On behalf of the Russian Federation
of April 13, 2016 No. 11-P
On the case of check of constitutionality of Articles 32, 34.2 and 217 Tax Code of the Russian Federation, Items 1 and 3 of the Regulations on the Pension Fund of the Russian Federation (Russia) and subitem 5.1.1 of the Regulations on the Federal Tax Service in connection with request of the Leningrad district military court
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,
being guided by Article 125 (part 4) Constitutions of the Russian Federation, part one Item 3.1, parts three and the fourth Article 3, Article part one 21, Articles 36, 47.1, 74, 86, 101, 102 and 104 Federal constitutional laws "About the Constitutional Court of the Russian Federation",
considered in meeting without carrying out hearing case on check of constitutionality of Articles 32, 34.2 and 217 Tax Code of the Russian Federation, Items 1 and 3 of the Regulations on the Pension Fund of the Russian Federation (Russia) and subitem 5.1.1 of the Regulations on the Federal Tax Service.
Reason for consideration of the case was the request of the Leningrad district military court. The basis to consideration of the case was the found uncertainty in question of whether there correspond Constitutions of the Russian Federation the normative provisions challenged by the applicant.
Having heard the message of the judge-speaker M. I. Kleandrov, having researched the submitted documents and other materials, the Constitutional Court of the Russian Federation
1. According to article 217 of the Tax Code of the Russian Federation the public welfare payments, other payments and compensations paid according to the current legislation and also all types established by the current legislation of the Russian Federation, legal acts of subjects of the Russian Federation, decisions of representative bodies of the local self-government of the compensation payments connected with indemnification, caused by mutilation or other damage of health are exempted from taxation on the income of physical persons; free provision of premises and utilities, fuel or corresponding cash compensation; payment of cost and (or) issue of the relying natural allowance, and also with payment of money instead of this allowance; payment of cost of power supply, sports equipment, the equipment, sports and full dress received by athletes and employees of the sports organizations for training process and participation in sports competitions and also sports judges for participation in sports competitions; dismissal of workers, taking into account the exceptions provided by the law (Items 1 and 3).
According to Articles 32, 34.2 Tax Code of the Russian Federation establishing obligations of tax authorities and power of financial bodies and subitem 5.1.1 of the Regulations on the Federal Tax Service (it is approved by the order of the Government of the Russian Federation of September 30, 2004 No. 506) tax and financial bodies, in particular, exercise control and supervision of compliance with law about taxes and fees, and also the regulatory legal acts adopted according to it, correctness of calculation, completeness and timeliness of introduction of taxes and fees (in cases, stipulated by the legislation the Russian Federation, - behind correctness of calculation, completeness and timeliness of entering into the relevant budget of other obligatory payments), make written explanations to taxpayers, payers of charges and tax agents concerning application of the legislation on taxes and fees; The Pension Fund of the Russian Federation owing to Items 1 and 3 of the Regulations on the Pension Fund of the Russian Federation (Russia) (it is approved by the resolution of the Supreme Council of the Russian Federation of December 27, 1991 No. 2122-1) exercises, in addition, control with participation of tax authorities of receipt and expenditure of means of the Pension Fund of the Russian Federation and conducts explanatory work on questions of provision of pensions.
1.1. In production of the Leningrad district military court there is case on the petition from the citizen And. - the senior warrant officer of Federal Guard Service of the Russian Federation about the contest of actions of the chief of the Center of special communication and information of Federal Guard Service of the Russian Federation in the Novgorod region connected with tax withholding on the income of physical persons from the monthly money payment made And. as to the combat veteran.
The decision of Velikonovgorodsky garrison military court of July 9, 2015 requirements And. were satisfied in full: actions on tax withholding on the income of physical persons from monthly money payment are acknowledged contradicting article 217 of the Tax Code of the Russian Federation as assuming release of such payments to combat veterans from taxation on the income of physical persons. At the same time court, being guided by article 23.1 of the Federal Law of January 12, 1995 No. 5-FZ "About veterans", article 6.5 of the Federal Law of July 17, 1999 No. 178-FZ "About the government public assistance" and the explanations of department of the Pension Fund of the Russian Federation received by it across the Novgorod region, came to conclusion about compensation nature and social orientation of the specified money payment.
The official of the Center of special communication and information of Federal Guard Service of the Russian Federation in the Novgorod region appealed resolution of the Trial Court in appeal procedure in the Leningrad district military court. By preparation of case for legal proceedings the chief judge sent the inquiries concerning taxation of the monthly money payment established for combat veterans, income tax in the Federal Tax Service and the Pension Fund of the Russian Federation whose answers demonstrated that these state bodies adhere to the opposite points of view.
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