Monitoring of the Federal Legislation dated 2.03.2006

Decision of the Constitutional Court of the Russian Federation No. 1-P of February 20, 2006 on the Case of Constitutionality of the Provision of Article 336 of the Code of Civil Procedures of the Russian Federation Pursuant to Appeals of Citizens K.A.Ineshin, N.S.Nikonov and the Open-Type Joint-Stock Company Nizhnekamskneftekhim

According to the applicants, the challenged provision permits the courts to refuse to accept cassation appeals to persons other than participants in the case whose rights and legal interests were violated by a court ruling if the persons participating in the case did not appeal against it in the second instance court.

The Constitutional Court of the Russian Federation recognised that the person other than participating in the case whose rights are affected by the passed court ruling in any case must have efficient means to restore his violated rights. Otherwise, the level of implementation of their right for protection in court is impaired for such people, and the goal of justice may not be fulfilled. Such approach is implied in the practice of the European Court of Human Rights and meets the principles of a law-governed state. The Constitutional Court recognised that provision of Article 336 of the Code of Civil Procedures of the Russian Federation does not exclude for the persons not being participants of the case, whose rights and duties were affected by the court of the first instance, opportunities of use of mechanisms of appealing by cassation against the court ruling adopted without their participation, even if the case participants did not use their right to appeal. The challenged provisions of Article 336 of the C ode of Civil Procedures of the Russian Federation are recognised as not contradicting the Constitution of the Russian Federation.

The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 110 of February 28, 2006 on the Procedure and Amounts of Reimbursement of Expenses Suffered by Citizens Attracted for Participation in a Parliamentary Investigation

Defines the procedure and amount of reimbursement of expenses to citizens for the travel to the place of the session of the parliamentary commission and lodging, postal expenses and compensation for the actual loss of time because of being attracted to participation in a parliamentary investigation.

Reimbursement of the lodging expenses of citizens is arranged against a written request of citizens according to the procedure and in the amount specified for reimbursement of expenses pertaining to business trips on the territory of the Russian Federation to employees of organisations financed at the expense of resources of the federal budget.

The actual loss of time because of participation in a parliamentary investigation shall be reimbursed in the amount specified by the decision of the parliamentary commission proceeding from the spent time and 5 minimum amounts of labour remuneration.

Decision of the Government of the Russian Federation No. 108 of February 27, 2006 on the Amendments to the List of Codes of the Types of Foodstuffs According to the All-Russia Classifier of Products Subject to the Value Added Tax at the Rate of 10% at Sale Endorsed by the Decision of the Government of the Russian Federation No. 908 of December 31, 2004

Amends the list of codes of the types of foodstuffs according to the all-Russia classifier of products subject to the VAT rate of 10% at sale endorsed by the Decision of the Government of the Russian Federation No. 908 of December 31, 2004.

In particular, the list includes corn and wheat fodders, canned diabetes fruits and vegetables, juices of vegetable and fruits for infant foods.

The Decision is entered into force one month after the day of its official publication, however, no sooner than the 1st of the subsequent tax period for the value added tax.

Direction of the Central Bank of Russia No. 1658-U of February 10, 2006 on the Opening for the Bodies of Local Government or Bodies Providing Cash Services for the Execution of Local Budgets, Including the Bodies of the Federal Treasury, of Accounts for Resources from Entrepreneurial and Other Profitable Activities Obtained by Institutions Supervised by the Bodies of Local Government in Institutions of the Bank of Russia or Credit Organisations (Branches)

Personal accounts for the bodies of local government or bodies providing cash services for the execution of local budgets, including the bodies of the Federal Treasury, for resources from entrepreneurial and other profitable activities obtained by institutions supervised by the bodies of local government shall be opened in the institutions of the Bank of Russia or credit organisations (branches) on the basis of the bank account contract while presenting all necessary documents. An obligatory prerequisite is presenting a certified copy of the decision (order etc.) of the bodies of local government on operations with resources from the mentioned activities obtained by subordinate institutions on the accounts in institutions of the Bank of Russia or credit organisations (branches) opened for them or the bodies providing cash services for the execution of local budgets.

Payments and cash services on the mentioned accounts shall be arranged in compliance with the procedure specified in the Regulation of the Central Bank of Russia and the Ministry of Finance of Russia No. 257-P/46n of May 20, 2004.

The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.

Registered in the Ministry of Justice of the Russian Federation on February 28, 2006. Reg. No. 7546.

Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service Nos. 26n, SAE-3-07/87@ of February 13, 2006 on the Procedure of Purchase, Registration and Storage of Special Stamps for Labelling Tobacco and Tobacco Items Produced on the Territory of the Russian Federation

Endorses the specimens of the special stamps for labelling tobacco and tobacco items produced in the Russian Federation and provides the rules of their placing on the mentioned products.

Also endorses the specimen of the ledger of received special stamps and the specimen of the ledger of destruction of unused, damaged special stamps and those failing to comply with specified requirements.

Special stamps shall be purchased by the organisation producing tobacco and tobacco items on the territory of the Russian Federation in the departments of the Federal Tax Service of Russia in the subject of the Russian Federation, Interregional Inspection of the Federal Tax Service of Russia for Major Taxpayers at the place of location of the organisation or is separate division.

Registered in the Ministry of Justice of the Russian Federation on February 26, 2006. Reg. No. 7537.