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On behalf of the Russian Federation

RESOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of March 31, 2015 No. 6-P

On the case of check of constitutionality of Item 1 of part 4 of article 2 of the Federal constitutional Law "About the Supreme Court of the Russian Federation" and paragraph of the third subitem 1 of Item 1 of article 342 of the Tax Code of the Russian Federation in connection with the claim of Gazprom Neft open joint stock company

Constitutional court of the Russian Federation as a part of the Chairman V. D. Zorkin, 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,

with participation of representatives of JSC Gazprom Neft - lawyers V. M. Zaripov and I. V. Hamenushko, the plenipotentiary of the State Duma in the Constitutional Court of the Russian Federation D.F. Vyatkin, the representative of the Federation Council - the doctor of jurisprudence A. S. Salomatkin, 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, Article part one 21, 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 1 of part 4 of article 2 of the Federal constitutional Law "About the Supreme Court of the Russian Federation" and the paragraph of the third subitem 1 of Item 1 of article 342 of the Tax Code of the Russian Federation in open session.

Reason for consideration of the case was the claim of JSC Gazprom Neft. 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 the applicant of legislative provision.

Having heard the message of the judge-speaker M. I. Kleandrov, explanation of agents of the parties, speeches of the representatives invited in meeting: from the Supreme Court of the Russian Federation - judges of the Supreme Court of the Russian Federation L. A. Kalinina and A. G. Pershutov, from the Ministry of Finance of the Russian Federation - G. R. Golovanova, from the Federal Tax Service - O. V. Ovchara, from the Ministry of Justice of the Russian Federation - M. A. Melnikova, from the Prosecutor General of the Russian Federation - T. A. Vasilyeva, having researched the submitted documents and other materials, the Constitutional Court of the Russian Federation

established:

1. The applicant on this case of JSC Gazprom Neft disputes constitutionality of the following legislative provisions:

Item 1 of part 4 of article 2 of the Federal constitutional Law of February 5, 2014 No. 3-FKZ "About the Supreme Court of the Russian Federation" which to powers of the Supreme Court of the Russian Federation as Trial Court refers consideration of administrative cases about contest of regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation, federal executive bodies, the Prosecutor General's Office of the Russian Federation, the Investigative Committee of the Russian Federation, Judicial department under the Supreme Court of the Russian Federation, the Central bank of the Russian Federation, Russian Central Election Commission, state non-budgetary funds, including the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Health Insurance Fund, and also the state corporations;

the paragraph of the third subitem 1 of Item 1 of article 342 of the Tax Code of the Russian Federation according to which in case of absence at the taxpayer at the time of approach of payment due date of severance tax following the results of the first tax period of the next calendar year of the approved standard rates of losses of minerals for the next calendar year until their approval the standard rates of losses approved earlier in accordance with the established procedure are applied.

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