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RESOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of December 25, 2007 No. 14-P

On the case of check of constitutionality of Item 3 of article 2 of the Federal law "About Modification of Chapter 24 Parts Two of the Tax Code of the Russian Federation, the Federal Law "About Mandatory Pension Insurance in the Russian Federation" and Recognition Voided Some Provisions of Legal Acts of the Russian Federation" in connection with claims of citizens K. A. Katanyan, L. V. Revenko and D. V. Slobodyanyuk

On behalf of the Russian Federation

Constitutional court of the Russian Federation as a part of the chairman - the judge Yu. D. Rudkin, judges N. S. Bondar, G. A. Gadzhiyev, L. O. Krasavchikova, S. P. Mavrin, A.YA. Plums, V. G. Strekozova, B. S. Ebzeev, V. G. Yaroslavtsev,

with participation of citizens K. A. Katanyan, L. V. Revenko and D. V. Slobodyanyuk, the representative of the State Duma - Candidate of Law Sciences D. D. Tsabriya, the representative of the Federation Council - the doctor of jurisprudence E. V. Vinogradova, 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, Item 3 parts one, parts three and the fourth Article 3, Item 3 parts two of Article 22, Articles 36, 74, 86, 96, 97 and 99 Federal constitutional Laws "About the Constitutional Court of the Russian Federation",

considered case on check of constitutionality of Item 3 of article 2 of the Federal law "About Modification of Chapter 24 Parts Two of the Tax Code of the Russian Federation, the Federal Law "About Mandatory Pension Insurance in the Russian Federation" and Recognition Voided Some Provisions of Legal Acts of the Russian Federation" in open session.

Reason for consideration of the case were claims of citizens K. A. Katanyan, L. V. Revenko and D. V. Slobodyanyuk. 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 all claims 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 claims in one production.

Having heard the message of the judge-speaker S. P. Mavrin, explanation of agents of the parties, the expert opinion - doctors of jurisprudence M. L. Zakharov, performance the representatives invited in meeting: from the Prosecutor General of the Russian Federation - A. G. Kalugina, from the Ministry of Health and Social Development of the Russian Federation - Yu. V. Voronina, from the Pension fund of Russian Federatsiil.I. Siskin, having researched the submitted documents and other materials, the Constitutional Court of the Russian Federation established:

1. Presnensky district court of the city of Moscow refused to K.A. citizens working according to employment contracts. To Katanyan 1960 of year of birth, L. V. Revenko 1959 of year of birth and to D. V. Slobodyanyuk 1966 of year of birth (the decision of May 30, 2006, of June 7, 2006 and of October 13, 2006 respectively) in satisfaction of claims for recognition illegal decisions and actions of officials of department of the Pension Fund of the Russian Federation on the city of Moscow and the Moscow region which on request of applicants for return of the amounts of insurance premiums for forming of funded portion of work pension paid by insurers (employers) during the period from 2002 to 2004 considered on their individual personal accounts explained, in particular, that the Federal Law "About Mandatory Pension Insurance in the Russian Federation" does not provide such opportunity and since January 1, 2005 does not assume for insured persons 1966 of year of birth and further replenishment of funded portion of work pension, including in voluntary procedure is more senior.

1.1. N167-FZ "About Mandatory Pension Insurance in the Russian Federation" were established by the Federal Law which became effective since January 1, 2002 of December 15, 2001 bases of state regulation of mandatory pension insurance in the Russian Federation, the relations in system of mandatory pension insurance are settled, and also the legal status of subjects of mandatory pension insurance, the basis of origin and procedure of their rights and obligations, responsibility of subjects of mandatory pension insurance are determined (Article 1).

In particular, the paragraph third Item 2 of article 14 of the called Federal Law to the employers acting as insurers assigned obligation to pay to the budget of the Pension Fund of the Russian Federation for each physical person to which they make payments and which acts as insured person, the insurance premiums for mandatory pension insurance estimated in percentage terms to all payments which are due to this person under the relevant agreements. For insured persons - men from 1953 to 1966 year of birth and women from 1957 to 1966 year of birth the rate of insurance premiums was determined in the amount of 14 percent from which 12 percent intended for financing of insurance part of work pension, and 2 percent - for financing of its accumulated portion (the subitem 1 of Item 2 of Article 22).

Since January 1, 2005 the subitem 1 of Item 2 of article 22 of the Federal law "About Mandatory Pension Insurance in the Russian Federation" is effective in edition of Item 3 of article 2 of the Federal Law of July 20, 2004 with N70-FZ "About Modification of Chapter 24 Parts Two of the Tax Code of the Russian Federation, the Federal Law "About Mandatory Pension Insurance in the Russian Federation" and Recognition Voided Some Provisions of Legal Acts of the Russian Federation", in particular, it is provided by which that the insurance premiums paid by insurers for insured persons of the specified age categories in full go for financing of insurance part of their work pensions.

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