Ruling of the Constitutional Court of 17 July 2014 № 1579-О on the refusal to admit for consideration the complaint of the limited liability society “Severstal Menedzhment” against the violation of constitutional rights and freedoms by paragraphs 2, 3 and 4 of Article 269 of the Tax Code
- Court:
- Constitutional Court
- The constitutionality of ‘thin capitalization rules’, as interpreted by the Presidium of the Supreme Commercial Court and in connection with their implied purpose of suppressing tax abuses
Subject areas:
Ruling of the Constitutional Court of 3 July 2014 № 1555-О on the refusal to admit to consideration the petition of the LLC “Vozrozhdenie” against the violation of its constitutional rights and freedoms by a provision of paragraph 1 of Article 391 of the Tax Code of the Russian Federation
- Court:
- Constitutional Court
- The constitutionality of the rule which does not allow, in case of equating the cadastre value of land with its market value for tax purposes, to extend the resultant market assessment of land to previous tax periods
- Dissenting opinion:
- Aranovskiy Konstantin
Subject areas:
Judgment of the Constitutional Court of 3 June 2014 № 17-П on the review of constitutionality of provisions of paragraphs 6 and 7 of Article 173 of the Tax Code upon the petition of limited liability company “Kamsnab”
- Court:
- Constitutional Court
- Сonstitutionality of rules imposing upon a company the duty to pay VAT with regard to the goods sold, given that the company wrongly considered itself to be a payer of VAT, but was subsequently deemed to be the payer of the unified tax on imputed income
Subject areas:
Decree of the Plenary Session of the Supreme Commercial Court of 30 May 2014 № 33 “On Certain Questions Arising with Commercial Courts at Consideration of Cases Related to the Levying of Value Added Tax”
- Court:
- Supreme Commercial Court
Subject areas:
Judgment of the Constitutional Court of 2 December 2013 № 26-П on the review of constitutionality of paragraph 2 Article 4 of the Law of Chelyabinsk Region “On the Transportation Tax” upon request of the Legislative Assembly of Chelyabinsk Region
- Court:
- Constitutional Court
- Legal issues: 1) whether regional legislator, proceeding from the budget opportunities of the region and with due regard to federal legislation, may establish or abolish tax benefits, in particular for pensioners? 2) whether the Constitutional Court of Russia may overcome a decision of a regional charter court, by which the contested rule has been deemed non-conformant to the charter (or constitution) of the region?
- Dissenting opinion:
- Gadzhiev Gadis
Subject areas:
Judgment of the Presidium of the Supreme Commercial Court of 19 November 2013 № 9152/13 in the case The Russian Author’s Society (RAO) vs Tax inspection № 3 for the City of Moscow
- Court:
- Supreme Commercial Court
- Point of law: whether RAO must pay profit tax on the amounts of author’s remuneration which have not been distributed by RAO to authors?
Subject areas:
Judgment of the Plenary Session of the Supreme Commercial Court of 8 November 2013 № 79 “On Certain Issues of Application of Customs Legislation”
- Court:
- Supreme Commercial Court
Subject areas:
Judgment of the Constitutional Court of 2 July 2013 № 17-П on the review of constitutionality of the provisions of paragraph 1, Article 5, and Article 391of the Tax Code of the Russian Federation in connection with the complaint of Open Joint-Stock Company “Omskmashina”
- Court:
- Constitutional Court
- The constitutionality of the procedure for entering into force of normative acts concerning the calculation of cadastre value of land plots, in the light of the fact that such acts may affect the obligations of the payers of the land tax, but at the same time they enter into force otherwise than in the special procedure for tax legislation entering into force.
Subject areas:
Judgment of the Constitutional Court of 17 June 2013 № 13-П on the review of constitutionality of part 2 of Article 2 of the Federal law of 23 December 2010 № 360-ФЗ “On Making Changes in the Federal Law “On the Additional Social Security of the Members of the Flying Crews of Civil Aviation Aircrafts” in connection with the requests from commercial courts of Sakhalin Region and Primorskiy Krai
- Court:
- Constitutional Court
- The constitutionality of the disputed rule, as long as the change introduced by it (namely, the removal of a limit on the amount of payments and remunerations on the basis of which the contributions for an addition to aviators’ pensions were calculated and exacted) was given retroactive force.
Subject areas:
Judgment of the Constitutional Court of 5 March 2013 № 5-П on the review of constitutionality of Article 16 of the Federal law “On the Protection of Environment” and the Decree of the Government of the Russian Federation “On Approval of the Procedure for Determination of Pay and its Maximum Amounts for Pollution of Natural Environment, Disposal of Waste, Other Kinds of Harmful Affects” in connection with the complaint of limited liability company “Topol”
- Court:
- Constitutional Court
- Legal issue: the constitutionality of the public law payment in the form of pay for the placement of waste, given that the legislation does not determine who bears the duty to pay it – either the person generating the waste or a specialized organization which carries out its removal and burial - thus delegating the issue to courts’ discretion?
- Dissenting opinion:
- Aranovskiy Konstantin
Subject areas:
Judgment of the Presidium of Supreme Commercial Court of 10 July 2012 № 17713/11 in the case The company “The Silver of Maghadan” vs The Interdistrict Tax Inspection № 1 for Maghadan Region
- Court:
- Supreme Commercial Court
- Point of law: is it lawful to have in an export contract, under which silver is sold abroad, a clause establishing a “price corridor” in the form of admissible deviations from the price of the silver in the world market?
Subject areas:
Judgment of the Presidium of the Supreme Commercial Court of 27 September 2011 № 4134/11 in the case The Krasnoyarsk refrigerator company “Biriusa” vs the Tax Inspection for major taxpayers of Krasnoyarsk region
- Court:
- Supreme Commercial Court
- Правовой вопрос: с какого момента следует отсчитывать срок давности по налоговым правонарушениям по смыслу статьи 113 НК РФ?
Subject areas:
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