RESOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of December 23, 2009 No. 20-P

On the case of check of constitutionality of provision of the paragraph of the fifth subitem 2 of Item 1 of article 165 of the Tax Code of the Russian Federation in connection with request of the Supreme Arbitration Court of the Russian Federation

On behalf of the Russian Federation

Constitutional court of the Russian Federation as a part of the chairman - the judge O. S. Hokhryakova, judges N. S. Bondar, G. A. Gadzhiyev, S. D. Knyazev, L. O. Krasavchikova, S. P. Mavrin, Yu. D. Rudkin, A.YA. Plums, V. G. Yaroslavtseva,

with participation of the representative of the Supreme Arbitration Court of the Russian Federation - the judge of the Supreme Arbitration Court of the Russian Federation A. A. Makovskaya, the permanent representative of the State Duma in the Constitutional Court of the Russian Federation A. N. Kharitonov, the representative of the Federation Council - the doctor of jurisprudence E. V. Vinogradova,

being guided by Article 125 (part 4) of the Constitution of the Russian Federation, Item 3 parts one, parts three and the fourth Article 3, Item 3 parts two of Article 22, Articles 36, of 74, of 86, of 101, 102 and 104 Federal constitutional laws "About the Constitutional Court of the Russian Federation", considered case on check of constitutionality of provision of the paragraph of the fifth subitem 2 of Item 1 of article 165 of the Tax Code of the Russian Federation in open session.

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