient, event.
Phantom (only registration) increase in the number of inhabitants. With this sharply
contrasts carve the funds in favor of regions, which is
only the number of inhabitants in the region. The purpose of the cancellation
the contested provision is provoking public debate and subsequent
the determination of the "minimum income of the municipality, i.e.. the legal guarantee of such
revenue, which would ensure the functioning of territorial self-government and the corresponding
the living conditions and the residents of major cities. "
5. In conclusion, the appellant requested a postponement of the enforceability of derogačního
the award.
II.
Recap the essential parts of the representation of the parties
6. The challenge of the Constitutional Court, pursuant to section 69 of the Act No. 182/1993 Coll., on the
The Constitutional Court, as amended (hereinafter the ' law on the Constitutional Court "),
representation of the Senate of the Parliament of the Czech Republic and the Chamber of Deputies
The Parliament of the Czech Republic, as parties to the proceedings.
7. the President of the Chamber of Deputies, Ing. Miloslav Vlček refused, for the
Chamber of deputies of the Czech Parliament, the complainant alleged
the unconstitutionality of the contested part of the law. Current adjustment is the result of
the comprehensive development of the legislation, which the proposal distorts. Additionally, in the
During discussions in the House were the coefficients for the smallest
the municipality increased. It is common ground that the responsible assessment of the entire system
financial destination of the proceeds of the taxes it is possible to evaluate the longer
the time period. This, however, the proposal made by the Constitutional Court at all
is sensitive. The legislature adopted the law in the belief that it is in the
accordance with the constitutional order of the CZECH REPUBLIC.
8. the Senate of the Parliament of the CZECH REPUBLIC to the President of the Senate proposal.
Přemysl Sobotka. Drew attention to the political debate, which in
The Senate during the debate about the law on budgetary determine taxes. Some
the senators have criticized as too he editing, others
stressed the benefits of the Act of the municipality from the regions without a strong
business entities. Some Senators have argued for similar
positions, which is based on the proposal, others warned of the need for political
the compromise. The argument, however, in the discussion of protiústavností of the law at all
response. In the opinion of the Senate, "it is a very complex issue, which
solution is the most consensual (political) issues that have
for the development of the company's significant consequences (social, demographic, etc.),
However, when deciding whether or not it is necessary to take into account the effectiveness of the
incurred by the tax funds, which is destined to be a necessary
the optimal degree of centralisation and concentration, or the allocation of resources, which
they are not unlimited. " The appellant's argument about the proportion of counties on the yield
some of the taxes is not accurate, because this is not just
According to the number of inhabitants of the region to the total population of the State, but also on the
the basis of other criteria (area of the region, the number of municipalities, the density of the road
the network, etc.).
9. The Constitutional Court also requested, under section 48, paragraph. 2 of the law on the constitutional
the Court, on the representation of the Union of towns and municipalities of the Czech Republic. He stated that the
the system of allocation of funds to municipalities on the basis of two
criteria, IE. population and size category of the village is not known
only in the Czech Republic, but also in other countries, for example. in Austria and
in the Slovak Republic. Or other foreign nepřerozdělují edit set
shares in taxes all municipalities as well, but used to do various other
the criteria (in addition to those known in the Czech law, e.g. the number of persons
of a certain age or altitude). The original draft of the law on financial
the determination of taxes should substantially reduce income, in particular, the smallest municipalities to 100
of the population. To do this, but, by adjusting the coefficient in the framework of the amendments,
avoid. In comparison with the previous edit was made, on the basis of
the existing law, to increase the income for approximately 78% of the municipalities, in contrast, for the remaining
22% drop in revenue occurred. It cannot be said that the new system
redistribution of tax revenue has reduced the income of some groups of municipalities
significantly more than the other group. In each size category of municipalities can be
find the village, in which there was a decline, the case for income growth. Dips
in revenue occurred in villages in regions with higher regional
economic activity.
10. The Constitutional Court asked for the representation of the Ministry of Finance also. According to the
his comments, in the assessment of violations of the principle of equality must be on
that is primarily not about redistribution in relation to individual
citizens, but in relation to the territorial entities-specifically in the
relation to the municipalities, whose activities should be mj. and in this way assured.
