RESOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of December 25, 2012 No. 33-P

On the case of check of constitutionality of provisions of article 213.1 of the Tax Code of the Russian Federation in connection with the claim of the citizen V. N. Kononov

On behalf of the Russian Federation

Constitutional court of the Russian Federation as a part of the Chairman V. D. Zorkin, K. V. Aranovsky's judges, A. I. Boytsova, N. S. Bondar, G. A. Gadzhiyev, Yu. M. Danilov, L. M. Zharkova, G. A. Zhilin, S. M. Kazantsev, M. I. Kleandrov, S. D. Knyazev, A. N. Kokotov, L. O. Krasavchikova, S. P. Mavrin, N. V. Melnikov, Yu. D. Rudkin, N. V. Seleznyov, O. S. Hokhryakova, V. G. Yaroslavtsev,

being guided by Article 125 (part 4) Constitutions of the Russian Federation, Item 3 parts one, parts three and the fourth Article 3, Article part one 21, Articles 36, 47.1, 74, 86, 96, 97 and 99 Federal constitutional Laws "About the Constitutional Court of the Russian Federation",

considered in meeting without carrying out hearing case on check of constitutionality of provisions of article 213.1 of the Tax Code of the Russian Federation.

Reason for consideration of the case was the claim of the citizen V. N. Kononov. The basis to consideration of the case was the found uncertainty in question of whether there correspond the Constitutions of the Russian Federation disputed by the applicant of legislative provision.

Having heard the message of the judge-speaker M. I. Kleandrov, having researched the submitted documents and other materials, the Constitutional Court of the Russian Federation

established:

1. According to the paragraph the fifth Item 1 and the paragraph the second Item 2 of article 213.1 of the Tax Code of the Russian Federation in case of determination of tax base on income tax under the contracts of non-state pension provision signed by the organizations and other employers with the Russian non-state pension funds having the corresponding license does not consider the amounts of pension contributions; in case of determination of tax base on this tax under such agreements pension amounts, paid to physical persons are considered.

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