{"id":12390,"date":"2024-12-09T12:10:25","date_gmt":"2024-12-09T11:10:25","guid":{"rendered":"https:\/\/ustavbih.ba\/article-viii-finances\/b-article-viii-its-content-the-competency-it-confers-and-its-functionality\/the-transfer-of-competency-agreement-and-the-constitutional-court\/"},"modified":"2024-12-09T19:11:09","modified_gmt":"2024-12-09T18:11:09","slug":"the-transfer-of-competency-agreement-and-the-constitutional-court","status":"publish","type":"page","link":"https:\/\/ustavbih.ba\/en\/article-viii-finances\/b-article-viii-its-content-the-competency-it-confers-and-its-functionality\/the-transfer-of-competency-agreement-and-the-constitutional-court\/","title":{"rendered":"The Transfer of Competency Agreement and the Constitutional Court"},"content":{"rendered":"<p class=\"p1\">During 2004, before the adoption of the BiH-level Sales Tax<span class=\"s1\"><sup>3897 <\/sup><\/span>and Excise Tax Laws, which came into force from 1 January 2005, the Federation Parliament passed amendments to their own Sales Tax and Excise Tax Laws without the prior approval of the Board and in violation of the terms of the transfer of competency agreement.<\/p>\n<p class=\"p1\">The BiH Council of Ministers applied to the Constitutional Court to set these amendments aside, pending a full hearing and review. The Constitutional Court temporarily set aside these changes and later upheld that the Federation had acted ultra-vires by making these changes.<span class=\"s1\"><sup>3898<\/sup><\/span><\/p>\n<p class=\"p1\">No other Constitutional Court issues arose during the indirect tax reform process.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>During 2004, before the adoption of the BiH-level Sales Tax3897 and Excise Tax Laws, which came into force from 1 January 2005, the Federation Parliament passed amendments to their own Sales Tax and Excise Tax Laws without the prior approval of the Board and in violation of the terms of the transfer of competency agreement. &hellip; <a class=\"text-primary\" href=\"https:\/\/ustavbih.ba\/en\/article-viii-finances\/b-article-viii-its-content-the-competency-it-confers-and-its-functionality\/the-transfer-of-competency-agreement-and-the-constitutional-court\/\">Read&nbsp;more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":12386,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-12390","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Transfer of Competency Agreement and the Constitutional Court - Commentary on BiH Constitution<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ustavbih.ba\/en\/article-viii-finances\/b-article-viii-its-content-the-competency-it-confers-and-its-functionality\/the-transfer-of-competency-agreement-and-the-constitutional-court\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Transfer of Competency Agreement and the Constitutional Court - Commentary on BiH Constitution\" \/>\n<meta property=\"og:description\" content=\"During 2004, before the adoption of the BiH-level Sales Tax3897 and Excise Tax Laws, which came into force from 1 January 2005, the Federation Parliament passed amendments to their own Sales Tax and Excise Tax Laws without the prior approval of the Board and in violation of the terms of the transfer of competency agreement. &hellip; 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