On behalf of the Russian Federation

RESOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of March 13, 2008 No. 5-P

On the case of check of constitutionality of separate provisions of subitems 1 and 2 of Item 1 of article 220 of the Tax Code of the Russian Federation in connection with claims of citizens S. I. Anikin, N. V. Ivanova, A. V. Kozlov, V. P. Kozlov and T. N. Kozlova

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

with participation of the citizen S. I. Anikin, 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 separate provisions of subitems 1 and 2 of Item 1 of article 220 of the Tax Code of the Russian Federation in open session.

Reason for consideration of the case were claims of citizens S. I. Anikin, N. V. Ivanova, A. V. Kozlov, V. P. Kozlov and T. N. Kozlova. 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 messages of judges-speakers G. A. Gadzhiyev and A.YA. Plums, explanations of agents of the parties, opinion of the specialist - Candidate of Law Sciences I. A. Tsindeliani, speech of the representatives invited in meeting: from the Government of the Russian Federation - the plenipotentiary of the Government of the Russian Federation in the Constitutional Court of the Russian Federation M. Yu. Barshchevsky, from the Prosecutor General of the Russian Federation - A. G. Kalugina, having researched the submitted documents and other materials, the Constitutional Court of the Russian Federation

established:

1. Of the subitem 2 of Item 1 of article 220 of the Tax Code of the Russian Federation in the edition operating before entry into force of the Federal Law of August 20, 2004 N 112-FZ it was provided by the paragraph to the fourth, in particular, that in case of property acquisition in common ownership the size of the property tax deduction on income tax estimated according to this subitem is distributed between co-owners according to their ownership ratio.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info