of July 16, 2015
About approval of the overview of practice of the Constitutional Court of the Russian Federation for the second quarter 2015
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, O. S. Hokhryakova, V. G. Yaroslavtsev,
having heard information of the Chairman of the Constitutional Court of the Russian Federation 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 second quarter 2015,
1. Approve the Overview of practice of the Constitutional Court of the Russian Federation for the second quarter 2015.
2. Place the Overview of practice of the Constitutional Court of the Russian Federation for the second quarter 2015 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 second quarter 2015 in "the Bulletin of the Constitutional Court of the Russian Federation".
Chairman of the Constitutional Court of the Russian Federation
This overview is devoted to the most important decisions made by the Constitutional Court of the Russian Federation (further - the Constitutional Court) in the second quarter 2015 (the resolution, determination according to claims and requests).
The disputed regulation was consideration subject so far as acts as legal basis for cancellation by authorized body of the permission to storage, use of weapon and cartridges issued to the legal entity to it in connection with identification of the violations of conditions of safety, accounting and safety of storage of weapon allowed by this legal entity.
The constitutional court recognized the challenged normative provision not corresponding to the Constitution of the Russian Federation in that measure in what it within the operating system of legal regulation providing cancellation of permission to storage, use of weapon and cartridges to it based on the judgment and by provision to the legal entity of possibility of correction of the revealed violation, allows law-enforcement bodies to consider non-compliance by the legal entity with the conditions ensuring safety, accounting and safety of storage of weapon as the basis for cancellation of the permission issued to it administratively.
The challenged provisions were consideration subject in that measure in what on their basis the issue of procedure for calculation of term of finding of citizens of the Republic of Belarus in the Russian Federation for the purposes of determination of rate on income tax concerning remuneration for the work for hire which is carried out during stay in the Russian Federation is resolved.
The constitutional court recognized the challenged provisions not contradicting the Constitution of the Russian Federation as they do not assume that to citizens of the Republic of Belarus who earn rewards for work for hire during stay in the territory of the Russian Federation and who following the results of tax period have no status of the tax resident of the Russian Federation, can be refused - contrary to the conditions provided by the international treaty - application of the rules of the taxation income tax established for tax residents of the Russian Federation.
At the same time law enforcement officials in case of the choice of regulation of the international treaty shall consider not only provisions of the Protocol of January 24, 2006 to the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property of April 21, 1995, but also provision of the Agreement on the Eurasian Economic Union (it is signed in Astana on May 29, 2014), within which the agreement on unconditional distribution on the physical persons who are tax residents of state members of the Eurasian Economic Union, national tax regimes regarding application of rate of the taxation of income gained in connection with work for hire in other state members of this Union was reached.
3. The resolution of June 25, 2015 No. 17-P the Constitutional Court gave assessment to constitutionality of part 3 of article 71 of the Federal law "About Hunting and about Preserving Hunting Resources and about Modification of Separate Legal Acts of the Russian Federation".
The disputed regulation was consideration subject in that measure in what on its basis the issue of terms of okhotkhozyaystvenny agreements concerning the hunting grounds signed without holding the auction on the right of the conclusion of okhotkhozyaystvenny agreements by persons having long-term licenses to use fauna concerning hunting resources is resolved.
The disputed legislative provision acknowledged not corresponding to the Constitution of the Russian Federation as owing to uncertainty of the normative content it generates possibility of ambiguous interpretation and, therefore, any application.
Until introduction of necessary legislative changes application of the disputed normopolozheniye stops. At the same time the occupation right okhotkhozyaystvenny activities which arose at legal entities and individual entrepreneurs owing to the obtained long-term licenses to use fauna concerning hunting resources is not subject to the termination on the bases provided by part 9 of article 71 of the specified Federal Law.
The legal entities and individual entrepreneurs in accordance with the established procedure initiating the procedure of the conclusion of okhotkhozyaystvenny agreements without holding the auction before entry into force of this Resolution having the right to complete it using the rules provided in part 1 of article 27 of the specified Federal Law.
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