Has the Ministry of Finance of the Federation of Bosnia and Herzegovina Assumed the Role of Legislator and Violated the Federation Constitution?

SARAJEVO, (Patria) - Vice President of the Federation of Bosnia and Herzegovina Milan Dunović has submitted to the Constitutional Court of the FBiH a Request for review of the constitutionality of Articles 8 and 31 of the Rulebook on the Application of the Law on Income Tax.

At the same time, a Request for a temporary measure was submitted, which would, if the Constitutional Court accepts the Request, immediately suspend the application of the said articles.

Vice President Dunović believes there is a basis indicating that the Ministry of Finance of the FBiH, in this case, has usurped the powers of the legislative authority. Namely, through the disputed Rulebook, the Ministry prescribed the collection of income tax from dependent activities, in a way that involves an assessment of whether it is an independent or dependent activity, which is contrary to the Law on Income Tax itself.

The Law clearly defines the difference between independent and dependent activities, and further „assessment“ through the disputed Rulebook indicates a possible violation of constitutionality and encroachment of the executive branch into the competencies of the legislative branch, which could create legal uncertainty. 

The Constitutional Court will clarify whether there was a violation of the constitution on this matter, announced the Cabinet of Milan Dunović.