Review of court practice of the Supreme Court for 2015 № 2 (affirmed by the Presidium of the Supreme Court on 26 June 2015)
- Court:
- Supreme Court
Subject areas:
Judgment of the Constitutional Court of 25 December 2012 № 33-П on the review of constitutionality of the provisions of Article 213.1 of the Tax Code of the Russian Federation in connection with the complaint of V.N.Kononov
- Court:
- Constitutional Court
Subject areas:
Judgment of the Constitutional Court of 16 July 2012 № 18-П on the review of constitutionality of part 1 of Article 31 of the Federal law of 24 July 2007 № 216-ФЗ “On Making Changes in the Second Part of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation” in connection with the request of South Sakhalin City Court of Sakhalin Region
- Court:
- Constitutional Court
- Legal issue: whether the contested regulation is constitutional, if according to it the insurance payments under the contracts of voluntary long-term life insurance made by insurance companies (insurers) after 1 January 2008 are included into the tax base for the purposes of personal income tax as an income of the insurants, whereas insurance contributions transferred to insurance companies by their employers before 1 January 2008 were also subject to personal income tax, i.e. the tax was in fact levied twice, although the real income in the form of insurance payment was received by the insurant only once.
Subject areas:
Judgment of the Constitutional Court of 1 March 2012 № 6-П on the review of constitutionality of a provision of passage 2 of subparagraph 2 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation in connection with the complaint of the Attorney for Human Rights in the Russian Federation
- Court:
- Constitutional Court
- Legal issue: the constitutionality of the contested provision, as interpreted by the current court practice, which refuses to grant tax deduction for the purposes of personal income tax to a parent who has incurred expenses for acquiring for his non-adult child the ownership to a dwelling (an apartment) situated in the territory of the Russian Federation.
Subject areas:
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