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Foreign trade and customs regulation has been completely reformed following the creation of the Customs Union (the “CU”) of Russia, Belarus and Kazakhstan.

On amending the Russian Code of Administrative Offences and the Federal Law ‘On Enforcement Proceedings’

Pepeliaev Group advises that 27 April 2011 saw the entry into force of Federal Law No. 71-FZ dated 21 April 2011 “On amending articles 17.15 and 31.9 of the Russian Code of Administrative Offences and article 21 of the Federal Law ‘On Enforcement...

Clarifications of issues concerning the application of administrative liability legislation

On 17 February 2011, the Plenum of the Russian Supreme Arbitration Court (the “SAC”) adopted its Resolution No. 11. This clarified issues concerning the application of a particular part of the Russian Code on Administrative Offences (the “CoAO”)...

Interest on a late refund of VAT is assessed disregarding the date on which the taxpayer applied for a refund of the tax in question

Pepeliaev Group advises that on 24 April 2011, the Russian Supreme Arbitration Court published on its official website Resolution No. 14233/10 of the Court’s Presidium dated 17 March 2011. The Resolution considered the issue of the pa...

8 April 2011 saw the entry into force of Federal Law No. 63-FZ “On electronic signatures” dated 6 April 2011

The Law governs relationships involving the use of electronic signatures in completing civil law transactions, rendering state and municipal services, and performing state and municipal functions as well as when other legally significant ac...

Amendments to legislation on joint stock companies: new requirements in the procedure for preparing for, calling and holding a general shareholders’ meeting

Pepeliaev Group advises that on 21 March 2011, the Russian Federal Financial Markets Service (“FFMS”) published on its official website a draft Order “On approving the Regulations on additional requirements in the procedure for ...

As of 11 March 2011, the penalties for a significant number of types of crime, especially of an economic nature, have been relaxed

Pepeliaev Group advises that 11 March 2011 saw the entry into force of Federal Law No. 26-FZ dated 7 March 2011 “On amending the Criminal Code of the Russian Federation”.

The Russian Supreme Arbitration Court will make the approach to VAT exemption with regard to airport services more uniform

Pepeliaev Group advises that on 7 June 2011 the Presidium of the Russian Supreme Arbitration Court will consider the value added tax exemption with regard to aircraft servicing provided in airports and Russia’s air space (Ruling No. V...

30 April 2011 is the deadline for individuals to file income tax returns (tax returns for paying additional tax) with regard to income received in 2010

Pepeliaev Group reminds you that tax rights and obligations depend on tax status, rather than on citizenship.

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