Analytics and brochures

Pepeliaev Group informs you that a time limit has been set for filing a motion with the Chief Justice or a Deputy Chief Justice of the Russian Supreme Court in the case of a refusal to refer a cassation appeal for consideration by the Judicial Chamber of the Russian Supreme Court. This time limit may not exceed two months, which is the statutory timeframe for filing a cassation appeal.

Pepeliaev Group advises that a decision in favour of a taxpayer was handed down by the European Court of Justice. This may be of significance for the development in Russia of the concept of a beneficial owner.

The Ministry of Natural Resources and Environment of the Russian Federation has prepared a draft law “On amending the Russian Code of Administrative Offences” which proposes to supplement articles 8.2, 8.4 and 8.6 with new articles and to introduce new heads of administrative offences (articles 8.2.1, 8.2.2, 8.2.3, 8.5.1 and 8.41.1) in the field of treating production and consumption waste.

Pepeliaev Group advises that the Plenum of the Russian Supreme Court (the “Supreme Court”) has provided explanations on a number of matters which arise in the practice of the application of legislation concerning contracts for transportation by motor vehicles of cargo, passengers, and luggage, and freight forwarding contracts.

Resolution No. 27 of the Plenum of the Russian Supreme Court dated 26 June 2018 was published with explanations of the rules for challenging major transactions and interested-party transactions. The previous explanations (Resolution No. 28 of the Plenum of the Russian Supreme Court dated 16 May 2014) have been updated, and a number of new significant provisions have been added.

Pepeliaev Group advises that a risk exists that the Federal Tax Service's Inter-regional Inspectorate No. 1 for major taxpayers may file claims with respect to expenses on intragroup services incurred by an entity.