суббота, 14 января 2012 г.

Ratio decidendi in decisions of Presidium of Supreme Commercial Court of Russian Federation Vol. 46


The decisions of Presidium of SCC of RF between 20.09 - 18.10.2011 

Decision of Presidium of SCC of RF No. 7337/11 dated 11.10.2011 Ratio decidendi:
Making record about ownership in the Uniform State Register does not mark the beginning of the limitation period, which is associated with the moment of obtaining information about the owner of a loss of possession.

Decision of Presidium of SCC of RF No. 5514/11 dated 11.10.2011 Ratio decidendi:
1. Rule of Section 20 (c) of the Regulations on provision of public services is not applicable in determining the amount of electricity consumed by lifts multi-apartment building.
2. Individuals, who is under obligation to apply the appropriate standard in calculation of  of electrical energy consumption (utilities artists,citizens,consumers, resource-providing organization) does not has the discretion to allocate any component (inside apartment consumption, regulations loss, house needs) from uniform value, established by authorized body.

Decision of Presidium of SCC of RF No. 6474/11 dated 11.10.2011 Ratio decidendi:
1. Requirements of Regulation No. 1084 and Regulation No. 138  about the necessity of  coordination of construction on the terminal area and attached territories with the senior chief  of airport do not override the obligation, established by the Air Code of Russian Federation, to gain consent to build such construction from the owner of airport, which functions as a special permit and has a binding character.
2. Due to special statutory grounds, the owner of the airport is entitled to bring an action to demolish the unauthorized construction of the object as if it impedes the normal operation of the airfield, interferes with the takeoff and landing of aircraft, and threatens the lives and health of citizens.

Decision of Presidium of SCC of RF No. 5495/11 dated 11.10.2011 Ratio decidendi:
The obligation to amend fees for providing the right to construct on land should be executed properly, because it appeared due to terms of the contract, which is not contrary to Article 421 of the Civil Code of Russian Federation.

Decision of Presidium of SCC of RF No. 2119/11 dated 11.10.2011 Ratio decidendi:
Challenging the basis for calculating tax without filing an updated tax declaration by filing  directly to the court with demand to invalidate acts of non-standard inspections undertaken as part of the undisputed amount of tax penalties, declared by the taxpayer in the originally filed declaration would violate the requirements of Article 81 of the Tax Code of Russian Federation and unreasonable transfer duties of the tax authority to court in order to verify the validity of previously calculated the amount of tax by the taxpayer.

Note: This decision does not indicate that the decisions of commercial courts with similar factual circumstances, which has force of law, adopted on the statutory basis for interpretation, being at variance with the statements contained in interpretation of present decision, may be revised in accordance with Article 311 (3) (5) of the Arbitrazh Procedure Code of the Russian Federation, unless there are other obstacles.

Decision of Presidium of SCC of RF No. 5950/11 dated  11.10.2011 Ratio decidendi:
1. Specific character of the share in share capital of liability limited company as the subject of the transaction does not preclude the application of Article 488 and Article 489 (1) of Civil Code of Russian Federation to contracts of share sale (parts thereof).
2. In the absence of clear indication about deferred payment in a contract of sale condition about deferred payment can be considered consistent, if it derives from its content.

Decision of Presidium of SCC of RF No. 6962/11 dated 11.10.2011 Ratio decidendi:
The general limitation period should be applied for applications for recognition of actions of insolvency commissioners improper.

Note: This decision does not indicate that the decisions of commercial courts with similar factual circumstances, which has force of law, adopted on the statutory basis for interpretation, being at variance with the statements contained in interpretation of present decision, may be revised in accordance with Article 311 (3) (5) of the Arbitrazh Procedure Code of the Russian Federation, unless there are other obstacles.

Decision of Presidium of SCC of RF No. 5566/11 dated 04.10.2011 Ratio decidendi:
One of the main terms that allow to apply tax system in the form of a single tax on imputed income to retail sales is implementation of these activities  through stationary objects and (or) non-stationary trade network.
The sale of goods by the way of delivery of goods with supply contract to the buyer, but not through stationary premises of trading network, applies to wholesale trade, to which the tax system in the form of uniform tax on imputed income is not subject to the application.

Note: This decision does not indicate that the decisions of commercial courts with similar factual circumstances, which has force of law, adopted on the statutory basis for interpretation, being at variance with the statements contained in interpretation of present decision, may be revised in accordance with Article 311 (3) (5) of the Arbitrazh Procedure Code of the Russian Federation, unless there are other obstacles.

Decision of Presidium of SCC of RF No. 6325/11 dated 04.10.2011 Ratio decidendi:
1. The contract of assignment of rights on of sale of non-residential real property is not subject to state registration.
2. Inquiry with a claim for state registration of transfer of ownership of complex structures as arising from a contract with the organization, declared bankrupt and excluded from the register of legal persons, when the plaintiff failed to apply timely  for registration of property rights, implies that, he, in fact, did not own property, did not request the seller for assistance with registration of rights, did not put demands on transfer of property, did not receive the status of a creditor in the bankruptcy case of seller, failed to pay compensation for cession of the property constitutes an abuse of the law, inconsistent with Article 10 of the Civil Code of Russian Federation, which leads to dismissal of a claim.

Note: This decision does not indicate that the decisions of commercial courts with similar factual circumstances, which has force of law, adopted on the statutory basis for interpretation, being at variance with the statements contained in interpretation of present decision, may be revised in accordance with Article 311 (3) (5) of the Arbitrazh Procedure Code of the Russian Federation, unless there are other obstacles.

Decision of Presidium of SCC of RF No. 6977/11 dated 18.10.2011 Ratio decidendi:
If the gross amount of interest was consistent with the terms of the primary obligation secured by the surety, the scope of surety's liability has not changed and remained the same, then guarantee agreements are not terminated even if the interest rate has been amended by the lender at his sole discretion.

Decision of Presidium of SCC of RF No. 8530/10 dated 20.09.2011 Ratio decidendi:
If company was engaged in hydrocarbon mining, quality of which, as a result of field treatment, is only consistent with the GOST R 51858-2002 standard, and which, as a consequence, was subject to reflection as oil in tax declaration for the tax on mining as a object of taxation, then for the purposes, indicated in Article 337 (2) (3) of Tax Code of Russian Federation, the company did not conduct commercial preparation of gas condensates as a separate mineral.

Note: This decision does not indicate that the decisions of commercial courts with similar factual circumstances, which has force of law, adopted on the statutory basis for interpretation, being at variance with the statements contained in interpretation of present decision, may be revised in accordance with Article 311 (3) (5) of the Arbitrazh Procedure Code of the Russian Federation, unless there are other obstacles.

(c) Sergey Khalatov, trans. by Aibek Ahmedov

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