The Legal Affairs Committee discussed and approved for the I reading, the Draft Administrative Procedure Code, pertaining to the Order of the Constitutional Court, introduced for expedited consideration.

Pursuant to the Draft Law, the Judge shall issue the Order on the recognition of the taxpayer as fraudulent on the basis of the mediation of the tax agency within the term of one month upon its submission to the Court, and if the case is of a complicated nature, the Court, considering the case, may extend the term by one month at most.

In accordance with the Draft: the failure of the parties to appear shall be subject to the postponement of the consideration of the mediation; the Judge, upon the verification of the justification of the mediation of the tax agency, shall issue the justified order on the satisfaction or rejection of the mediation; the claim on the annulment of the Judge’s order shall be submitted to the Court, issuing the order, within a term of 14 days upon the delivery of the copy of the order to the party.

As the First Deputy Chair of the Procedural Issues Committee, Akaki Aladashvili elucidated, the Draft has been initiated on the basis of the Decree of the Constitutional Court of March 7, 2025, by which the Court has recognized certain norms of the Code as non-constitutional.