DECISION OF THE SUPREME COURT OF THE RUSSIAN FEDERATION

of July 14, 1999 No. GKPI99-428

About cancellation of paragraphs 4, the 5th Item 35 of the Instruction of the State Tax Service of Russia of 11.10.95 No. 39 "About procedure for calculation and tax discharge on value added"

On behalf of the Russian Federation the Supreme Court of the Russian Federation on behalf of the judge of the Supreme Court of the Russian Federation Tolcheev N. K. in case of Biryukova E. Yu. secretary. with participation of the prosecutor Fedotova A. V. having considered in proceeding in open court civil case according to Bryzgalin Arkady Viktorovich's claim, Limited liability companies "the "Taxes and Financial Law" Magazine on paragraphs 4, of the 5th Item 35 of the Instruction of the State Tax Administration of the Russian Federation of 11.10.95 of N39 "About Procedure for Calculation and Tax Discharge on Value Added", established:

Limited liability company ""Taxes and Financial Law" Magazine and editor-in-chief of this magazine Bryzgalin A. V. appealed to the Supreme Court of the Russian Federation with the claim in which ask to recognize invalid paragraphs 4, of the 5th Item 35 of the Instruction of the State Tax Administration of the Russian Federation of 11.10.95 of N39 (in edition of the additions made by the order of 29.12.97 NAP-3-03/252) "About Procedure for Calculation and Tax Discharge on Value Added".

In reasons for the requirements applicants specified that the appealed provisions are accepted by the State Tax Administration of the Russian Federation (now - the Ministry of Taxes and Tax Collection of the Russian Federation) with exceeding of the powers, establish the new taxation object on value added (VAT) that is admissible only based on the Federal Law, and deprive the export organizations of the right to the privilege provided by the law.

Representatives of the Ministry of Taxes and Tax Collection of the Russian Federation did not recognize the declared requirements, referring to the fact that the appealed provisions shall be considered and be applied in continuous communication with item 31 of the same Instruction determining date of making of turnover by sales of goods (works, services) proceeding from which payment of the VAT is made.

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