On behalf of the Russian Federation

RESOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of July 19, 2019 No. 30-P

On the case of check of constitutionality of provisions of article 24.1 of the Federal law "About Production Wastes and Consumption" in connection with request of Arbitration Court of the Republic of Karelia

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, O. S. Hokhryakova, V. G. Yaroslavtsev,

being guided by Article 125 (part 4) Constitutions of the Russian Federation, part one Item 3.1, parts three and the fourth Article 3, Article part one 21, Articles 36, 47.1, 74, 86, 101, 102 and 104 Federal constitutional laws "About the Constitutional Court of the Russian Federation",

considered in meeting without carrying out hearing case on check of constitutionality of provisions of article 24.1 of the Federal law "About Production Wastes and Consumption".

Reason for consideration of the case was the request of Arbitration Court of the Republic of Karelia. The basis to consideration of the case was the found uncertainty in question of whether there correspond the Constitutions of the Russian Federation disputed by the applicant of legislative provision.

Having heard the message of the judge-speaker N. S. Bondar, having researched the submitted documents and other materials, the Constitutional Court of the Russian Federation

established:

1. Article 24.1 of the Federal Law of June 24, 1998 No. 89-FZ "About production wastes and consumption" establishes utilization collection which is paid for each wheel vehicle (chassis), each self-propelled machine, each trail car to them imported into the Russian Federation or made, made in the Russian Federation, except for the vehicles specified in Item 6 of this Article for the purpose of providing ecological safety including for protection of health of the person and the environment against harmful effects of operation of vehicles, taking into account their technical characteristics and depreciation (Item 1);

provides that types and categories of vehicles concerning which utilization collection is paid procedure for its collection and its sizes are determined by the Government of the Russian Federation (Items 2 and 4);

carries to payers of utilization collection including persons performing import of vehicles to the Russian Federation (Item 3);

fixes that in case of establishment of the amount of utilization collection are considered year of release of the vehicle, its weight and other physical characteristics exerting impact on costs in connection with implementation of activities for the address with the waste formed as a result of loss by such vehicle of the consumer properties (Item 5);

provides compensation for the account of means of the federal budget of costs of the organizations and individual entrepreneurs connected with implementation by them of activities for the address with the waste formed as a result of loss by vehicles concerning which utilization collection is paid of the consumer properties and also assumes refusal of collection of payment from owners (owners) of vehicles concerning whom utilization collection, in connection with transfer of the waste formed as a result of loss by such vehicles of the consumer properties, to the organizations and the individual entrepreneurs performing activities for the address with waste or representatives of data of the organizations (Items 8 and 9) is paid.

1.1. The Arbitration Court of the Republic of Karelia disputes constitutionality of provisions of article 24.1 of the Federal law "About Production Wastes and Consumption" in connection with the case on the claim of the Central excise customs which is in its production to the individual entrepreneur A. about collection of unpaid utilization collection.

As appears from the materials provided to the Constitutional Court of the Russian Federation, the individual entrepreneur A. in December, 2016 imported into the Russian Federation in the mode of customs procedure of temporary import (admission) the driverless vehicle leased from the foreign company, which is subject to return to the lessor after the duration of the agreement of lease. The central excise customs, believing that any import of the vehicle, including in customs procedure of temporary import (admission), involves obligation on payment of utilization collection, on January 25, 2019 appealed to Arbitration Court of the Republic of Karelia with the claim to the individual entrepreneur A. about the debt repayment on utilization collection estimated in the amount of 9 000 000 rubles.

Having come to conclusion that in question of constitutionality of provisions of article 24.1 of the Federal law "About Production Wastes and Consumption" there is uncertainty, the Arbitration Court of the Republic of Karelia determination of March 15, 2019 suspended proceeedings and appealed to the Constitutional Court of the Russian Federation according to the procedure of Article 125 (part 4) Constitutions of the Russian Federation.

As it is specified in request, provisions of article 24.1 of the Federal law "About Production Wastes and Consumption" allow possibility of recognition without good legal causes by subject to taxation by utilization collection of the vehicles which are temporarily imported on the territory of the Russian Federation and, therefore, possibility of assignment of obligation on payment of utilization collection on persons who performed such import that it will not be approved with requirements of article 57 of the Constitution of the Russian Federation.

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