Judgments
- No possibility for a case to be considered by the Constitutional Tribunal en banc (with the participation of 11 judges of the said Tribunal)
- Exemption from the personal income tax (the so-called “primary residence tax relief”) dependent on the submission of the statement of eligibility
- No right to a care allowance for the grandchild of a disabled person if the said person’s children (not being disabled themselves) are not his/her caregivers
- Income generation costs – the taxpayer’s acquisition of an asset constituting a capital contribution in kind
- Fines for failure to submit required reports by small-scale renewable electricity producers
- A considerable degree of disability as a negative prerequisite, ruling out the granting of a care benefit
Decisions
- Personal income tax liability resulting from an insufficiently specific legal definition of ‘economic activity’
- Personal income tax liability resulting from an insufficiently specific legal definition of ‘economic activity’
- The regulation of the way of addressing and serving correspondence in the case of persons deprived of liberty