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SOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of January 28, 2016

About approval of the overview of practice of the Constitutional Court of the Russian Federation for the third and fourth quarters 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 third and fourth quarters 2015,

solved:

1. Approve the Overview of practice of the Constitutional Court of the Russian Federation for the third and fourth quarters 2015.

2. Place the Overview of practice of the Constitutional Court of the Russian Federation for the third and fourth quarters 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 third and fourth quarters 2015 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 third and fourth quarters 2015

This overview is devoted to the most important decisions made by the Constitutional Court of the Russian Federation (further - the Constitutional Court) in the third and fourth quarters 2015 (resolutions, determinations according to claims and requests).

I. Constitutional fundamentals of public law

1. The resolution of July 1, 2015 the Constitutional Court gave to No. 18-P interpretation of Articles 96 (part 1) and 99 (parts 1, 2 and 4) Constitutions of the Russian Federation.

The normative provisions containing in the specified Articles were interpretation subject in relation to question of whether they allow single insignificant reducing in constitutionally significant purposes of five-year term of office to which the State Duma of the current convocation was elected.

The constitutional court decided that the specified provisions of the Constitution of the Russian Federation in interrelation with other its provisions do not exclude possibility of the single change by the Federal Law of date of regular elections leading to reducing real (actual) term of office of the State Duma of the current convocation provided that such reducing is performed in constitutionally significant purposes, beforehand, does not involve departure from reasonable frequency of carrying out regular elections of the State Duma and continuity of its activities and is minimum insignificant.

2. The resolution of July 1, 2015 the Constitutional Court gave to No. 19-P assessment of constitutionality of provision of the subitem 4 of Item 1 of article 162 of the Tax Code of the Russian Federation.

The challenged provision was consideration subject in that measure in what on its basis the issue of increase by the taxpayer - the supplier of goods (works, services) who signed the insurance contract of risk of non-execution of contractual commitments by the buyer, tax base on the value added tax is resolved (further - the VAT) on the amounts of the insurance payments received by it in connection with violation by the buyer of the obligation on payment of goods (works, services) which realization is recognized subject to taxation by this tax.

The constitutional court recognized the challenged provision not corresponding to the Constitution of the Russian Federation, in that measure in what it allows to demand from the taxpayer - the supplier of goods (works, services) who signed the specified insurance contract, inclusions in tax base on the VAT in addition to the cost of the realized goods (works, services) of the amount of the insurance payment received by it in connection with violation by the buyer of the obligation on payment of goods (works, services) if such taxpayer estimated (paid) tax on transaction on realization of these goods (works, services) at the time of their shipment.

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