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Monitoring of the Federal Legislation dated 16.10.2006

Ruling of the Constitutional Court of the Russian Federation No. 267-O of July 12, 2006 on the Appeal of the Open-Type Joint-Stock Company Vostkosibelektrosetstroy against Violation of the Constitutional Rights and Freedoms by Provisions of Parts 3 and 4 of Article 88, Item 1 of Article 101 of the Tax Code of the Russian Federation and Part 4 of Article 200 of the Code of Arbitration Procedures of the Russian Federation



The Constitutional Court revealed the constitutional and legal sense if individual norms of the Tax Code of the Russian Federation and the Code of Arbitration Procedures of the Russian Federation which is obligatory to all and excludes any other interpretation of the mentioned norms in the judicial practice.

The interconnected provisions of Parts 3 and 4 of Article 88 and Item 1 of Article 101 of the Tax Code of the Russian Federation suggest that the tax body carrying out a cameral tax check must demand from the taxpayer, if it reveals tax violations, explanations and documents confirming correctness of calculation and timely payment of taxes and notify it of the date and place of examination of the materials of the check by the head (deputy head) of the tax body. Part 4 of Article 200 of the Code of Arbitration Procedures of the Russian Federation suggests that the taxpayer may present, and the arbitration courts must examine, the documents serving as grounds for obtaining a tax exemption regardless of whether or not these documents were demanded and investigated by the tax body when solving the issue of taxpayer liabilities and opportunities of tax exemptions.

Ruling of the Constitutional Court of the Russian Federation No. 266-O of July 12, 2006 on the Appeal of the Closed-Type Joint-Stock Company Production of Foodstuffs against Violation of the Constitutional Rights and Freedoms by Individual Provisions of Articles 88, 171, 172 and 176 of the Tax Code of the Russian Federation



The Constitutional Court revealed the constitutional and legal sense of individual provisions of the Tax Code of the Russian Federation excluding any other their interpretation in the judicial practice.

Provisions of Article 88, Items 1 and 2 of Article 171, Item 1 of Article 172 and Items 1-3 of Article 176 of the Tax Code of the Russian Federation do not oblige the taxpayer to present together with the tax declaration (and/or application to return VAT amounts from the federal budget if the amounts of tax exemptions exceed the total amount of tax) the documents confirming the correctness of application of the tax exemption, whereas the tax body may demand from the taxpayer the documents necessary and sufficient to check the correctness of application of tax exemptions.

Decision of the Government of the Russian Federation No. 611 of October 12, 2006 on the Procedure of Allocation and Use of Alienation and Safety Zones of Railways



To form the alienation zone, the interested organisation prepares a land-planning project (project of borderlines of land plots located within the boundaries of the alienation zone). The boundaries of the alienation zone are specified taking into account the norms of alienation of land plots necessary for the alienation zone to be endorsed by the Ministry of Transport of Russia.

The interested organisation must provide for a safe regime of travel and operation of the railway transport within the boundaries of the alienation zone. It is not permitted to locate capital buildings and structures, perennial plants and other objects impairing visibility of the railway track and creating hazards for the traffic safety and the safety of operation of the railway transport. However, it is permitted to place advertising material on the slopes, permanent fences, structures, devices and other objects of the railway transport.

Decision of the Government of the Russian Federation No. 605 of October 6, 2006 on the Federal Targeted Program Development of the Nuclear Power-Supply Complex of Russia for the Years 2007-2010 and Until 2015



The main goals of the program are: implementation of accelerated development of the nuclear power-supply complex to provide for the geopolitical interests of the country and the power-supply security of the Russian Federation by putting into operation new typical series power supply blocks of nuclear power stations with the total introduced power rating of at least 2 GW per year, promotion of the products (works, services) of Russian organisations of the nuclear fuel cycle to the world markets and switchover to construction and operations of nuclear power stations abroad the Russian Federation.

The list of the program measures is subdivided into four areas:

1. Development of Capacities of Nuclear Power Stations(envisages construction of additional power units of high readiness and prolongation of the time limits of operation of available power units of nuclear power stations; construction and putting in operation of new power units of the nuclear power stations; implementation of the project of the series power unit with a pressurised water reactor type);

2. Development and Reconstruction of Production Capacities of Organisations of the Nuclear Fuel Cycle" (development of the deposits of natural uranium to provide for the work of the mining organisations of the nuclear power industry, reconstruction and construction of mining objects; modernisation and development of separation and freeze-drying production facilities; development of production capacities for making nuclear fuel);

3. Development of Capacities for Handling Spent Nuclear Fuel and Radio Active Waste at Nuclear Power Stations and Preparation for Withdrawal from Operation of Power Units of Nuclear Power Stations (providing for construction of new objects for handling radio active waste and spent nuclear fuel at operating nuclear power stations; complex of works to prolong the time limits of operation of power units and withdrawal from operation of the first generation power units);

4. Switching over to Innovation Technologies of Development of the Nuclear Power Industry (construction of the power unit with BN-800 reactor at the Beloyarskaya Nuclear Power Station, providing MOX-fuel for the BN-800 reactor).

Expected final results of implementation of the program include: putting in operation of 10 new power units of nuclear power stations with the total introduced power rating of at least 9.8 GW; the total installed power rating of nuclear power stations will make 33 GW; the share of electric power produced at the nuclear power stations will make 18.6% of the total volume of produced electric power in the Russian Federation; reduction of operating expenses of organisations operating nuclear power stations per kilowatt-hour will make 80% to the level of 2006; reduction of specific capital investments per 1 kW of introduced capacity at construction of power units of nuclear power stations will make 90% to the level of 2007.

Implementation of the program is arranged in 2 stages: the first one years 2007-2010; the second one – years 2011-2015.

The financing of the program shall include Rbl 1,471.4 billion, including: resources of the federal budget allocated for capital investments – Rbl 674.8 billion; resources of organisations of the nuclear power industry Rbl 796.6 billion.

Decision of the Government of the Russian Federation No. 595 of October 2, 2006 on the Federal Targeted Program Development of the State Statistics in Russia in the Years 2007-2011



Endorses the federal targeted program Development of State Statistics in Russia in the Years 2007-2011 aimed at providing for qualitative changes in the development of the statistical system through further technological modernisation, introduction of new methods of planning and management. Envisages providing for transparency and openness of the methods of calculation of statistical figures, as well as a wider access for the interested users to the official statistical information.

The total volume of financing of the program makes Rbl 5.271 billion. The program is intended for the years 2007-2011 and will be implemented in 4 stages. The resources will be allocated for capital investments in the amount of Rbl 1,998.8 million, for scientific research and design works – in the amount of Rbl 315 million.

Program implementation will permit to increase from 45% to 90% the coverage with statistical monitoring of the figures of activities of the subjects of budget planning, increase from 82% to 90% the mastering of international standards, increase to 100% the number of agencies providing operative access to their statistical resources over-public use networks, increase by 20% the volume of statistical information available for unrestricted access.

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