The range of activities to ensure that communities are largely different in just
Depending on their size. Larger municipalities are becoming the natural
the respective centers of life and then, under certain requirements on
the infrastructure of these communities and to ensure their operation. This
infrastructure users whether or not residents of smaller communities. From that
It follows that when the distribution of the proceeds of taxes is necessary, in addition to the number of
residents set up yet another distinguishing criterion-the coefficient referred to in
the size of the village.
III.
The diction of the provisions of section 4, paragraph 4. 2 Law No. 243/2000 Sb.
11. the applicant challenges the constitutionality of section 4, paragraph 4. 2 of law No. 243/2000
SB. provisions of section 4 (4) Wide. 2 of the Act, as amended by Amendment No 483/2001
Coll. (part is highlighted by underlined text):
"(2) each municipality a percentage of the gross national
the proceeds of the tax referred to in paragraph 1 (b). (b) to (f))) involved laid down
as a percentage. The percentage shall be published by the Ministry of finance in agreement with the Czech
Statistical Office of the Decree, released annually with effect from 1.
September of the current year,
and in the amount corresponding to the proportion of times the population of the municipality according to the
the balance of the population of the Czech Republic to a 1. January of the current year and
the coefficient of the size category of the village to the sum of all the multiples of
municipalities in the Czech Republic. Coefficients of size categories of municipalities are
listed in annex 2 to this Act. "
12. the applicant also suggested the abolition of Annex No. 2 of the law on financial
the determination of taxes, which shall determine the coefficients of the size category of municipalities.
IV.
The abandonment of an oral hearing
13. In accordance with the provisions of section 44, paragraph. 2 of the law on the Constitutional Court may by the constitutional
the Court, with the consent of the participants to refrain from an oral hearing, if not from the
This meeting to expect further clarification of the matter. Due to the fact
He cited the provisions can be applied to the assessment of this case, the constitutional
the Court has requested from the parties to the proceedings, whether the representation agrees with abandonment
from an oral hearing. In order to facilitate communication with the participants in this proceeding
include the challenge of 28 June. in August 2007, the Constitutional Court asked the
the aforementioned agreement, a clause that, if in ten days from the receipt of the call
the absence of appropriate communication, will have the Constitutional Court considered that with the abandonment
from the oral proceedings agrees. Attorney, JUDr. Jaroslav Landlord who
in the meantime, he took over the legal representation of the Group of senators, as plaintiffs,
the filing of 13 June. September 2007, expressed agreement with the abandonment of the oral
the negotiations on this matter. The same approval has been granted and the President of the Senate of the Parliament
The Czech Republic Přemysl Sobotka by letter of 7 April 2004. September 2007. The said
the invitation was delivered by the Constitutional Court, 29 October. 8.2007, even the President of the
The Chamber of deputies of the Czech Parliament Miloslava's Vlček. From this side
no representation occurred, so the full constitutional court assumes
that the Chamber of deputies of the Parliament of the Czech Republic with the abandonment of
an oral hearing, agrees.
In the.
The conditions of the appellant's evidence is active
14. The proposal was filed by a group of twenty-eight senators of the Senate
The Czech Republic, in accordance with the conditions contained in the provisions of section
64 paragraph. 1 (a). (b) the law on the Constitutional Court). On the side of the plaintiff may be
Therefore, the stated fulfillment locus standi.
VI.
The constitutional conformity of the legislative process
15. The Constitutional Court, in accordance with the provisions of section 68, paragraph. 2 of the law on
The Constitutional Court, in the procedure for checking standards required to assess whether the
the law on the financial destination taxes was accepted and published in the limits of the Constitution
established competence and constitutionally prescribed way.
16. According to information from the Chamber of deputies of the Parliament of the Czech Republic, public
accessible on the sides of the Chamber of Deputies
(http://www.psp.cz), was a draft law on financial destination taxes
submitted to the Chamber of deputies by the Government of the Czech Republic on 18. November
1999. The law was approved by 26 March 2004. May 2000 resolution Of
House No. 1049. For the proposal of the 183 MPs present voted in favor 122.
The Bill was approved by the Senate on June 29. June 2000 of 38 votes
present 65 senators and signed by the President of the Republic on 25.
July 2000. The law was published in the collection of laws under no. 243/2000
SB.
