A number of amendments to the Russian Tax Code, which have been introduced by a law adopted in autumn 2023. The majority of the amendments will apply starting from the new year of 2024, while some will come into effect later.

On 18 November 2023, Order No. 720 of the Russian Ministry of Digital Development, Communications and the Mass Media dated 17 August 2023 came into effect which supplements the list of indicators of risks of mandatory requirements being violated while federal state control is being exercised over the processing of personal data.

The legal position of the Russian Constitutional Court on whether fines for tax offences of a debtor should be included in the amount of secondary liability of a controlling person.

The earlier published Cabinet Decision No. 55 of 2023 and Ministerial Decision No. 139 of 2023 concerning the Corporate Tax regime for Free Zone Persons have been repealed and replaced 

The key provisions of the overview of court practice been prepared by the Russian Supreme Court relating to cases over the protection of consumers’ rights that apply to the sale of goods via the Internet.