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SOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of July 17, 2012

About approval of the overview of practice of the Constitutional Court of the Russian Federation for the first quarter 2012

Constitutional court of the Russian Federation as a part of the Chairman V. D. Zorkin, K. V. Aranovsky's judges, A. I. Boytsova, N. S. Bondar, G. A. Gadzhiyev, Yu. M. Danilov, L. M. Zharkova, G. A. Zhilin, S. M. Kazantsev, M. I. Kleandrov, S. D. Knyazev, A. N. Kokotov, L. O. Krasavchikova, S. P. Mavrin, N. V. Melnikov, Yu. D. Rudkin, N. V. Seleznyov, O. S. Hokhryakova, V. G. Yaroslavtsev,

having heard information of the Chairman of the Constitutional Court on the Overview of practice of the Constitutional Court of the Russian Federation prepared by the Secretariat of the Constitutional Court of the Russian Federation for the first quarter 2012,

solved:

1. Approve the Overview of practice of the Constitutional Court of the Russian Federation for the first quarter 2012.

2. Place the Overview of practice of the Constitutional Court of the Russian Federation for the first quarter 2012 on the official site of the Constitutional Court of the Russian Federation.

3. Publish the Overview of practice of the Constitutional Court of the Russian Federation for the first quarter 2012 in the Bulletin of the Constitutional Court of the Russian Federation.

 

Chairman of the Constitutional Court of the Russian Federation V. D. ZORKIN

The overview of practice of the Constitutional Court of the Russian Federation for the first quarter 2012

This overview is devoted to the most important decisions made by the Constitutional Court of the Russian Federation (further - the Constitutional Court) in the first quarter 2012 (the resolution, determination according to claims).

I. Constitutional fundamentals of public law

1. The resolution of February 28, 2012 N 4-P Constitutional Court gave assessment to constitutionality of provisions of Item 11 of article 12 of the Federal law "About the General Principles of the Organization of Legislative (Representative) and Executive Bodies of the Government of Subjects of the Russian Federation".

The applicant disputed legislative provision according to which the deputy elected as a part of the candidate list allowed to distribution of deputy mandates in legislative (representative) public authority of the subject of the Russian Federation has no right to leave fraction in which it consists according to item 4 of article 4 of this Federal Law, and can be the member only of that political party as a part of which candidate list he was elected.

It agrees to the decision passed by the Constitutional Court the disputed regulation does not assume possibility of exception of the deputy of legislative (representative) public authority of the subject of the Russian Federation of fraction in which it consists according to item 4 of article 4 of this Federal Law, and early termination of its deputy powers owing to its exit of political party as a part of which candidate list he was elected the deputy.

2. The resolution of March 1, 2012 N 6-P Constitutional Court gave assessment of constitutionality of provisions of paragraph two of the subitem 2 of Item 1 of article 220 of the Tax Code of the Russian Federation.

The applicant disputed the legislative provisions regulating provision to the taxpayer (in case of determination of the size of tax base on income tax) the property tax deduction in the amount of actually made expenses on acquisition by parents of property of the minor children of the real estate in the territory of the Russian Federation.

In the decision the Constitutional Court recognized the right of the parent who incurred expenses on acquisition in the territory of the Russian Federation of premises in property of the minor child, on single use of the property tax deduction on income tax in the amount of actually made expenses in the limits established by the law.

At the same time the child addressed to whom the parent acquired the real estate does not lose the right to the property tax deduction in the future, including before age of majority when it has sources of own income creating tax base on income tax at the expense of which other premises can be acquired by it in property.

In case of the solution of question of provision to the parent who incurred expenses on acquisition of housing in property of the minor child of the property tax deduction tax authorities and courts shall take into account the documents confirming the fact of execution by it of the specified expenses (the statement on transactions on the bank account, acknowledgment receipts by the seller of cash, etc.).

3. The resolution of March 27, 2012 N 8-P Constitutional Court gave assessment to constitutionality of provisions of Item 1 of article 23 of the Federal law "About International Treaties of the Russian Federation".

The applicant disputed the legislative provision allowing temporary application of the international treaties of the Russian Federation affecting the rights, freedoms and obligations of man and citizen and establishing at the same time other rules, than provided by the law before their entry into force without official publication for general data.

The constitutional court recognized the disputed legislative provision not contradicting the Constitution of the Russian Federation as it does not assume possibility of application of such international treaty (or parts of the international treaty) in the Russian Federation without its official publication.

Before entering of corresponding changes into the operating legal regulation the international agreements which are temporarily applied by the Russian Federation affecting the rights, freedoms and obligations of man and citizen and establishing at the same time other rules than provided by the law are subject to official publication according to the procedure, provided by Items 1 and 2 of article 30 of the Federal law "About International Treaties of the Russian Federation" for the become effective international treaties of the Russian Federation, or according to the procedure, provided by part three of Article 3 and part one of article 4 of the Federal law "About Procedure for Publication and Entry Into Force of the Federal Constitutional Laws, Federal Laws, Acts of Chambers of Federal Assembly" for the international treaties ratified by Federal Assembly.

After the specified term any temporarily applied international agreements of the Russian Federation which affect the rights freedoms and obligations of man and citizen and establish at the same time other rules, than provided by the law cannot be applied further if they are not published officially for general data.

4. In Determination of January 25, 2012 N 115-O-O Constitutional Court reveals sense of normative provisions of Item 3 of article 8 of the Federal law "About Liberty of Conscience and about Religious Associations".

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