ON BEHALF OF THE RUSSIAN FEDERATION
DECISION OF THE SUPREME ARBITRATION COURT OF THE RUSSIAN FEDERATION
of September 12, 2013 No. BAC-10992/2013
About refusal in allowance of the application about recognition of the explanations containing in paragraphs the twenty ninth, thirtieth and thirty first Letters of the Federal Tax Service of the Russian Federation of 12.08.2009 No. ShS-22-3/634 @, not corresponding to the Tax Code of the Russian Federation
The substantive provisions of the decision are announced on September 5, 2013
The decision is made in full on September 12, 2013
The Supreme Arbitration Court of the Russian Federation as a part of the chief judge V. M. Tumarkin, E. N. Zarubina's judges, M. G. Zorina considered in proceeding in open court the application of joint-stock company of the simplified structure of "RENAULT SAMARA" (France) on behalf of branch of joint-stock company of the simplified structure of "RENAULT SAMARA" about recognition invalid paragraphs of the twenty ninth, thirtieth, thirty first letter of the Federal Tax Service of 12.08.2009 No. ShS-22-3/634 @ "About procedure for creation of invoices by tax agents".
Representatives took part in judicial session:
from the applicant - joint-stock company of the simplified structure of "RENAULT SAMARA" (France) on behalf of branch of joint-stock company of the simplified structure of "RENAULT SAMARA" - Kravchinsky L. V., Kononova A. S. (powers of attorney from 25.07.2013),
from the Federal Tax Service - Duminskaya O. S. (the power of attorney of 23:08. 2013), A.V. French (power of attorney of 13:09. 2012).
The protocol of judicial session was taken by the assistant judge M. V. Mokhova.
The court established:
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