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On behalf of the Russian Federation

RESOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of December 19, 2019 No. 41-P

On the case of check of constitutionality of the subitem 15 of Item 2 of article 146 of the Tax Code of the Russian Federation in connection with request of Arbitration Court of Central federal district

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, N. V. Melnikov, Yu. D. Rudkin, V. G. Yaroslavtsev,

with participation of the representative of Arbitration Court of Central federal district - the judge of Arbitration Court of Central federal district Yu. V. Butchenko, the plenipotentiary of the State Duma in the Constitutional Court of the Russian Federation M. P. Bespalova, the representative of the Federation Council - the doctor of jurisprudence P. A. Kucherenko, 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 case on check of constitutionality of the subitem 15 of Item 2 of article 146 of the Tax Code of the Russian Federation in open session.

Reason for consideration of the case was the request of Arbitration Court of Central federal district. The basis to consideration of the case was the found uncertainty in question of whether there corresponds to the Constitution of the Russian Federation the legislative provision disputed by the applicant.

Having heard the message of the judge-speaker K. V. Aranovsky, explanation of agents of the parties, speeches of the representatives invited in meeting: from the Ministry of Justice of the Russian Federation - M. A. Melnikova, from the Ministry of Finance of the Russian Federation - I. A. Letunova, from the Federal Tax Service - O. S. Stepanova, having researched the submitted documents, and also other materials, the Constitutional Court of the Russian Federation

established:

1. The Arbitration Court of Central federal district calls into question constitutionality of the subitem 15 of Item 2 of article 146 of the Tax Code of the Russian Federation providing that transactions on realization of property and (or) property rights of the debtors recognized in accordance with the legislation of the Russian Federation as insolvent (bankrupts) are not recognized the taxation object for the purpose of Chapter 21 "Value added tax" of this Code.

As appears from the materials provided to the Constitutional Court of the Russian Federation, including from acts of Arbitration Courts, MPK Podlesny LLC acquired at APTs Fatezhsky Ltd declared bankrupt, goods according to the purchase and sale agreement. The seller exposed to the buyer of the invoice with the tax amount allocated in them on value added which the buyer declared to deduction in the specified declaration on the value added tax for the fourth quarter 2016. However the Interdistrict Inspectorate of the Federal Tax Service No. 5 for Kursk region made on November 2, 2017 the decision on involvement of MPK Podlesny LLC to responsibility for tax offense and suggested it to pay the additionally accrued value added tax, penalty fee and penalty what, in turn, the Office of the Federal Tax Service in Kursk region agreed with (the decision of January 19, 2018).

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