Monitoring of the Federal Legislation dated 8.06.2004

Federal Constitutional Law No. 3-FKZ of June 7, 2004 on the Amendment to Article 100 of the Federal Constitutional Law on the Constitutional Court of the Russian Federation

Refines the norms pertaining to the procedure of reimbursement of court expense of citizens and their groups when the Constitutional Court of the Russian Federation recognises a federal law or a law of the subject of the Russian Federation or their individual provisions as not complying with the Constitution of the Russian Federation. The mentioned persons shall get reimbursed from the resources of the federal budget or the budget of the appropriate subject of the Russian Federation: paid state duty, payment for the services of representatives, travelling and lodging expenses of applicants and their representatives pertaining to visits to court, postal expenses pertaining to case processing, as well as compensation for the actual loss of time. The procedure and amounts of the mentioned compensations must be specified by the Government of the Russian Federation before October 1, 2004.

Federal Law No. 46-FZ of June 7, 2004 on the Amendments to Article 75 of the Federal Law on the Main Guarantees of Electoral Rights and the Right to Participate in the Referendum of the Citizens of the Russian Federation and Article 259 of the Code of Civil Procedures of the Russian Federation

Omits the provisions stating that if the violations mentioned in the appeal (appeals) or the application against decisions and actions (failure to act) violating electoral rights of citizens and the right of citizens to participate in the referendum involve a significant number of citizens, or the violation acquired a special public significance because of other reasons, the Central Election Commission of the Russian Federation may appeal to the Supreme Court of the Russian Federation that must examine the appeal.

The mentioned provisions were recognised earlier as not complying with the Constitution of the Russian Federation by the Decision of the Constitutional Court of the Russian Federation No. 4-P of February 25, 2004.

Decision of the Government of the Russian Federation No. 262 of June 2, 2004 on the Amendments to the General Terms of Issue and Circulation of the State Savings Bonds

Provides the new wording for the procedure of issue and circulation of the federal state securities in roubles in the form of the state savings bonds. Introduces an opportunity of issue of short-term bonds. The volume of each issue is defined by the Ministry of Finance of the Russian Federation proceeding from the limiting volume of issue of the bonds specified by the Government of the Russian Federation for the appropriate year.

The list of the resident legal entities entitled to hold the bonds includes the Pension Fund of the Russian Federation and other state non-budgetary funds if the investing of the resources of the fund in the state securities is envisaged in the legislation.

Letter of the Ministry of Taxation of the Russian Federation No. 03-1-08/525/18 of February 26, 2004

Explains individual issues of filling of invoices to accept for exemption or reimbursement VAT amounts put forward by the seller to the buyer.

The mixed filling of the invoice (manually and using a computer) may be recognised as meeting the requirements of the tax legislation if such filling does not violate the sequence of entry, content and number of figures endorsed in the typical form of the invoice.