DETERMINATION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of May 11, 2006 No. 157-O

About refusal in acceptance to consideration of the claim of private company "The Tema scientific and production enterprise on violation of constitutional rights and freedoms paragraph one of Item 5 of article 172 of the Tax Code of the Russian Federation

Constitutional court of the Russian Federation in structure the Chairman V. D. Zorkina, 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, N. V. Melnikov, Yu. D. Rudkin, N. V. Seleznyov, A.YA. Plums, V. G. Strekozov, O. S. Hokhryakova, B. S. Ebzeev, V. G Yaroslavtsev,

having heard the conclusion of the judge V. G. Yaroslavtsev who was carrying out preliminary studying of the claim of Tema Scientific and Production Enterprise Ltd based on article 41 of the Federal constitutional Law "About the Constitutional Court of the Russian Federation" in plenary meeting established:

1. In the claim in the Constitutional Court of the Russian Federation Tema Scientific and Production Enterprise Ltd disputes constitutionality of paragraph one of Item 5 of article 172 of the Tax Code of the Russian Federation (in edition of the Federal Laws of May 29, 2002 N57-FZ and of July 22, 2005 N118-FZ) determining that deductions of tax amounts, the specified in paragraphs one and the second Item 6 of article 171 of the Tax Code of the Russian Federation, are made in process of registration of the corresponding objects of complete capital construction (fixed assets) since the moment specified in the paragraph the second Item 2 of article 259 of the Tax Code of the Russian Federation or in case of realization of object of incomplete capital construction.

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