Windfall tax for major companies to be introduced in Russia
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Monitoring of the Federal Legislation dated 17.11.2006
Decision of the Government of the Russian Federation No. 663 of November 11, 2006 on the Endorsement of the Regulation on the Call up to the Military Service for the Citizens of the Russian Federation
Regulates the procedure of call up to the military service for male citizens of the Russian Federation 18 to 27 years of age registered for the military service and not being in the reserve, as well as those having graduated from the state, municipal or non-state institutions of higher professional education that have state accreditation in appropriate areas of training and included in the reserve as officers.
In addition to the available authority of military commissars pertaining to organisation of the call up to the military service, the following are also included: submission of requests for medical personnel to the heads of medical institutions and requests for technical personnel and necessary material resources to the bodies of local government; military and professional guidance for draft servicemen; arranging registers of draft servicemen avoiding the military service; selection and preparation of materials for the Federal Security Service on citizens to execute the special duties of the military service.
Regulates in detail the issues of outfit of draft and assembly points. They must have, in particular, instruments and medical equipment necessary for the medical examinations and certification, as well as equipment and materials for professional psychological selection.
With assistance of the body of executive power, the sale of first necessity items is arranged at the assembly point, education work is carried out with draft servicemen.
According to the new Regulation, munitions are provided to draft servicemen at the assembly point.
Before leaving to the place of service, the draft servicemen are assigned the military grade of non-rated men through the order of the Military Commissar of the subject of the Russian Federation.
In addition to the available authority of military commissars pertaining to organisation of the call up to the military service, the following are also included: submission of requests for medical personnel to the heads of medical institutions and requests for technical personnel and necessary material resources to the bodies of local government; military and professional guidance for draft servicemen; arranging registers of draft servicemen avoiding the military service; selection and preparation of materials for the Federal Security Service on citizens to execute the special duties of the military service.
Regulates in detail the issues of outfit of draft and assembly points. They must have, in particular, instruments and medical equipment necessary for the medical examinations and certification, as well as equipment and materials for professional psychological selection.
With assistance of the body of executive power, the sale of first necessity items is arranged at the assembly point, education work is carried out with draft servicemen.
According to the new Regulation, munitions are provided to draft servicemen at the assembly point.
Before leaving to the place of service, the draft servicemen are assigned the military grade of non-rated men through the order of the Military Commissar of the subject of the Russian Federation.
Decision of the Government of the Russian Federation No. 664 of November 11, 2006 on the Endorsement of the Rules of Paying out of Lumpsum Allowances to Victims, Witnesses and Other Participants of Criminal Proceedings Where a Decision Is Taken According to Established Procedure on Their State Protection
The rules define the amounts and procedure of paying out of lumpsum allowances to victims, witnesses and other participants of criminal proceedings (according to Article 2 of the Federal Law on the state protection of victims, witnesses and other participants of criminal proceedings) where a decision was taken according to established procedure on the state protection, and in case of death of the protected person because of his participation in the criminal proceedings, to the family members of the deceased and his dependants.
The grounds to pay out the allowance is the decision (ruling) on the measures of social protection taken by: the court (judge), prosecutor, chief of the body of investigation or the investigator processing the application of the crime or the criminal case, if otherwise is not envisaged in the legislation of the Russian Federation on the criminal procedures.
The Decision (ruling) contains the reasons for paying out the allowance in the specified amount, information of the personal identification document of the recipient, as well as the details of the account opened by the protected person (family members of the deceased and his dependants) in credit organisations or the mail address (at the choice of the mentioned persons).
The Decision (ruling) is sent for execution to the Federal Service of Enforcement in the Sphere of Public Health and Social Development, as well as to the persons in case.
The allowance is paid out to the application without time limits.
The Decision also defines the procedure of paying out of allowances if the injuries or another damage to health later incurred a disability or death of the protected person.
The grounds to pay out the allowance is the decision (ruling) on the measures of social protection taken by: the court (judge), prosecutor, chief of the body of investigation or the investigator processing the application of the crime or the criminal case, if otherwise is not envisaged in the legislation of the Russian Federation on the criminal procedures.
The Decision (ruling) contains the reasons for paying out the allowance in the specified amount, information of the personal identification document of the recipient, as well as the details of the account opened by the protected person (family members of the deceased and his dependants) in credit organisations or the mail address (at the choice of the mentioned persons).
The Decision (ruling) is sent for execution to the Federal Service of Enforcement in the Sphere of Public Health and Social Development, as well as to the persons in case.
The allowance is paid out to the application without time limits.
The Decision also defines the procedure of paying out of allowances if the injuries or another damage to health later incurred a disability or death of the protected person.
Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 115 of October 24, 2006 on Certain Issues Pertaining to Execution of Decisions in Cases of Administrative Violations
The Presidium of the Higher Arbitration Court of the Russian Federation explained some issues emerging in the course of execution of decisions in cases of administrative violations. It emphasised, in particular, the issues of execution of decisions disqualifying independent entrepreneurs engaged in activities of management of the legal entity, including the bankruptcy commissioners.
Since execution of such decisions is done through discontinuation of the appropriate contract with the person having permitted violations, the courts in the operative part of the resolution disqualifying the independent entrepreneurs (except for the bankruptcy commissioners) should indicate information on the contract for the mentioned activities, if such contract with this person has been concluded as of the moment taking the decision. The decision on the punishment in the form of disqualification is considered to be executed from the moment of its entry in force, therefore, the disqualified person may not engage in activities of management of the legal entity from this moment.
