On behalf of the Russian Federation

DECISION OF THE SUPREME ARBITRATION COURT OF THE RUSSIAN FEDERATION

of September 16, 2013 No. 10012/2013

The substantive provisions of the decision are announced on September 9, 2013

The decision is made in full on September 16, 2013

The Supreme Arbitration Court of the Russian Federation as a part of the chief judge V. M. Tumarkin, E. N. Zarubina's judges, S. M. Petrova considered in proceeding in open court applications of Avtoframos open joint stock company, Volvo East private company, Oriflame Cosmetics limited liability company for recognition partially invalid the order of the Federal Tax Service of 27.07.2012 No. MMB-7-13/524 @ "About approval of form of the notification on controlled transactions, procedure for its filling, and also format of submission of the notification on controlled transactions electronically and about submission by the taxpayer of the notification on controlled transactions electronically" as not corresponding to the Tax Code of the Russian Federation.

Representatives took part in judicial session:

from applicants - Avtoframos open joint stock company, Volvo East private company, Oriflame Cosmetics limited liability company - Timofeev E. V. (powers of attorney of 11:04. 2013, from 25.03.2013), Erasov A. S. (powers of attorney of 11:04. 2013, of 01:04. 2013, from 25.03.2013);

from the Federal Tax Service - D.V.'s Volvach (the power of attorney of 22:08. 2013), Yevtushenko V. F. (power of attorney of 22:08. 2013), Zvankov V. V. (power of attorney of 15:01. 2013), Kupriyanov P. V. (power of attorney of 22:08. 2013), the Sheepherd O.V. (the power of attorney from 28.05.2013).

The protocol of judicial session was taken by the assistant judge M. V. Mokhova.

The court established:

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