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On behalf of the Russian Federation

RESOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of December 2, 2021 No. 51-P

On the case of check of constitutionality of provisions of Article 21.1 and Item 7 of article 22 of the Federal law "About State Registration of Legal Entities and Individual Entrepreneurs" in connection with the claim of the citizen V. I. Trinko

Constitutional court of the Russian Federation as a part of the Chairman V. D. Zorkin, judges K. V. Aranovsky, G. A. Gadzhiyev, L. M. Zharkova, S. M. Kazantsev, S. D. Knyazev, A. N. Kokotov, L. O. Krasavchikova, S. P. Mavrin, N. V. Melnikov, V. G. Yaroslavtsev,

being guided by Article 125 (the part Item "and" 4) Constitutions of the Russian Federation, Item 3 parts one, parts three and the fourth Article 3, Article part one 21, Articles 36, 47.1, 74, 86, 96, 97 and 99 Federal constitutional Laws "About the Constitutional Court of the Russian Federation",

considered in meeting without carrying out hearing case on check of constitutionality of Article 21.1 and Item 7 of article 22 of the Federal law "About State Registration of Legal Entities and Individual Entrepreneurs".

Reason for consideration of the case was the claim of the citizen V. I. Trinko. 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 S. M. Kazantsev, having researched the submitted documents and other materials, the Constitutional Court of the Russian Federation

established:

1. The Federal Law of August 8, 2001 "About state registration of legal entities and individual entrepreneurs" determines No. 129-FZ in the article 21.1 "Exception of the Legal Entity of the Unified State Register of Legal Entities according to the Decision of Registering Body" that:

the legal entity who within the last twelve months preceding the moment of adoption of the relevant decision by registering body did not submit documents of the reporting stipulated by the legislation the Russian Federation about taxes and fees, and did not perform transactions at least according to one bank account, is recognized actually stopped the activities, can be excluded from the Unified State Register of Legal Entities according to the procedure, provided by this Federal Law (Item 1);

in the presence of at the same time all signs of the invalid legal entity specified in Item 1 of this Article the registering body makes the decision on the forthcoming exception of the legal entity of the Unified State Register of Legal Entities; the decision on the forthcoming exception is not made in the presence at registering body of the data provided by the subitem "i.2" Item 1 of article 5 of this Federal Law (Item 2);

the decision on the forthcoming exception shall be published in press organs in which data on state registration of the legal entity, within three days are published from the moment of adoption of such decision; along with the decision on the forthcoming exception data on procedure and terms of the direction of statements shall be published by the invalid legal entity, creditors or other persons whose rights and legitimate interests are infringed in connection with exception of the invalid legal entity of the Unified State Register of Legal Entities, with indication of the address to which applications (Item 3) can be directed;

statements shall be motivated and can be directed or provided to registering body by the methods specified in Item 6 of article 9 of this Federal Law, in time not later than three months from the date of publication of the decision on the forthcoming exception; in that case the decision on exception of the invalid legal entity of the Unified State Register of Legal Entities is not made (Item 4);

the procedure for exception of the legal entity of the Unified State Register of Legal Entities provided by this Article is applied also in cases: a) impossibility of liquidation of the legal entity in view of lack of funds for the expenses necessary for its liquidation, and impossibility to assign these expenses on his founders (participants); b) availability in the Unified State Register of Legal Entities of data concerning which record about their unauthenticity, within more than six months is made from the moment of introduction of such record (Item 5).

According to Item 7 of article 22 of the called Federal Law if during term, stipulated in Item 4 its Articles 21.1 of the statement are not directed and are not provided, the registering body excludes the legal entity from the Unified State Register of Legal Entities by entering into it of the corresponding record; the registering body does not exclude the legal entity from the Unified State Register of Legal Entities in the presence at registering body of the data provided by the subitem "i.2" Item 1 of article 5 of this Federal Law.

1.1. Constitutionality of the given regulations is disputed by the citizen V. I. Trinko - the member of the AVTOKOMP-1 garage building cooperative recognized by Interdistrict Inspectorate of the Federal Tax Service No. 46 for the city of Moscow actually stopped the activities. The decision of November 13, 2017 inspection excluded cooperative from the Unified State Register of Legal Entities. V. I. Trinko's claims not concordant with line item of tax authority are left without satisfaction with decisions of Office of the Federal Tax Service in the city of Moscow of November 23, 2018 and the deputy manager of the Federal Tax Service of February 8, 2019.

Behind protection of the rights as member of cooperative V. I. Trinko appealed to Arbitration Court of the city of Moscow which the decision of September 27, 2019 left without change by resolutions of the Ninth Arbitration Appeal Court of December 24, 2019 and Arbitration Court of the Moscow district of May 27, 2020 refused satisfaction of requirements about recognition of decisions of tax authorities with illegal. As specified courts, the registering body observes procedure for exception of the legal entity of the register, and V. I. Trinko did not exercise the right and did not declare in the objection time established by the law concerning the forthcoming exception of cooperative of the Unified State Register of Legal Entities.

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