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13.
Influence of tax on constitutional law : the FBIH Constitutional Court`s Decision in Prime Minister of Zeničko-Dobojski Canton v. Zenica City Council (2018)
Aka, Philip Chukwuma ; Osmanović, Irfan
On 18 April 2018, the federal Constitutional Court of Bosnia and Herzegovina (BiH) adjudicated the case Prime Minister of Zeničko-Dobojski Canton v. Zenica City Council, involving a complaint over ...the assessment of corporate income taxes over and above the regular rate on gambling shops by the Zenica City Council in the Federation of Bosnia and Herzegovina, one of the two entities that, together with the Brčko self-governing district, make up Bosnia and Herzegovina. The Court based its judgment on three questions presented before it, each of which it answered in the negative. Intriguingly, one of the three questions related to the right to equality or freedom from discriminatory treatment. To protect the right to equality under the BiH Constitution for all persons, including corporations such as gambling shops considered legal persons under the law, no business enterprise on Bosnian soil may be arbitrarily made the target of special taxation by governmental institutions at any level, the Court ruled. This Casenote sheds needed light on this decision. It offers two valuable lessons regarding the importance of tax law for both lawyers and non-lawyers alike. While evaluating the case as rightly decided, the authors also believe there is plenty room for improvement of regulations concerning the gambling industry in Bosnia and Herzegovina, including how far various governments in the land can go, from a constitutional standpoint, in curbing perceived excesses of the gambling industry.
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