The review contains the following important interpretations:

- expenses of a person may not be regarded as his previously received income for the purposes of taxation;

- the rules determining the amount of lease payments, as provided for by the Decree of the Government of the Russian Federation of 16 July 2009, do not extend to regional and municipal lands (this understanding is contrary to the interpretation given by the Presidium of the Supreme Commercial Court in 2012 and permits regional and local authorities to disregard the maximum rates of lease payments, which thus apply only to federal land);

- power of attorney for court representation should not be necessarily made under seal, if no law requires the legal entity in question to have a seal;

- delegation of a power of attorney can be made in court by way of oral or written declaration of the original attorney;

- in case of illegal distribution of a CD, which contained several phonograms, the minimal amount of compensation should be calculated for the violation of exclusive rights to each phonogram.