SOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of May 14, 2018

About approval of the Overview of practice of the Constitutional Court of the Russian Federation for the first quarter 2018

Constitutional court of the Russian Federation as a part of the Chairman V. D. Zorkin, K. V. Aranovsky's judges, A. I. Boytsova, N. S. Bondar, G. A. Gadzhiyev, Yu. M. Danilov, L. M. Zharkova, S. M. Kazantsev, S. D. Knyazev, A. N. Kokotov, L. O. Krasavchikova, S. P. Mavrin, N. V. Melnikov, Yu. D. Rudkin,

having heard information of the Chairman of the Constitutional Court of the Russian Federation on the Overview of practice of the Constitutional Court of the Russian Federation prepared by the Secretariat of the Constitutional Court of the Russian Federation for the first quarter 2018,

solved:

1. Approve the Overview of practice of the Constitutional Court of the Russian Federation for the first quarter 2018.

2. Place the Overview of practice of the Constitutional Court of the Russian Federation for the first quarter 2018 on the official site of the Constitutional Court of the Russian Federation.

3. Publish the Overview of practice of the Constitutional Court of the Russian Federation for the first quarter 2018 in "the Bulletin of the Constitutional Court of the Russian Federation".

The overview of practice of the Constitutional Court of the Russian Federation for the first quarter 2018

This overview is devoted to the most important decisions made by the Constitutional Court of the Russian Federation (further - the Constitutional Court) in the first quarter 2018 (the resolution, determination according to claims and requests).

I. Constitutional fundamentals of public law

1. The resolution of January 17, 2018 No. 3-P the Constitutional Court gave assessment to constitutionality of part 1 of article 46 of the Federal law "About Insurance Premiums in the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Health Insurance Fund" and article 20 of the Federal Law "About modification of separate legal acts of the Russian Federation and recognition voided separate legal acts (provisions of legal acts) of the Russian Federation in connection with adoption of the Federal Law "About Modification of Parts the First and Second the Tax Code of the Russian Federation in connection with Transfer of Powers to Tax Authorities on Administration of Insurance Premiums for Compulsory Pension, Social and Medical Insurance".

The challenged provisions were consideration subject so far as on their basis the issue of attraction since January 1, 2017 of payers of insurance premiums to responsibility for non-presentation at the scheduled time of calculation for the assessed and paid insurance premiums in the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation which are subject to payment for the accounting (settlement) periods which expired till January 1, 2017 is resolved.

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