Analytics and brochures

Pepeliaev Group advises that in August 2022 the Russian Supreme Court issued a Ruling confirming the court practice of the lower courts in the area of shared construction that investors who are individuals are deprived of the benefits in the event of the developers’ bankruptcy when residential premises are acquired for investment purposes.

In August 2022 the Russian Supreme Court adopted a Ruling whereby the understatement of a price for a land plot evidences that a party to a civil law transaction is directly or indirectly aware that the purpose of the transaction is unlawful.

On 14 July 2022, a law  came into force that introduced new measures to stimulate the domestic information technology industry. In particular, the conditions for obtaining tax benefits have been simplified, and the corporate profit tax rate has been reduced to zero for 2022-2024.

From 2023 all tax obligations will be booked in the aggregate on a unified account. The procedure is changing for taxes to be paid, for overpayments to be reimbursed and for debts to be recovered.

Starting from 5 August 2022, new requirements were introduced by Decree of the Russian President with regard to transactions in in the most important sectors of the Russian economy.

Starting from 25 July 2022, federal laws dated 14 July 2022 No. 272-FZ and No. 273-FZ came into force, which amend the public procurement rules, including in the sphere of pharmaceuticals and medical items if special state security measures are introduced.