News in English     | 14.05.2018. 12:38 |

Disputed provision of FBiH Tax Administration Act in line with the Constitution

FENA Muamer Selimbegovic

SARAJEVO, May 14 (FENA) - The Constitutional Court of the Federation of Bosnia and Herzegovina, deciding on the request of Vice-President of FBiH Melika Mahmutbegović for the review of constitutionality, has found that Article 4, Paragraph 5 of the Law on Tax Administration of FBiH in the part that reads "with the consent of the minister" is not contradictory to the Constitution of FBiH.

The merits of the constitutional court proceedings relate to the disputed provisions stipulating that the Director of the Tax Administration of the FBiH (PUFBiH), with the consent of the minister in charge, and under the conducted procedure, appoints and resolves od duty the sector managers within the Central Office of the FBiH Tax Administration or the cantonal tax office managers, which essentially disputes the appointments in which the minister's approval is necessary, in the context of depoliticizing the public administration.

“By conditioning the procedure with the necessary approval for the appointment of Assistant Director of the PUFBiH by a politically elected official (the minister) violates the principle of legality and political independence in the course of the election and appointment…” it is said, inter alia, in the constitutional review request submitted by the Vice-President of FBiH on 12 September 2017.

The Constitutional Court of FBiH, by analyzing the request for review of constitutionality, the public representation of the parties and their submissions, found that the PUFBiH is an institution that is under the competence of the FBiH Ministry of Finance, as defined by the Law on PUFBiH, and that it upholds its professional tasks stipulated by the Law on FBiH Ministries and other bodies of FBiH administration), as well as that the status of the PUFBiH is harmonized with the Law on Organization of Administration Bodies in FBiH.

The Constitutional Court of FBiH in that context considers highly important one element of the Constitution, i.e. the fact that the disputed provision prescribes that the appointment is made by application of Article 4 of the Civil Service Act, indicating that it is not left to any individual (director or minister) to act arbitrarily, but to do it accordance with Article 4,, inter alia, to announce public competitions and procedures, together with the Civil Service Agency.

“The consent of the minister in charge as a constituent element, with the decision of the managing director on election and appointment in relation to the disputed provision, are not only prescribed by law, but also justified, proportionate in accordance with the special position and importance of this administration acting within the competent ministry and as such are not discriminatory in terms of guaranteed rights and freedoms of citizens,” it is said in the opinion of the Constitutional Court of FBiH with regards to the rendered judgment.

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(FENA) S. R.

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