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News of the Federal Legislation

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News of the Federal Legislation


The procedure is established for customs clearance and customs control of production of military purpose
2007-03-29 08:00

NEWS OF THE FEDERAL LEGISLATION

The procedure is established for customs clearance and customs control of production of military purpose

The Order of the Federal Customs Service of Russia N 79 of January 23, 2007 (document is in Russian) establishes that customs clearance and customs control of production of military purpose transferring trough the customs boarder of the Russian Federation shall be made under condition of submission of the license of the Federal Service for military-technical cooperation issued in accordance with the Statute approved by the Edict of the RF President N 1062 of September 10, 2005 (document is in Russian), and other documents necessary for such purposes.

If check-points though the state boarder of the Russian Federation is located in region of activity customs body, that it shall issue permit on internal customs transit of production of military purpose to customs bodies making customs clearance, under condition of submission of copy of the license attested by customs body, which had registered original in accordance with established procedure.

Effect of this Order shall not be applied to the procedure for customs clearance and control of production of military purpose transferring by transit through the RF territory on military passes, as well as within frameworks of intergovernmental agreements on industrial and scientific-technical cooperation of enterprises of defense branches of industry.

The Ministry of Finance of Russia gives explanations on question of application of article 40 of the RF Tax Code to interests calculated by organization under loan agreements and credit agreements on calculation of the tax on profit
2007-03-29 08:00

NEWS OF THE FEDERAL LEGISLATION

The Ministry of Finance of Russia gives explanations on question of application of article 40 of the RF Tax Code to interests calculated by organization under loan agreements and credit agreements on calculation of the tax on profit

The Letter of the Ministry of Finance of Russia N 03-02-07/2-44 of March 14, 2007 (document is in Russian) explains, that before making necessary amendments to the Tax Code (document is in Russian), which shall secure distinctness in respect of taxation by means of the tax on profit of organizations of incomes received under agreements of loan and credit, there are absent legal basements for application by tax bodies of provisions of article 40 of the RF Tax Code on evaluation of incomes starting from market prices determining with taking into account of provisions of article 40 of the RF Tax Code, when they examine accuracy of application of prices on aforesaid agreements.

The Constitutional Court has explained a number of provisions of articles 6 and 15 of the Federal Constitutional Act "On referendum in the Russian Federation"
2007-03-29 08:00

NEWS OF THE LEGAL PRACTICE

The Constitutional Court has explained a number of provisions of articles 6 and 15 of the Federal Constitutional Act "On referendum in the Russian Federation"

The Constitutional Court of the Russian Federation explains a number of provisions of articles 6 and 15 of the Federal Constitutional Act "On referendum in the Russian Federation" (document is in Russian) in its Decree N 3-P of March 21, 2007 (document is in Russian).

In particular, the RF Constitutional Court considers legal provisions of part 3 of article 15 of the Federal Constitutional Act " On referendum in the Russian Federation" in interaction with provisions of part 17 of the same article and article 6 not corresponding to the Constitution of the Russian Federation (document is in Russian), its articles 18, 47 (part 1), 118 (part 2), 125 and 126, as establishing the procedure of court examination of decisions of the Central election committee of the Russian Federation, which is not suppose solving of legal disputes being constitutional by its nature, character and consequences in order of constitutional proceeding.

So the Constitutional Court specifies that when federal legislator secured procedure for control over observance of requirements of article 6 of the Federal Constitutional Act "On referendum in the Russian Federation" in parts 13 and 17 of its article 15, he provided that according decision of the Central election committee of the Russian Federation being basement for refusal by election committee of subject of the Russian Federation in registration of regional subgroup of pushing group on carrying out referendum of the Russian Federation may be appealed in the Supreme Court of the Russian Federation, and decision of election committee of subject of the Russian Federation - in supreme court of republic and courts of other subjects of the Russian Federation equal thereto.

So, the RF Constitutional Court considers provision of clause 6 of part 5 of article 6 of the Federal Constitutional Act "On referendum in the Russian Federation" not corresponding to the Constitution of the Russian Federation, according thereto questions on adoption and amending of the federal budget, execution and changing of internal financial obligations of the Russian Federation can not be submitted to referendum.

At that RF Constitutional Court specifies that, when federal legislator established legal limits of using referendum institution, he provided in article 6 of the Federal Constitutional Act "On referendum in the Russian Federation", that questions of state importance referred by the RF Constitution to authority of the Russian Federation and joint authority of the Russian Federation and subjects of the Russian Federation (part 4) may be submitted to referendum of the Russian Federation, and synchronous he listed questions, which can not be submitted to referendum, including questions on adoption and amending of the federal budget and questions on execution and changing of internal financial obligations of the Russian Federation (clause 6 of part 5).
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