On behalf of the Russian Federation

RESOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of May 31, 2023 No. 28-P

On the case of check of constitutionality of Articles 248 and 249, Item 1 of Article 251 and article 271 of the Tax Code of the Russian Federation, and also Items 1 and 3 of Article 5 and Item 2 of article 134 of the Federal law "About Insolvency (Bankruptcy)" in connection with request of the Supreme Court of the Russian Federation and the claim of "Company of Construction Works of Power" limited liability company

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

being guided by Article 125 (part 4) Constitutions of the Russian Federation, part one Items 3 and 3.1, parts three and the fourth Article 3, Article part one 21, Articles 36, 47.1, 74, 86, 96, 97, 99, 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 Articles 248 and 249, of Item 1 of Article 251 and article 271 of the Tax Code of the Russian Federation, and also Items 1 and 3 of Article 5 and Item 2 of article 134 of the Federal law "About Insolvency (Bankruptcy)".

Reason for consideration of the case were the request of the Supreme Court of the Russian Federation and the claim of "Company of Construction Works of Power" limited liability company. 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 applicants of legislative provision.

As the request and the claim concern the same subject, the Constitutional Court of the Russian Federation, being guided by article 48 of the Federal constitutional Law "About the Constitutional Court of the Russian Federation", connected cases on these addresses in one production.

Having heard the message of the judge-speaker L. M. Zharkova, having researched the submitted documents and other materials, the Constitutional Court of the Russian Federation

established:

1. For the purposes of collection of the income tax of the organizations article 248 of the Tax Code of the Russian Federation determines that the income is the income from sales of goods (works, services) and property rights, and also non-operating incomes. According to article 249 of this Code the income from realization are recognized proceeds from sales of goods (works, services) as self-produced, and earlier acquired, proceeds from sales of property rights; such revenue is subject to determination proceeding from all receipts connected with calculations for the realized goods (works, services) or the property rights expressed in cash or natural form. Item 1 of article 251 of this Code contains list of the income which is not considered in case of determination of tax base, and its Article 271 regulates procedure for recognition of the income in case of accrual method.

The Federal Law of October 26, 2002 No. 127-FZ "About insolvency (bankruptcy)" (further - the Bankrupcy law) opens the concept of the current payments of Item 1 of Article 5 used in it and regulates priority of satisfaction of requirements of creditors for the current payments in Item 3 of Article 5 and Item 2 of Article 134.

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