30 December, 1996
Composition of Board:
Composition of the Court: Jacob Putkaradze (chairman), Otar Benidze, Nicholas Shashkin, Nikoloz Cherkezishvili.
Name of the Case:
Alexander Danelia and George Tsomaia vs. the Parliament of Georgia
Alexander Danelia and George Tsomaia
The Parliament of Georgia
Subject of Dispute:
the constitutionality of Chapter 1,Article 11, item 4, paragraph 1 and last paragraph of Article 12,item 1 “b” of the law of the Republic of Georgia of December 21, 1993 “on the basics of taxation system” with regard to Article 21, item 3, first sentence of Article 30,item 2 and item 2 and 3, and Article 42, items 1,2 and 3 of the Constitution of Georgia.