Monitoring of the Federal Legislation dated 22.01.2025

Review of cases of the Supreme Court of the Russian Federation on application of criminal law provisions concerning imposition of punishment and other measures of a criminal-legal nature (based on the materials of criminal cases considered in cassation) (approved by the Presidium of the Supreme Court of the Russian Federation on December 18, 2024)

Decision of the Constitutional Court of the Russian Federation No. 2-P of January 21, 2025 - on the case of verifying the constitutionality of subitem 5 of Item 3 of Article 39, Item 1 of Article 41, Items 1 and 2 of Article 248, Items 1 and 2 of Article 249, as well as Item 1 of Article 346.15 of the Tax Code of the Russian Federation in connection with the request of the Supreme Court of the Russian Federation: the Constitutional Court ordered to adjust the rules for calculating tax under the simplified tax system in connection with the transfer of property to a participant that has left the company.