DETERMINATION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of July 16, 2013 No. 1173-O

At the request of Arbitration Court of the city of Moscow about check of constitutionality of Item 16 of article 1 of the Federal law "About Modification of Part the Second Tax Code of the Russian Federation and Separate Legal Acts of the Russian Federation" and part 3 of article 2 of the Federal Law "About modification of Chapter 26 parts two of the Tax Code 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,

having considered question of possibility of acceptance to consideration of request of Arbitration Court of the city of Moscow in meeting of the Constitutional Court of the Russian Federation,

established:

1. In the request in the Constitutional Court of the Russian Federation the Arbitration Court of the city of Moscow disputes constitutionality of the following legislative provisions:

Item 16 of article 1 of the Federal Law of November 28, 2011 No. 338-FZ "About modification of part the second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation", Item 2 of article 342 of the Tax Code of the Russian Federation which stated the subitem 10 in the following edition: "If other is not stipulated in Item 1 this Article, the taxation is made by severance tax on the tax rate of 556 rubles (for the period from January 1 to December 31, 2012 inclusive), 590 rubles (for the period from January 1 to December 31, 2013 inclusive), 647 rubles (since January 1, 2014) for 1 ton of the extracted gas condensate from all types of fields of hydrocarbonic raw material;

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