17. In comparison with the original text of the Act was challenged
without prejudice to the provisions of the amendment made by Act No. 483/2001 Coll. As
the data of the Chamber of deputies of the Czech Republic, public
accessible on the sides of the Chamber of Deputies
(http://www.psp.cz), was an amendment to the Act on financial destination taxes
submitted to the Chamber of deputies by the Government of the Czech Republic on 14. June
2001. the proposal was approved on 1 May 2004. November 2001, by the resolution of the
House No. 1833, after its acceptance for 121 members of Parliament voted in favor of the
present 162. The Bill was delivered to the Senate on 5 December. November 2001,
While the Senate Bill did. The President of the Republic signed the
referred to the law of 20 December 2002. December 2001. The law also novelizující challenged
provisions was published in the collection of laws as no 483/2001 Coll. of the above
for those reasons, the Constitutional Court concluded that tagged law
including the contested part of the provisions of section 4, was adopted and issued
in the prescribed manner.
VII.
Content compliance of the contested provisions with constitutional order
18. The Constitutional Court first dealt with the Basic Theses of the proposal, according to which the
in the contested provisions of the discriminatory act. To do so, in accordance with the
its case law, States that the constitutional principle of equality understands especially in
a relative sense of the word. The distinction between the different bodies of law
It is possible to constitutionally permissible and fully, but must not be the result of arbitrariness
(see find SP. zn. PL. ÚS 22/92, a collection of resolutions and of the findings of the constitutional
the Court of the CSFR, finding no 11, page 37, which became part of the settled
the case-law of the Constitutional Court of the Czech Republic).
19. Equality is, by definition, categories of relative in another sense.
Considered in the category of equality can be only in the relationship between at least two
operators in the same or comparable position (cf. also cited
find SP. zn. PL. ÚS 22/92). While usually not hard to determine whether the
the legislation treats two situations differently, or the same, completely
a key step for the application of the general principle of equality is to establish whether the
There are two situations in which the right to be treated differently, comparable,
Therefore, whether they are relevantly similar. This requires analysis, based
on the criterion of relevance. In simple cases, when is the comparability of
(or nesrovnatelnost) without other apparent, the Constitutional Court of the closer
It does not address these issues. In complex cases, the application of the law
the definition or define a group of people that can be in terms of conservation
the principle of equality to be compared, belongs to the most difficult tasks in the application
This principle (cf. the similarly find SP. zn. PL. ÚS 42/03,
A collection of findings and resolutions of the Constitutional Court, volume 40, finding no 72,
paragraph 57, promulgated under no. 280/2006 Coll.).
20. The assessment of the comparability and relevance of the criteria, therefore, find in itself the
necessarily involves a value judgement, which assumes an understanding of the meaning of
and the purpose of the legislation (to these issues. Bobek, M.-
Boučková, p.-Kühn, z. (eds.), the equality and discrimination. C.h. Beck,
Prague 2007, in particular the chapter I and II). The basic guideline is enumeration
objectified, on the basis of attributes is not allowed
any distinction or differential treatment (cf. Article 3, paragraph 1,
Instruments and similar anti-discrimination provisions in many international
human-legal instruments). The general principle of non-discrimination,
that relied on this proposal, apart from the specific prohibition of the
a specific kind of discrimination that, in the later case is
the law prohibited differentiation criterion explicitly marked. The Constitutional Court
Therefore, he had to first consider whether the applicant compared the situation,
with which the law treats different way indeed comparable in terms of
the principle of non-discrimination, and are therefore relevant for the argument
the prohibition of discrimination.
21. the applicant disputes the legal regulations which establishes the share of municipalities
on the national gross income of some taxes as a proportion of the number of times the
the population of the village and the village size category coefficient to the sum of the following
powers of all municipalities in the Czech Republic (these rates are listed in the
Annex No 2). The reason for this is explained in the explanatory memorandum
the above the law. According to the report "[not to admit to the
individual municipalities have been allocated tax revenues across the Board, only the ratio of the number of
the population of the municipality on the number of inhabitants of the CZECH REPUBLIC. There would be a significant downturn in the
resources, in particular, of the Magistrates ' and big cities-impact would amount to approx. 15
billion Czk. It turned out that, at present, is only applicable
a pointer to which is possible to bind the level of income of the municipality, its size.
