ANDREJEVA v. LATVIA JUDGMENT 9 Rule 3 “Enterprises, institutions and organisations shall pay insurance contributions in accordance with the rates approved by the USSR Council of Ministers ...” Rule 5 “Enterprises, institutions and organisations shall transfer insurance contributions (after deduction of the expenditure they have incurred for social-insurance purposes) to the social-insurance current accounts [opened by] the appropriate trade unions.” Rule 8 “The sums allocated for the purpose of State social insurance shall be deposited in the current accounts of the institutions of the State Bank of the USSR.” 31. Allocations of tax revenues to the social security budget were not recorded in any specific documents, with the exception of the “employment record” containing details of the professional career of the person concerned. Despite the formal budgetary autonomy of the SSRs, such as Latvia at the time, there were no documents from which it could be ascertained exactly what proportion of the taxes deducted from an employee’s income was used to fund his or her retirement pension. 32. Lastly, pursuant to section 19(2) of the Property in the USSR Act of 6 March 1990 (Закон « О собственности в СССР »), “[a]ll property created or acquired from the budgetary or other funds of the Union ... or from other funds of subordinate enterprises, organisations and institutions [was] ... part of the property of the Union ...”. 2. The Constitution of the Republic of Latvia 33. The relevant provisions of the Latvian Constitution (Satversme), as inserted by the Act of 15 October 1998, are worded as follows: Article 91 “All persons in Latvia shall be equal before the law and the courts. Human rights shall be exercised without discrimination of any kind.” Article 109 “Everyone has the right to social assistance in the event of old age, incapacity to work, unemployment and in other cases provided for by law.” 3. The 1990 and 1995 State Pensions Acts 34. The main instrument governing pensions is the State Pensions Act of 2 November 1995 (Likums « Par valsts pensijām »), which came into force