DETERMINATION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of December 27, 2005 No. 503-O

According to the claim of the federal state unitary enterprise "123 Aircraft repair plant" on violation of constitutional rights and freedoms paragraph one of item 4 of article 79 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, 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, A.YA. Plums, V. G. Strekozov, O. S. Hokhryakova, B. S. Ebzeev, V. G. Yaroslavtsev,

having heard the conclusion of the judge M. I. Kleandrov who was carrying out preliminary studying of the claim of Federal State Unitary Enterprise 123 Aviatsionny remontny zavod 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 Federal State Unitary Enterprise 123 Aviatsionny remontny zavod disputes constitutionality of paragraph one of item 4 of article 79 of the Tax Code of the Russian Federation according to which the amount of excessively collected tax returns with the percent added on it due to general receipts to the budget (off-budget fund) in which the amount of excessively collected tax were credited.

As appears from the provided materials, Federal State Unitary Enterprise 123 Aviatsionny remontny zavod, performing the decisions of tax authorities and Arbitration Court of the Novgorod region passed in 2001-2002, in 2002 paid to the budget additional payments on the income tax by offsetting of the being available overpayment on this tax. In 2003-2004 Arbitration Court of the Novgorod region, being guided by Determination of the Constitutional Court of the Russian Federation of April 8, 2003 N115-O about official explanation of Determination of the Constitutional Court of the Russian Federation of November 13, 2001 of N225-O (accepted including according to the claim of Federal State Unitary Enterprise 123 Aviatsionny remontny zavod), granted its applications for review on newly discovered facts of the specified judgments.

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