DETERMINATION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of April 4, 2006 No. 98-O

According to the claim of limited liability company "Product company "Log" on violation of constitutional rights and freedoms provisions of Item 1 of article 165 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, G. A. Zhilin, S. M. Kazantsev, M. I. Kleandrov, A. L. Kononov, L. O. Krasavchikova, S. P. Mavrin, N. V. Melnikov, Yu. D. Rudkin, N. V. Seleznyov, V. G. Strekozov, O. S. Hokhryakova, B. S. Ebzeev, V. G. Yaroslavtsev,

having heard the conclusion of the judge S. M. Kazantsev who was carrying out preliminary studying of the claim of Product Company Lagom LLC based on article 41 of the Federal constitutional Law "About the Constitutional Court of the Russian Federation" in plenary meeting

established:

1. Product Company Lagom LLC in the claim in the Constitutional Court of the Russian Federation disputes constitutionality of Item 1 of article 165 of the Tax Code of the Russian Federation according to which for confirmation of justification of application of the tax rate of 0 percent (or features of the taxation) and the tax deductions it is necessary to submit the documents testimonial of sales of goods specified in this Item to tax authorities, moved in customs regime of export.

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