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Monitoring of the Federal Legislation dated 18.10.2006

Decision of the Plenum of the Higher Arbitration Court of the Russian Federation No. 53 of October 12, 2006 on the Assessment by Arbitration Courts of the Reasons of Obtaining of Tax Benefits by the Taxpayer

The Plenum of the Higher Arbitration Court of the Russian Federation explains, for the purpose of resolving of tax disputes, which circumstances may certify or, on the contrary, not certify the fact of obtaining unreasonable tax benefits by the taxpayer. The tax benefit is implied to be a reduced amount of tax duty because, in particular, of reduction of the taxable base, obtaining a tax exemption, application of a lower tax rate, as well as obtaining the right for a return (offsetting) or reimbursement of the tax from the budget.

The lack of substantiation of the tax benefit may be certified, in particular, by the following circumstances:

impossibility of implementation by the taxpayer of the mentioned operations taking into account the time, place of location of the property or the volume of material resources economically necessary for production of commodities, carrying out works or rendering services;

absence of necessary conditions to reach the results of appropriate economic activities because of the absence of managerial or technical personnel, fixed assets, production capacities, warehouses, transport vehicles;

registration for taxation purposes of only those economic operations that are directly associated with the tax benefit if the given type of activities requires also other economic operations;

committing operations with commodities that have not been produced or could not be produced in the amount indicated by the taxpayer in the accounting documents.

However, it is necessary to keep in mind that individual circumstances may not serve as grounds to recognise the tax benefit unreasonable. Among them the Higher Arbitration Court emphasised:

creation of the organisation shortly before committing the economic operation;

interdependence of participants of transactions;

erratic nature of economic operations;

violations of tax legislation in the past;

carrying out a single operation;

carrying out operation at other than the place of location of the taxpayer;

making payments through the same bank;

transit payments between participants of interconnected economic operations;

use of intermediaries in economic operations.

Meanwhile, all these circumstances in aggregate and if interconnected with other circumstances may be qualified as certifying the fact of obtaining an unreasonable tax benefit by the taxpayer.

Recognising the tax benefit as unreasonable by the court implies a refusal to satisfy the taxpayer claims pertaining to it. In this case, one should keep in mind that recognising the tax benefit as unreasonable must not affect other rights of the taxpayer envisaged in the tax legislation.

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 list of the program measures is subdivided into four areas:

development of capacities of nuclear power stations;

development and reconstruction of production capacities of organisations of the nuclear fuel cycle;

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;

switching over to innovation technologies of development of the nuclear power industry.

Expected final results of implementation of the program include:

putting in operation of 10 new power units of nuclear power stations;

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.

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.

Order of the Federal Service of Enforcement in the Sphere of Public Health and Social Development No. 2240-Pr/06 of October 2, 2006 on the State Registration of Producer Limiting Selling Prices for Medicines (by Trade Names) Sold to Doctor (Feldsher) Prescriptions When Rendering Additional Free Medical Aid to Individual Categories of Citizens Entitled for the State Social Aid <br>

Defines the limiting selling producer prices for medicines (by trade names) sold to doctor (feldsher) prescriptions when rendering additional free medical aid to individual categories of citizens entitled for the state social aid in the form of a set of social services. The prices are introduced from November 1, 2006.

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