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The Russian Federation Supreme Court’s new stance on price controls and thin capitalization

On February 16th, 2017 the Russian Federation Supreme Court Presidium approved the review of practices when hearing cases involving the application of individual provisions in section V.1. and article 269 in the Russian Federation Tax Code (RF TC).


Bankruptcy law and judicial practice: the results for 2016

Despite ongoing work to improve federal law 127-FZ, dated October 26th, 2002 entitled “On insolvency (bankruptcy)”, practice applying this law demonstrates its shortcomings.


The Russian Supreme Court affirmed the possibility of paying back a debt in installment payments

In accordance with article 37 of the Federal Law No. 299-FZ, dated October 2nd, 2007 and entitled “On enforcement proceedings”, an execution creditor, debtor, or bailiff/court officer is entitled to request that the court, other authority, or government official that issues a writ of execution grant a delay or rescheduling for the enforcement of the court order or for the ruling made by another authority or government official, and also to request changes in enforcement procedures and methods.


Обзор изменений законодательства в конце 2016 г. – начале 2017 г.

Законодательные изменения, с которыми Вам предстоит ознакомиться в новом обзоре, затронули различные направления и отрасли права российской экономики. Вступил в силу целый ряд важных изменений в Налоговый кодекс Российской Федерации; введены новые требования к застройщикам и условиям договора долевого участия (ДДУ) в строительстве; установлен новый порядок согласования крупных сделок и сделок с заинтересованностью; институт субсидиарной ответственности по обязательствам компаний выведен за пределы дел о банкротстве; принят закон, касающийся взыскания убытков в пользу кредиторов; ужесточена ответственность за нарушение законодательства о персональных данных, в частности, в КоАП РФ введены семь новых составов административных правонарушений. Также несколько значимых законопроектов находится на рассмотрении Госдумы РФ, в том числе по урегулированию правового статуса аудиовизуальных сервисов (онлайн-кинотеатров), с целью обеспечения информационной безопасности Российской Федерации, а также по внесению изменений в законодательство о закупках.


Taxes — what to expect in 2017

Spring is here, and, as always when spring comes, it is time to think about quarterly reporting on taxes, levies and contributions. In addition to the new procedure for calculating and paying pension, social and medical insurance contributions that has taken effect in 2017, about which National Business has already written in detail, this year sees a number of other changes, and we aim to shed light on the most interesting of them in this article.


Acceptable reasons for missing a procedural deadline

One of the aspects assessed by Russia's Supreme Court in its Review is compliance with procedural deadlines and extending such deadlines where they have been missed. The Supreme Court has found that an applicant's request for a missed procedural deadline for filing a complaint to be extended may not be refused if the deadline was missed because of a failure by the courts to meet procedural deadlines.


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