Established 14 size categories. When setting the size
categories of municipalities was mj. of the standard deviations from the average
income tax personal income from dependent activity and income tax
natural persons from self-employment on residents. Have been
generated the coefficients of size categories. ... This approach
It is a very strong incentive for desirable merging the smallest
municipalities. Income taxes, logically connected with the territory of the municipality are mostly consistently
municipalities are left as their exclusive tax revenue. This system is
to increase tax revenues, approximately three quarters of the municipalities in the Czech Republic and reduced to one
quarter. "
22. the provision of the law Designated by the petitioner, occurs to
discrimination of some municipalities. It sees the violation of the prohibition of discrimination in the
the meaning of the article. 1, or article. 3 of the Charter of fundamental rights and freedoms. With
taking into account the meaning of the constitutional principle of the general prohibition of discrimination and
the purpose of the legal budget destination of the proceeds of certain taxes
local government bodies, is not, according to the Constitutional Court, at all
comparable situation and status for example. municipalities to 100 residents and municipalities between the
10 001 and 20 000 inhabitants. Therefore, if the legislature created a total of 14
categories of municipalities with the coefficients of the size category of the village from the 0.4213 (for the
the village population to 100) in 2.7611 (for the city of Prague), cannot talk
about the different regulation of comparable situations, but their treatment
with the monitor situations. It is, therefore, from the constitutional point of view fully
justified, and cannot establish a constitutional problem nestejného treatment
the same, if the legislature with different categories of municipalities are treated differently
and diferencuje them into 14 groups based on the number of inhabitants. In this
aspect because the Constitutional Court had to identify with notorietou, on
you pointed out and the Ministry of finance, that is. that the range of activities that
the municipality shall ensure to a large extent vary also depending on their
the size of the. Larger municipalities are becoming natural the respective centers of life and
It then imply certain requirements on their infrastructure and
ensure their operation. This infrastructure, while also using
residents of smaller communities.
23. You cannot even identify with, by the distribution of municipalities in 14 categories
It was arbitrary. Should be noted that every distinction necessarily leads to
a certain schematizaci and to the regulatory overhang adjustment towards the negative and
positive. Each of the General standard, which regulated the relations and diferencuje
analyses the different regulation, may be in some of the individual
cases too wide and in other cases a little wide. Other
words, it is not completely ruled out that some municipalities between 1 501 to 5 000
the population would have been, with regard to there already existing infrastructure or
other relevant circumstances, is worthy of the same coefficient as the village between 5
001 to 10 000 inhabitants. The benefits of General editing, consisting of easy
enforcement and options to automate the decision making process in the area of
application of the law to do/see Boguszak, j.: theory of law-making
(values, standards, legal principles), in: Faculty of law UK 1348-1998.
Jubilee collection, Prague: Karolinum, 1998, p. 164 et seq., however.
principle clearly outweigh the possible negative range of the General
the criteria of the standards in the individual case. These conclusions apply more of it in the
areas of increased automating application process, as is currently
tax area (see Boguszak, cit.).
24. Since the Constitutional Court nedovodil that the position of the municipalities with varying large
the number of the population was comparable, it was not necessary to even further
to examine whether there are grounds which, within the meaning of the case-law,
to justify different treatment of the bodies in a comparable situation
(including the question of the public interest, an objective and reasonable justification
and proportionality). In the present case, namely, the Constitutional Court
reiterates, on a comparable situation is not at all.
He proceeded to, in this case, the Constitutional Court, otherwise, it would
the powers given to him by the constitutional order of the Czech Republic and the
the autonomous sphere of political decision-making, as to whether it will be
treated with heterogeneous differently or just decide in principle belongs
exclusively normotvůrci.
25. If the Constitutional Court Ruled nesrovnatelnost situations, with which it is
treated differently, does not have the power to review further then the statutory
the adjustment in terms of violations of the principle of equality. Such regulation
different situations, it is fundamentally a question of political considerations of the legislature:
"
In a situation where there is adequate reason, which allows distinguishing between the two
the type of situations, the resolution may or may not be normotvůrcem done.
The decision, whether that happens depends only on the normotvůrci itself: to
This process of political discretion, the Court may not intervene. Constitutionally
Conformal in the situation of an adequate reason, allowing light to the resolution
How to edit this resolution making, so adjustment, which this resolution
does, because in neither case you cannot talk about the arbitrariness
the legislator
"(as follows, with reference to the doctrine of r. Alexyho Mite, m.-Boučková, P.-
Kühn, z. (eds.), the equality and discrimination, C.H. Beck, 2007, Prague.
