Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

On behalf of the Russian Federation

RESOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of October 31, 2019 No. 32-P

On the case of check of constitutionality of provisions of Item 5 of Article 18, articles 20 and 21 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", part 22 of article 26 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 Item 6.1 of article 78 of the Tax Code of the Russian Federation in connection with request of the Supreme Court of the Russian Federation

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, V. G. Yaroslavtsev,

with participation of the representative of the Supreme Court of the Russian Federation - the judge of the Supreme Court of the Russian Federation A. G. Pershutov, the plenipotentiary of the State Duma in the Constitutional Court of the Russian Federation M. P. Bespalova, the representative of the Federation Council - the member of the committee of the Federation Council on the constitutional legislation and the state construction I. V. Rukavishnikova, the plenipotentiary of the President of the Russian Federation in the Constitutional Court of the Russian Federation M. V. Krotov,

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, 74, 86, 101, 102 and 104 Federal constitutional laws "About the Constitutional Court of the Russian Federation",

Reason for consideration of the case was the request of the Supreme Court of the Russian Federation. 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 G. A. Gadzhiyev, explanation of agents of the parties, speeches of the representatives invited in meeting: from the Federal Tax Service - A. A. Matviyenko, from the Pension Fund of the Russian Federation - R. A. Sokolova, from Gazpromneft Development LLC - L. N. Starzhenetskoy, from the Ministry of Justice of the Russian Federation - M. A. Melnikova, from the Prosecutor General of the Russian Federation - T. A. Vasilyeva, having researched the submitted documents and other materials, the Constitutional Court of the Russian Federation

established:

1. The Supreme Court of the Russian Federation disputes constitutionality of the following regulations of the Federal Law of July 3, 2016 No. 250-FZ "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":

Articles 20, determining that control of correctness of calculation, completeness and timeliness of payment (transfer) of the insurance premiums in state non-budgetary funds which are subject to payment for the accounting (settlement) periods which expired till January 1, 2017 is performed by relevant organs of the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation according to the procedure, No. 250-FZ operating about day of entry into force of the Federal Law of July 3, 2016;

Articles 21, according to which the decision on return of the amounts of excessively paid (collected) insurance premiums, penalty fee and penalties for the accounting (settlement) periods which expired till January 1, 2017 is accepted by relevant organs of the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation within 10 working days from the date of receipt of the written application (the application submitted electronically with the strengthened qualified digital signature on telecommunication channels) of the insurer about return of excessively paid (collected) amounts of insurance premiums, penalty fee and penalties (part 1); if the amount of excessively paid insurance premiums arises owing to provision by the payer of insurance premiums of the specified calculation, the term specified regarding 1 this Article is estimated from the date of completion by body of the Pension Fund of the Russian Federation, body of Social Insurance Fund of the Russian Federation of cameral check of the specified calculation (part 2); the decision on return of the amounts of excessively paid (collected) insurance premiums, penalty fee and penalties for the accounting (settlement) periods which expired till January 1, 2017 is accepted in case of absence at the payer of insurance premiums of the debt which arose for the accounting (settlement) periods which expired till January 1, 2017 (part 3); next day after decision making about return of the amounts of excessively paid (collected) insurance premiums, penalty fee and penalties the body of the Pension Fund of the Russian Federation, body of Social Insurance Fund of the Russian Federation send it to the relevant tax authority (part 4).

The applicant asks to check constitutionality of the given regulations in system communication with the following legislative provisions:

Full text available with active License only!

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 38000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.