Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 21.12.2001

Decision of the Constitutional Court of the Russian Federation No. 16-P of December 13, 2001 on the Case of Constitutionality of Part 2 of Article 16 of the Law of the City of Moscow on the Fundamentals of the Paid Use of Land in the City of Moscow Pursuant to the Appeal of Citizen T.V.Blizinskaya

By virtue of the challenged provision, the house owner citizens registered permanently in their owned houses located on the land plots on the territory of Moscow enjoy the right of life-time inheritable possession of these land plots, with the size of these plots within the boundaries of the Moscow Ring Road being limited to the area of 0.06 ha, and outside it, to 0.12 ha. The land plots in excess of the mentioned area figures are provided on lease terms.
According to the Constitutional Court of the Russian Federation, the right of the citizen to own and use his property in the form of the land plot allocated to him and subject to transfer for life-time inheritable possession was actually diminished by the Law of the subject of the Russian Federation. The challenged norm puts the citizens possessing large land plots in an inferior position restricting their use in full amount by the period of the leasing contract and imposes the burden of expenses in the form of the rent on these citizens. Thus, the Law of the subject of the Russian Federation imposes restrictions on the right of use and possession of the land plot.
The Constitutional Court of the Russian Federation has decided to recognize the provision of Part 2 of Article 16 of the Law of the city of Moscow on the fundamentals of the paid use of land in the city of Moscow as not complying with Articles 19 (Parts 1 and 2), 35 (Parts 2 and 3) and 55 (Parts 1, 2 and 3) of the Constitution of the Russian Federation.
The Decision is entered into force immediately after the annunciation and acts directly.

Decision of the Government of the Russian Federation No. 876 of December 18, 2001 on the Endorsement of the Rules of Determination of the Amount of Financial Backing of the Civil Liability for the Damage Incurred As a Result of an Accident at a Hydrotechnical Structure

Sets forth the procedure of determination of the amount of financial backing of the civil liability for the damage that may be incurred on the life, health of natural persons, property of the natural persons and legal entities as a result of an accident at a hydrotechnical structure. The amount of the financial backing of the liability is determined proceeding from the amount of maximum damage in roubles that may be incurred on the life, health of natural persons, property of natural persons and legal entities as result of an accident.

Order of the Ministry of Finance of the Russian Federation No. 92n of November 12, 2001 on the Amounts of the Daily Allowance for Short-Term Business Trips on the Territory of Foreign States

Beginning with January 1, 2002, specifies the amounts of daily allowance for short-term business trips on the territory of foreign states (in USD). The norms of the daily allowance are different depending on whether the worker is sent on a business trip outside the Russian Federation or within the country of stay of the institution where he works.
Registered in the Ministry of Justice of the Russian Federation on December 6, 2001. Reg. No. 3076.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-06/536 of December 4, 2001 on the Introduction of the Stamps of the Tax Bodies to Register Copies of Invoices

To implement the Order of the State Customs Committee of Russia and the Ministry of Taxes and Revenues of Russia No. 830/BG-3-06/299 of August 21, 2001 on the enhancing of the customs and tax control when the commodities are declared for the export customs regime, specifies the prototype of the stamps of the tax bodies for registration of the copies of invoices. The given measure is aimed at enhancing the tax control over the reimbursement of the value added tax for commodities placed under the export customs regime, as well as enhancing of the customs control over the export of the given commodities.

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