The Supreme Court has completed reviewing the tax authority’s supervisory appeal within the scope of a dispute that concerns calculating mineral extraction tax when gold concentrates are processed

We are speaking about case No. А60-42662/2022, in which the Supreme Court’s Judicial Board for Economic Disputes handed down a judgment in December 2023 in favour of the taxpayer having quashed the decisions of commercial (‘arbitration’) courts.

Pepeliaev Group’s experts started handling the case from the first cassation stage (when it was considered by the circuit court). The dispute in question concerned an unjustified severalfold increase in the mineral extraction tax burden for mining gold-platinum concentrate, which in many cases makes mining unprofitable. Follow the link for details of the essence of the problem.

The tax authority disagreed with the position of the Supreme Court’s Judicial Board for Economic Disputes, and filed a supervisory appeal. When the arguments of the appeal were examined, no grounds were identified for a supervisory review. The conclusions of the Supreme Court’s Judicial Board for Economic Disputes were upheld, so the tax authority was denied having the supervisory review referred to be examined in a hearing of the Supreme Court’s Presidium (Ruling No. 102-PEK24 dated 20 May 2021).


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