The abstract of the judgment (The judgment is available only in Georgian). Abstracts published by the Constitutional Court of Georgia summarise the facts of the case and key legal considerations of the judgment.

Abstract

On 28 December, 2017, the Second Chamber of the Constitutional Court of Georgia upheld the constitutional complaint (registration №734) of N(N)LE “Frema” v. the Parliament of Georgia. The complainant challenged the rule, which allowed a court to issue decision on validation of seizure imposed by the tax authority without an oral hearing of the case.

The Constitutional Court explained, that adoption of a decision on the above-mentioned issue requires from the judge to examine and assess the factual circumstances related to imposition of seizure, due to which there is a heightened interest on the part of a person for the oral hearing to be held. The Constitutional Court considered the disputed provision to be a disproportional means of restriction of the right to fair trial and declared it unconstitutional.

The complainant also requested declaration of unconstitutionality of the rule, which vested the power in the tax authority, to impose the tax pledge/mortgage on the whole property of taxpayer at the beginning of the urgent, field tax audit. The Court indicated, that the disputed rule allowed to impose the tax pledge/mortgage on greater part of property, than it is necessary to secure the performance of the tax notice. Therefore the Court considered the disputed provision to be a disproportional restriction of right to property and declared it unconstitutional.