Azerbaijani legal expert Akram Hasanov has raised concerns over recent amendments to the country’s Tax Code, warning that the planned introduction of value-added tax (VAT) on electric vehicles may contradict constitutional law.
In a post on Facebook, Hasanov noted that under the proposed changes, starting next year only vehicles powered exclusively by electric engines will be subject to VAT upon import and sale. Currently, such vehicles are exempt from VAT under Article 164.1.41 of the Tax Code.
Hasanov pointed out that while the amendments have already been approved by the Milli Majlis in a third reading, they have not yet been signed by the president. The law is expected to be officially published in the second half of December.
According to the legal expert, this creates a serious legal issue. He cited Article 85.3 of the Constitutional Law “On Normative Legal Acts,” which states that regulatory acts governing foreign trade must enter into force no earlier than 30 days after their official publication, unless a longer period is set by international agreements.
“Vehicle imports fall under foreign trade activity. Therefore, bringing these changes into force from January 1 would contradict the Constitution,” Hasanov wrote.
He added critically that in a country where the enforcement of laws is often inconsistent, expecting full legal compliance at the stage of lawmaking itself may be unrealistic.
