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DECISION OF ECONOMIC COURT OF COMMONWEALTH OF INDEPENDENT STATES

of December 21, 1995 No. 07/95

Economic Court of the Commonwealth of Independent States in structure:

the chairman - the Chairman of Economic Court Dashuk L. A.,

judges of Economic Court of Abdrakhmanov S. S., Apostle D.D., Begaliyev M. A., Bekenova R. A., Vylkova I. K., Kerimbayeva A. Sh., Makhmudova L. Sh., Miroshnik V. I., Simonyana G. V., Tolibova X.,

in case of Madudina T. I. secretary.,

with participation:

representative of Mir Intergovernmental TV & Radio Company Sukhanov M. E.,

General adviser of Economic Court Hvaley V. V.,

having considered case on request of Mir Intergovernmental TV & Radio Company on interpretation in proceeding in open court,

established:

In request of Mir Intergovernmental TV & Radio Company the following is specified.

On December 24, 1993 the Agreement on international legal guarantees of free and independent implementation of activities of Mir Intergovernmental TV & Radio Company is signed by heads of states of the Commonwealth. It is provided in article 6 of this Agreement: "1. The company, its property are exempted from the direct taxes and charges of any nature, except payments for municipal and other similar services. 2. The company is exempted from customs fees and restrictions when importing and exporting objects, held for use for the purpose of, MTRK "World" provided by the Charter."

The Mir Intergovernmental TV & Radio Company and its branches (representations) when implementing according to the Charter of productive and business activity make the corresponding payments in budgets of the State Parties of the Agreement.

In view of the fact that in customs and tax authorities of the founder states of MTRK "World" there are questions of procedure for application of article 6 of the Agreement, the Mir Intergovernmental TV & Radio Company asks to give interpretation of this Article with indication from what specifically types of tax and customs fees it is exempted.

Having heard the judge-speaker Makhmudova L. Sh., representative of Mir Intergovernmental TV & Radio Company Sukhanov M. E., having analysed the conclusion of the General adviser of Economic Court Hvaley V. V. and having researched the documents which are available in case, the Economic Court comes to the following conclusions.

From the documents signed within the Commonwealth of Independent States the term "direct taxes" contains only in the Agreement between the governments of the State Parties of the Commonwealth of Independent States on the agreed principles of tax policy of March 13, 1992. Article 1 of this Agreement subdivides taxes on straight lines (the income tax of the companies, associations and the organizations, the income tax from physical persons) and indirect (the value added tax and excises).

However the specified Agreement becomes effective from the moment of delivery to depositary of the third notification, confirmatory that the proper interstate procedures necessary for its entry into force (Article 6) are performed.

Apparently from case papers, adequate notices are handed over to the state depositary only by the Republic of Belarus (on June 10, 1993) and the Republic of Kazakhstan (on April 20, 1994).

Until the Agreement on the agreed principles of tax policy does not become effective, it cannot be unambiguously used by Court as source of interpretation of the term "direct taxes".

The existing national legal system of the founder states of MTRK "World" also does not contain clear split of taxes by their types.

One of exceptions is the Law of the Russian Federation "About excises" of December 6, 1991. According to article 1 of this Law excises are carried to indirect taxes which join in the price of goods and are paid by the buyer.

From the reply of the Ministry of Finance of the Republic of Armenia it is visible that the excise tax and the value added tax are considered as indirect taxes. However in the answer references to any legal acts of the Republic are not contained.

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