RESOLUTION OF THE PLENUM OF THE SUPREME COURT OF THE RUSSIAN FEDERATION, SUPREME ARBITRATION COURT OF THE RUSSIAN FEDERATION

of June 11, 1999 No. 41/9

About some questions connected with enforcement of part one of the Tax Code of the Russian Federation

Due to the enforcement of part one of the Tax Code of the Russian Federation the Plenum of the Supreme Court of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation decide to give to courts of law and Arbitration Courts (further - to courts) the following explanations.

1. Part one of the Tax Code of the Russian Federation * is enacted since January 1, 1999, except for provisions for which ** other terms of enforcement are established by the Federal Law "About Enforcement of Part One of the Tax Code of the Russian Federation".

The Code part one provisions installing system of the taxes and fees levied in the territory of the Russian Federation (Item 3 of Article 1, Article 12-15 and 18), according to article 3 of the introduction Law become effective from the date of enforcement of part two of the Code.

With respect thereto to courts by hearing of cases, arisen from tax legal relationship, it is necessary to recognize that before entry into force of part two of the Code only those taxes and fees which are established by articles 19-21 of the Law of the Russian Federation "About bases of the taxation system in the Russian Federation" *** (article 2 of the introduction Law) in the territory of the Russian Federation can be levied.

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