Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 14.02.2002

Ruling of the Constitutional Court of the Russian Federation of February 14, 2002 In the Case For Verification of the Constitutionality of Article 140 of the RSFSR Civil Procedure Code In Connection With the Complaint of Citizen L.B. Fisher

The complainant challenged the constitutionality of Article 140 of the RSFSR Civil Procedure Code which was used as a basis by the district court to levy attachment of the defendant's property as a security of a claim. Under the said Article, the defendant, following the entry into force of a judgement which dismissed the claim, shall have the right to demand that the plaintiff compensate damages inflicted on her by measures to secure the claim undertaken at the request of the plaintiff.
According to citizen L.B. Fisher, the Article challenged, is restricting her right to security of and compensation for damages inflicted on her by measures to secure the claim in cases when an application for such measures has been made not by the plaintiff but by other persons involved in the case (the prosecutor) and, therefore, is at variance with Articles 19 and 123 of the Constitution of the Russian Federation.
According to the Constitutional Court of the Russian Federation, when a prosecutor's petition for taking measures to secure a claim is confirmed in whatever form by the plaintiff or by his representative, there are no obstacles, according to the rules of Article 140 of the RSFSR Civil Procedure Code, which may prevent the plaintiff to secure and compensate for damages which may arise to the defendant.
The Constitutional Court of the Russian Federation ruled that the provisions of Article 140 of the RSFSR Civil Procedure Code shall be declared to be not contradictory to the Constitution of the Russian Federation as they cannot serve as a basis taken by the court to dismiss a defendant's petition that the plaintiff provide a security of speculative damages which may be resultant from the security of a claim in compliance with the prosecutor's application, since such measures may be admitted by the court only subject to confirmation of the prosecutor's petition with the declaration of intention by the plaintiff.

Decision of the Government of the Russian Federation No. 97 of February 11, 2002 On the Implementation of the Federal Law On Additional Social Security of Air Crew Members of Civil Aviation Aircraft

The length of service which entitles the said persons to receive a monthly addition to pension shall include the work when holding positions enumerated in the List of Positions of Air Crew Members of Civil Aviation Aircraft and also the work as aircraft commander (including head commander) and aircraft navigator.
Following the approval by the Government of the Russian Federation of an annual index of growth of average monthly wages in the Russian Federation, the use shall be made, when assessing the amount of addition to pension, as from April 1 of a respective year, of the average monthly wages multiplied by the approved annual index of growth of average monthly wages.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/22 of January 18, 2002 On the Introduction of Changes and Amendments In the Instructions of the State Tax Service of Russia No. 33 of June 8, 1995 On the Procedure For Assessment and Payment To the Budget of the Property Tax By Enterprises

The new version describes forms to assess a property tax to paid by enterprises at the place of location of an organization (Form NIP-1) and at the place of location of a separate subdivision of an organization (Form NIP-2).
Registered with the Ministry of Justice of the Russian Federation in February 7, 2002. Registration No. 3226.

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