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The judges of the Russian Supreme Arbitration Court once again confirmed that the tax authorities must account for both the understatement and overstatement of tax liabilities when they audit taxpayers.
The Presidium of the Supreme Arbitration Court of Russia issued Resolution No. 11175/09 further to an application from Dirol-Cadbury LLC on 22 December 2009.

On 15 February 2010 the Russian President signed Federal Law No. 11-FZ “On Amendments to Article 29 of the Federal Law “On Banks and Banking” (hereinafter – “Article 29 of the Bank Law”).

In an information alert dated 11 January 2010, Pepeliaev Group reported that Federal Law No. 381-FZ dated 28 December 2009 “On the Fundamentals of State Regulation of Trade in the Russian Federation” had been adopted at the end of 2009 and would come into force from 1 February 2010.

The Presidium of the Russian Supreme Arbitration Court recognised on 8 December 2009 that the use and administration of domain names constituted the infringement of rights to a corporate name.

Wer reported that the Presidium of the Russian Supreme Arbitration Court passed Resolution No. 11200/09 dated 24 November 2009, clarifying when a taxpayer should deduct interest on loan obligations for profit tax purposes.

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