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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",

considered in open session case on check of constitutionality of provisions of Item 5 of Article 18, of 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.

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:

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