Analytics and brochures

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.

At federal level, the industry agreement has been adopted which sets additional obligations and automatically extends to companies in Russia's agricultural industry. To refuse to join the agreement, a well-grounded written refusal should be filed with the Russian Ministry of Labour and Social Protection (the 'Ministry of Labour') by 14 July 2018.