56, emphasis in the original). Only as obiter dictum to the constitutional
the Court stated that even the effects of the new legislation, in comparison with the
previous legislation are not discriminatory or in that comparison,
which (mistakenly, as follows from the above), the applicant shall submit. How
said the Union of towns and municipalities of the CZECH REPUBLIC, in each size category of municipalities can be found
the village, in which, as a result of the new legislation have decreased,
or earnings growth; the declines in revenue for municipalities, while there
located in regions with higher regional economic activity.
26. According to the contested provisions of the Act are also in breach of article.
8 article. 100 (1) and article. paragraph 101. 3 of the Constitution of the CZECH REPUBLIC, as adopted by the legal
the adjustment does not guarantee sufficient income to small municipalities to carry out their functions
and, in order to ensure that the living conditions of its citizens, comparable
with larger cities. This supports migration to the large side of the population
cities and depopulation of the countryside.
27. In addition to this finding did not bring any other proposal
constitutionally-legal argument. Space to derogačnímu the intervention of the constitutional
the Court would, in his opinion, it is only if it was found
and demonstrated that the legislation virtually prevents the constitutionally
guaranteed the right to self-government of territorial self-governing units according to article
8 of the Constitution of the CZECH REPUBLIC. The proposal for such a line of argument and not brought in proceedings before the
The Constitutional Court was established, that the existing legislation
prevent certain categories of municipalities, especially those small, their
an autonomous existence, i.e.. that would be their income fell below the level,
hinder the exercise of self-government within the meaning of article. 8 of the Constitution.
28. the proposal also argues the pressure state to merge small municipalities, thereby
State power consciously accelerates basically liquidating small municipalities. Occurs
also to increase the number of the inhabitants of the fictional with the municipalities, which are on
the border of each category. It is noted that any legal
the adjustment may in practice give rise to some contradictory and problematic
the consequences. To assess the effectiveness and the appropriateness of the legal question is, however,
only the powers of the legislature, in which the activities of the Constitutional Court, in addition to
cases detected neústavnosti, cannot intervene.
29. The proposal provides that the real purpose of the annulment of the contested provisions has
be provoking public debate, and the subsequent determination "of
the minimum of the municipality, i.e.. the legal guarantee of such income, which would
ensure the functioning of territorial self-government and appropriate living conditions and
residents of larger cities. " At this point, the Constitutional Court emphasises that it is
the judicial authority, the protection of constitutionality (article 83 of the Constitution.). Therefore it is not the purpose of
his decision to initiate activities or run any political
the discussion. Most of the participants in the proceedings, as well as other institutions, which
the proposal, highlighted the complex political nature of the whole
things, which requires a degree of experimentation, but also experience with
real time impact to the operation of the Act, each of the municipalities. The constitutional
the Court points out that, with regard to the nature of the functioning of the judiciary,
any information in these areas does not have and have not
cannot. Therefore, it is not for him to expediency, justice or
the reasonableness of any legislation any express (similar considerations led
The u.s. Supreme Court to the formulation of the principle of restraint in court matters
primarily political-see
political question doctrine
).
30. According to the article. 5 of the Constitution of the Czech Republic's political system is based on the
free and voluntary formation of and free competition of political parties,
respecting basic democratic principles. Political decision
based on the will of the majority, expressed a free vote. Decision making
most shall ensure the protection of minorities (article 6 of the Constitution of the CZECH REPUBLIC). The Constitutional Court therefore
concluded that if the individual plaintiffs, as leaders to be able to
legislative, considers that the contested legislation by them is inappropriate or
evoking the negative consequences can seek a change in the framework of the
political competition, not in the framework of judicial control of the constitutionality of
their very nature, must be confined to questions of constitutionally legal in nature.
If the Constitutional Court upheld the proposal and decided the whole thing instead of
the legislature would not only violated the cited provisions of the Constitution of the CZECH REPUBLIC, but
in particular, he made an unnecessary competition of political parties, whose task is to
MJ. right to submit, in terms of their voters, the most appropriate ways to
the allocation of the State budget.
31. With regard to the above conclusions of law, the Constitutional Court ruled,
as stated in the statement.
The President of the Constitutional Court:
JUDr. Rychetský in r.