As to the bankruptcy commissioners, their disqualification is implemented according to the procedure envisaged in the Federal Law on insolvency (bankruptcy). In this connection, the copy of the appropriate decision must be sent to the federal body of executive power in charge of control of activities of self-regulating organisations of bankruptcy commissioners; to the Ministry of Internal Affairs of the Russian Federation (appropriate territorial body); to the self-regulating organisation of bankruptcy commissioners where the given bankruptcy commissioner is a member; to the arbitration court processing the appropriate bankruptcy case; as well as on paper or in the electronic form to the Higher Arbitration Court of the Russian Federation for placing on its Internet site.
Having received such decision, the arbitration court processing the case of bankruptcy must adopt a ruling to dismiss the bankruptcy commissioner. Any solicitation on the part of participants of the arbitration process is not required.
The Information Letter also contains explanations pertaining to the procedure of calculation of the yearly time limits specified in Part 1 of Article 31.9 of the Code of Administrative Procedures of the Russian Federation, after which the decision on the administrative punishment is not executed.
Since execution of such decisions is done through discontinuation of the appropriate contract with the person having permitted violations, the courts in the operative part of the resolution disqualifying the independent entrepreneurs (except for the bankruptcy commissioners) should indicate information on the contract for the mentioned activities, if such contract with this person has been concluded as of the moment taking the decision. The decision on the punishment in the form of disqualification is considered to be executed from the moment of its entry in force, therefore, the disqualified person may not engage in activities of management of the legal entity from this moment.
As to the bankruptcy commissioners, their disqualification is implemented according to the procedure envisaged in the Federal Law on insolvency (bankruptcy). In this connection, the copy of the appropriate decision must be sent to the federal body of executive power in charge of control of activities of self-regulating organisations of bankruptcy commissioners; to the Ministry of Internal Affairs of the Russian Federation (appropriate territorial body); to the self-regulating organisation of bankruptcy commissioners where the given bankruptcy commissioner is a member; to the arbitration court processing the appropriate bankruptcy case; as well as on paper or in the electronic form to the Higher Arbitration Court of the Russian Federation for placing on its Internet site.
Having received such decision, the arbitration court processing the case of bankruptcy must adopt a ruling to dismiss the bankruptcy commissioner. Any solicitation on the part of participants of the arbitration process is not required.
The Information Letter also contains explanations pertaining to the procedure of calculation of the yearly time limits specified in Part 1 of Article 31.9 of the Code of Administrative Procedures of the Russian Federation, after which the decision on the administrative punishment is not executed.
Decision of the Higher Arbitration Court of the Russian Federation No. 10652/06 of October 23, 2006
The Higher Arbitration Court of the Russian Federation invalidated Paragraph 13 of Section "For the Purposes of Article 171 of the Tax Code of the Russian Federation" of the Appendix to the Letter of the Federal Tax Service of Russia No. MM-6-03/886 of October 19, 2005 explaining that VAT amounts accepted for exemption by the taxpayer in compliance with Articles 171, 172 of the Tax Code of the Russian Federation for commodities (works, services), including the fixed assets and non-material assets, purchased for operations recognised as objects of taxation under Chapter 21 of the Tax Code of the Russian Federation but not used for the mentioned operations must be restored and transferred to the budget; the cost of the stolen property must be reimbursed at the expense of the culprits with VAT included.
The court, while rejecting the appeal to terminate the proceedings stating that the challenged act is not of normative nature, emphasised that since the challenged explanations are conveyed to the tax inspections with a directive to use them in their work, therefore, the Letter is intended for continuous application by the tax bodies, including the functions of tax control. Therefore, it may not be regarded as an act of normative nature in spite of the form, as well as the absence of the state registration of the Letter and its publication in the official source. Meanwhile, according to the Regulation on the Federal Tax Service endorsed by the Decision of the Government of the Russian Federation No. 506 of September 30, 2004, the Federal Tax Service has no authority to issue normative legal acts on issues of taxes and fees. Thus, the mentioned Letter, which has the nature of the normative legal act, has been issued by an unauthorised body.
As to the essence of the challenged provision, the court explained the following. Item 3 of Article 170 of the Tax Code of the Russian Federation envisages the cases when VAT amounts accepted for exemption by the taxpayer for commodities (works, services), including the fixed assets and non-material assets, proprietary rights, must be restored. The shortage of commodities revealed during inventory taking or pilferage are not included in the cases listed in Item 3 of Article 170 of the Tax Code of the Russian Federation. Therefore, the challenged provision contains the rule obliging the taxpayers to transfer to the budget VAT amounts earlier accepted for exemption, which is not envisaged in the legislation on taxation.
The court, while rejecting the appeal to terminate the proceedings stating that the challenged act is not of normative nature, emphasised that since the challenged explanations are conveyed to the tax inspections with a directive to use them in their work, therefore, the Letter is intended for continuous application by the tax bodies, including the functions of tax control. Therefore, it may not be regarded as an act of normative nature in spite of the form, as well as the absence of the state registration of the Letter and its publication in the official source. Meanwhile, according to the Regulation on the Federal Tax Service endorsed by the Decision of the Government of the Russian Federation No. 506 of September 30, 2004, the Federal Tax Service has no authority to issue normative legal acts on issues of taxes and fees. Thus, the mentioned Letter, which has the nature of the normative legal act, has been issued by an unauthorised body.
As to the essence of the challenged provision, the court explained the following. Item 3 of Article 170 of the Tax Code of the Russian Federation envisages the cases when VAT amounts accepted for exemption by the taxpayer for commodities (works, services), including the fixed assets and non-material assets, proprietary rights, must be restored. The shortage of commodities revealed during inventory taking or pilferage are not included in the cases listed in Item 3 of Article 170 of the Tax Code of the Russian Federation. Therefore, the challenged provision contains the rule obliging the taxpayers to transfer to the budget VAT amounts earlier accepted for exemption, which is not envisaged in the legislation on taxation.
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