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 3.05.2005

Ruling of the Constitutional Court of the Russian Federation No. 21-O of February 24, 2005 on the Refusal to Accept for Consideration the Appeal of Citizen A.A.Mikhalin against Violation of his Constitutional Rights by Article 4 of the Law of the Kaliningrad Province on the System of Taxation in the Form of the Uniform Imputed Income Tax for Individual Types of Activities

In his appeal, the applicant stated that the amount of the uniform tax calculated on the basis of the mentioned Law was in excess of the amount of income actually received by him, which impedes entrepreneurial activities.

The Constitutional Court of the Russian Federation explained that the uniform imputed income tax in its nature is not aimed at impairing taxpayer status, but its introduction and calculation must provide for implementation of such principle of the tax legislation as taking into account the taxpayer actual ability to pay the tax.

Decision of the Government of the Russian Federation No. 258 of April 27, 2005 on the Paying out in 2005 of the Preliminary Compensation (Compensation) under the Deposits in the Savings Bank of the Russian Federation to Individual Categories of Citizens of the Russian Federation

Defines the procedure of paying out in 2005 to individual categories of citizens of the Russian Federation of the preliminary compensation (compensation) under the deposits in the Savings Bank of the Russian Federation as of June 20, 1991 being their guaranteed savings.

The preliminary compensation in the amount of up to Rbl 1,000 is paid out to citizens born until 1950 inclusive, group I invalids, group II invalids (born until 1960 inclusive), parents, as well as trustees, of invalid children, invalids from childhood, as well as the parents whose sons have undergone draft military service and were killed (diseased) during their service in peacetime. The first priority heirs of the mentioned persons shall get the preliminary compensation regardless of the age of the diseased holder of the deposits.

The preliminary compensation includes Rbl 1,000 (proceeding form the nominal value of the banknotes in 1991) from the deposit exceeding this amount or the whole of the deposit if its amount is not greater than Rbl 1,000. The amount of the preliminary compensation is being indexed depending on the length of its keeping.

Besides, the mentioned citizens shall get compensation in the amount of the residue of the deposits as of June 20, 1991 (proceeding form the nominal value of the banknotes in 1991). The amount of the compensation shall also depend on the length of their keeping.

Participants and invalids of the Great Patriotic War, as well as their heirs, shall also get an additional compensation in the amount of the residue of the deposits as of June 20, 1991.

The Decision specifies the particulars of paying out of the compensation under the deposits to pay for the ritual services.

Decision of the Government of the Russian Federation No. 257 of April 27, 2005 on the Procedure and Amounts of Reimbursement of Court Expenses Suffered by Citizens and/or Associations of Citizens, As Well As Their Representatives, Because of Participation in Constitutional Proceedings

If a federal law, law of the subject of the Russian Federation or individual provisions of the mentioned laws are recognised as not complying with the Constitution of the Russian Federation, reimbursement of the court expenses to those applying to the Constitutional Court of the Russian Federation shall be made at the expense of resources of the federal budget or the budget of the subject of the Russian Federation having adopted the law.

Reimbursement to applicants and their representatives applies to travelling expenses to the place where they apply and back to the place of residence (service), lodging expenses, daily allowance, compensation for the actual loss of time pertaining to visits to the Constitutional Court of the Russian Federation, postal expenses and the state duty.

Order of the Federal Antimonopoly Service No. 12 of February 2, 2005 on the Endorsement of the Rules of Processing of Cases of Violation of the Antimonopoly Legislation

Specifies organisational and legal fundamentals of processing of cases of violation of the antimonopoly legislation by the Federal Antimonopoly Service of Russia and its territorial bodies.

The grounds for initiation and processing of the cases of violations of the antimonopoly legislation may include representations of the bodies, applications of organisations and natural persons. The cases of violation of the antimonopoly legislation may be processed by the Federal Antimonopoly Service of Russia at their own initiative, including the results of carried out checks.

The decision or order of the antimonopoly body may be appealed against within 3 months from the day of its adoption or issue.

Registered in the Ministry of Justice of the Russian Federation on April 26, 2005. Reg. No. 6557.

Order of the Ministry of Justice of the Russian Federation No. 38 of April 12, 2005 on the Endorsement of the Instruction on the Procedure of Execution of Punishments and Measures of Criminal Nature without Detention

Defines organisation of work of the criminal execution inspections in execution of punishments in the form of deprivation of the right to occupy certain positions or engage in certain activities, obligatory works, corrective labour, control over the convicts on probation, convicted expecting mothers and mothers of children up to fourteen years of age waiting delayed punishment, as well as prevention of crimes and other violations by the persons registered in inspections.

Registered in the Ministry of Justice of the Russian Federation on April 25, 2005. Reg. No. 6542.

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