On behalf of the Russian Federation

RESOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of March 13, 2008 No. 5-P

On the case of check of constitutionality of separate provisions of subitems 1 and 2 of Item 1 of article 220 of the Tax Code of the Russian Federation in connection with claims of citizens S. I. Anikin, N. V. Ivanova, A. V. Kozlov, V. P. Kozlov and T. N. Kozlova

Constitutional court of the Russian Federation as a part of the chairman - the judge B. S. Ebzeev, judges N. S. Bondar, G. A. Gadzhiyev, A. L. Kononov, L. O. Krasavchikova, S. P. Mavrin, A.YA. Plums, V. G. Strekozova, V. G. Yaroslavtsev,

with participation of the citizen S. I. Anikin, the representative of the State Duma - Candidate of Law Sciences D. D. Tsabriya, the representative of the Federation Council - the doctor of jurisprudence E. V. Vinogradova, the plenipotentiary of the President of the Russian Federation in the Constitutional Court of the Russian Federation M. V. Krotov,

being guided by Article 125 (part 4) Constitutions of the Russian Federation, Item 3 parts one, parts three and the fourth Article 3, Item 3 parts two of Article 22, Articles 36, 74, 86, 96, 97 and 99 Federal constitutional Laws "About the Constitutional Court of the Russian Federation",

considered case on check of constitutionality of separate provisions of subitems 1 and 2 of Item 1 of article 220 of the Tax Code of the Russian Federation in open session.

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