Windfall tax for major companies to be introduced in Russia

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Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 11.03.2006

Decision of the Constitutional Court of the Russian Federation No. 2-P of February 28, 2006 on the Case of Constitutionality of Individual Provisions of the Federal Law on Communication Pursuant to the Request of the Duma of the Koryak Autonomous District

The Constitutional Court of the Russian Federation recognised as unconstitutional individual provisions of Articles 59 and 60 of the Federal Law on communication specifying the duty of communication operators to make deductions to the multiple services reserve. This reserve is created to provide for reimbursement to multiple services operators of losses occurring through the rendering of such services, its resources being formed and spent according to the procedure defined by the Government of the Russian Federation. The given provision is recognised as not complying with the Constitution of the Russian Federation, since it does not define significant elements of non-tax fiscal payments (fee) - the object and base, the maximum amount of the rate or its criteria that must be defined in the Law directly.

The legislator is ordered to introduce necessary amendments to the Federal Law on communication, and the Government of the Russian Federation - to bring their normative legal acts in compliance with such amendments within the time limits necessary to take them into account in the federal budget for the year 2007. In any case, these provisions shall lose their force no later than January 1, 2007.

Other challenged provisions of the Law on communication are recognised as complying with the Constitution of the Russian Federation.

The Decision is entered into force immediately after annunciation.

Order of the Government of the Russian Federation No. 266-r of February 28, 2006 <br>

Approves the concept of development of the national system of standardisation representing a system of views on the problems of development of the national system of standardisation in the Russian Federation until the year 2010 and containing motivated goals, tasks and directions of development of the national system of standardisation.

As the goals of development of the national system of standardisation, the concept distinguishes: improvement of quality and competitive potential of the Russian-made products, works and services sold at the internal and external markets; ensuring scientific and technical progress; ensuring defence potential, economic, ecological, scientific-and-technical and technological security of the Russian Federation; ensuring uniform measurements; ensuring rational use of resources; ensuring technical, information compatibility and interchangeability of products and other.

The measures envisaged in the concept will be implemented by the federal bodies of executive power on the basis of the interagency plan of measures. The tasks of the concept will be solved in the framework of the federal and agency tied programs.

The national body in charge of standardisation shall work out the mechanisms of participation of the interested parties in the forming of the common policy in the sphere of standardisation and provide for coordination of activities of developers of standards in the Russian Federation. The Government of the Russian Federation must assist creation of conditions for development and application of the national standards aimed at ensuring national interests of the Russian Federation, fulfilling its international obligations, implementation of activities of the bodies of state power in the sphere of standardisation. Federal bodies of executive power should use national standards and expand their application, participate in organisation of development of national standards.

Provisions of the concept of development of the national system of standardisation must be applied by the federal bodies of executive power in the works in the sphere of technical regulation.

Letter of the Federal Tax Service No. GV-6-21/189 of February 22, 2006

For inherited property where the certificates for the right of inheritance are issued before January 1, 2006, the tax from the property handed over according to the inheritance or donation procedure is collected, and for inherited property where the certificates for the right of inheritance are issued beginning with January 1, 2006, the tax from the property handed over according to the inheritance or donation procedure is not collected.

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