REQUEST N° 2009-344 REP Pays/Territoire Côte d'Ivoire Type de cour Nationale - cour supérieure Date Nov 24, 2010 Source UNEP, InforMEA Nom du tribunal Supreme Court Siège de la cour Abidjan Numéro de référence N° 2009-344 Langue Français Sujet Questions juridiques Mot clé Accord international-texte Droit constitutionnel Royalties/redevances Redevances pour les eaux Redevances d'exploitation forestière/droits Droits/redevances relatives à l'environnement Résumé In this case, the plaintiff, a syndicate of companies from Ivory Coast, challenges two decree taken by the Minister of Water and Forest regulating the environmental impact assessment procedure.The plaintiff challenges those decrees on the basis that they require the payment of several administrative fees which could be considered to be disguised taxes and they create new criminal offences. The plaintiff argues that according to article 71 of the Constitutions, only the legislator can raise new taxes and create criminal offences and that therefore those two decrees are violating the constitution.The Supreme Court followed the opinion of the plaintiff as it considered that the fees taken by the administration for the study of environmental impact assessment exceed the cost of the study for the administration and therefore can be considered to be hidden taxes. Also the Court considered that the new criminal offences where going beyond the existing criminal legal framework and that consequently the Ministry of Environment had exceeded its power. As a result, the two decrees where cancelled. Texte intégral REQUETE N° 2009-344 REP DU 23 JUILLET 2009.pdf Site web www.consetat.ci