DETERMINATION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of April 18, 2006 No. 87-O

According to the claim of Shipping agents private company to violation of constitutional rights and freedoms provisions of Article 169 and Item 1 of article 171 of the Tax Code of the Russian Federation

Constitutional court of the Russian Federation as a part of the Chairman V. D. Zorkin, judges N. S. Bondar, G. A. Gadzhiyev, Yu. M. Danilov, L. M. Zharkova, S. M. Kazantsev, M. I. Kleandrov, A. L. Kononov, L. O. Krasavchikova, S. P. Mavrin, Yu. D. Rudkin, N. V. Seleznyov, A.YA. Plums, V. G. Strekozov, O. S. Hokhryakova, B. S. Ebzeev, V. G. Yaroslavtsev,

having considered upon the demand of Sudovye agenty Ltd question of possibility of adoption of its claim to consideration in meeting of the Constitutional Court of the Russian Federation, established:

1. In the claim in the Constitutional Court of the Russian Federation Sudovye agenty Ltd disputes constitutionality of provisions of article 169 of the Tax Code of the Russian Federation - Item 2, according to which the invoices constituted and exposed with violation of the procedure established by Items 5 and 6 of this Article cannot be the basis for acceptance of the tax amounts shown to the buyer by the seller for value added to deduction or compensation; Items 5 and 6, fixing requirements to invoices, including about specifying of addresses and identification taxpayer numbers and the buyer. Besides, in the claim constitutionality of Item 1 of article 171 of the Tax Code of the Russian Federation according to which the taxpayer has the right to reduce the total amount of tax estimated according to article 166 of this Code on the tax deductions established by this Article is disputed.

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