30 May, 1997
Composition of Board:
Jacob Putkaradze (chairman), Otar Benidze, Nicholas Shashkin, Nikoloz Cherkezishvili.
Name of the Case:
Irakli Kordzakhia vs. the Parliament of Georgia
The Parliament of Georgia
Subject of Dispute:
Constitutionality of the last rule of item 1 “a” of Article 12 of the law of the Republic of Georgia of December 21, 1993 “on the basics of taxation system” in accordance with Article 20, item 1, Article 39and Article 41, item 2 of the Constitution of Georgia.