Monitoring of the Federal Legislation dated 26.04.2002

Ruling of the Constitutional Court of the Russian Federation No. 30-O of February 7, 2002 on the Refusal to Accept for Consideration the Appeal of OAO Votkinsk Dairy and Citizens V.V.Odnoralov, A.Y.Pankin and F.F.Khalikov against Violation of the Constitutional Rights and Liberties by the Provisions of Item 4 of Article 79 of the Tax Code of the Russian Federation, Item 3 of Article 2 and Item 1 of Article 395 of the Civil Code of the Russian Federation

According to the applicants, the taxpayer, in cases of compensation of the damage incurred by the illegal collection from him of amounts of money in the form of tax sanctions, must have the right to demand collection of additional monetary amount from the state - the interest. Meanwhile, the mechanism of compensation of the damage incurred on the taxpayer envisaged in the Tax Code of the Russian Federation (Item 4 of Article 79) pertains to the excessively collected amounts of taxes and penalties only and does not apply to the amounts of excessively collected fines. The applicants pleaded to recognise as not complying with the Constitution of the Russian Federation the provisions of Item 3 of Article 2 and Item 1 of Article 395 of the Civil Code of the Russian Federation, because they do not envisage accrued interest for the illegally collected amounts of fines from the taxpayer, and the provisions of the mentioned Article of the Tax Code of the Russian Federation.
The Constitutional Court of the Russian Federation has refused to accept the appeal for consideration because the failure to comply with the Constitution of the Russian Federation of the challenged provisions of the Civil Code of the Russian Federation has been considered by the Court already. As to Item 4 of Article 79 of the Tax Code of the Russian Federation, the applicants actually consider it necessary to introduce the appropriate amendment to the given norm, which is not the sphere of reference of the Constitutional Court of the Russian Federation.

Ruling of the Constitutional Court of the Russian Federation No. 29-O of February 7, 2002 on the Appeal of the Closed-Type Joint-Stock Company Nizhegorodoblsnab against Violation of the Constitutional Rights and Liberties by the Provisions of Article 2 of the Federal Law on the Amendments to the Law of the Russian Federation on the Profit Tax from Enterprises and Organizations

According to the applicant, the prohibition to include in the actual cost of products of expenses for warranty repair suffered by the retail trade enterprises, since they are not being the makers of the products, violates its rights and liberties fixed in Articles 19, 35 and 57 of the Constitution of the Russian Federation.
The Constitutional Court of the Russian Federation emphasized that the calculation of the profit from January 1, 2002 is carried out according to the new procedure specified in Chapter 25 of the Tax Code of the Russian Federation "Profit Tax from Organizations", with the law on the profit tax from enterprises and organizations having lost its power. Besides, the Constitutional Court of the Russian Federation in the Decision of October 28, 1999 recognised as not complying with the Constitution of the Russian Federation the similar norm contained in the provisions of Article 2 of the Federal Law on the amendments to the Law of the Russian Federation on the profit tax from enterprises and organizations and Item 3 of the provision on the composition of the costs for production and sale of products (works, services) included in the net cost of products (works, services) inasmuch as it pertains to the inclusion in the actual net cost of products (works, services) of expenses for warranty repair and warranty servici ng of the items having warranty service life taken into account in profit taxation.
Since the appeal challenges the same normative provision that was not recognized as complying with the Constitution of the Russian Federation earlier, the further proceedings for the appeal are terminated.

Decision of the Government of the Russian Federation No. 269 of April 24, 2002 on the Writing Off of the Amount of the Debt in Penalties and Fines

The writing off of the amount of the debt in penalties and fines from organizations that redeemed (with the timely transfer of the current tax payments) within two or four years respectively half or full cost of the debt is carried out by the Ministry of Taxation of the Russian Federation from the moment of redemption of the mentioned debt according to the rules defined by this Ministry.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/220 of April 22, 2002 on the Endorsement of the Form of Estimate of the Regular Payments for the Use of Mineral Resources and Procedure of Filling It Out

Endorses the form of the estimate of regular payments for the use of mineral resources and the procedure for filling it out that applies to organizations and independent entrepreneurs recognised as users of mineral resources in compliance with the Law on the mineral resources including the cases of conclusion and fulfilling of the product-sharing agreements.
The estimate is submitted by the user of the mineral resources no later than the last of the month following the expired quarter to the tax body and the committee for natural resources in the subject of the Russian Federation at the place of location of the part of the mineral reserves.
Registered in the Ministry of Justice of the Russian Federation on April 23, 2002. Reg. No. 3598.

Order of the State Customs Committee of the Russian Federation No. 260 of March 21, 2002 on the Endorsement of the Instruction on the Customs Registration of Transport Vehicles Classified under Headings 8701-8704, 8706 00, 8707, 8711 of the Foreign Trade Commodity Nomenclature of Russia

The Instruction applies to transport vehicles imported under the purchase and sale agreement (contract) between the producer organization and the Russian organization enjoying the exclusive right to carry out operations pertaining to the import of commodities to the customs territory of the Russian Federation under the customs regime of release for free circulation. In the presence of the preliminary notification to the customs body (at least 3 days before the delivery) and submission of information and documents listed in the Instruction, customs registration of the commodities is carried out within 3 working hours from the moment of registration of the cargo customs declaration.
Registered in the Ministry of Justice of the Russian Federation on April 22, 2002. Reg. No. 3394.