Point of law: from which moment the statute of limitations as to tax offences should start under Art 113 of the Russian Tax Code?

Alternative interpretations: 1) from the moment of expiry of the respective tax period; or 2) from the moment of expiry of the tax period within which the taxpayer ought to perform his duty to pay the tax accrued for an earlier tax period.

Ratio decidendi: The Presidium held that the latter interpretation is correct.

Practical consequences: a matter of practice, it means that the period within which a taxpayer is liable for the failure to perform his duty may be extended in some cases, because it starts from a later date. The Judgment does not provide for the possibility to reverse inconsistent court decisions in earlier cases by virtue of Art 311 of the Commercial Procedure Code. Therefore, its ratio decidendi has only prospective force.