The Constitutional Court of the Russian Federation declared illegal the timing of the increase in scrap collection

The Constitutional Court (CC) of the Russian Federation ruled that if the rates of the recycling fee change, the new rules should enter into force no earlier than one month after the official publication of the resolution. We are talking about the procedure for the entry into force of a government decree, which increased recycling rates in the summer of 2023. This follows from the press service of the court, published on June 23.

The reason for the proceedings was the complaint of Terra Group, a company engaged in the supply of agricultural machinery. In January 2023, it signed a contract with a Kazakh importer for the supply of 34 tractors worth more than €6 million, and in March it signed the specifications for it, making an advance payment.

After the delivery of the equipment on June 30, Terra-Group submitted a calculation of the scrap collection to the customs authority (4.3 million rubles), but it was not accepted, since on June 9 the decree of the Government of the Russian Federation No. 938 was published. It came into force on July 1 and increased the amount of the fee by increasing the coefficients. Since, according to the new rules, the base rate and the recycling coefficient began to be determined on the date of filing the calculation with the customs authority, and the company did this on July 6, it was offered to pay the recycling fee in the amount of about 17.5 million rubles.

In the arbitration court, Terra-Group pointed out that, according to tax legislation, acts of the Government of the Russian Federation enter into force no earlier than one month after their publication (with the exception of explicitly provided cases that improve the situation of the fee payer). However, the arbitration court, as well as other instances, supported the position of the department. Now, the Constitutional Court has declared that the contested decree of the Government of the Russian Federation does not comply with the Constitution of the Russian Federation, and has sent the case for review.

"The legislator should determine the rules for the entry into force and the rules for the validity of regulatory legal acts on recycling, taking into account the need to ensure the necessary and sufficient time for the adaptation of payers, in particular for cases of an increase in the amount of this payment. Until then, the time limits established by the Tax Code of the Russian Federation for collection acts apply. The contested regulation remains in effect, but is subject to application after one month from the date of its official publication," the Constitutional Court of the Russian Federation reported.

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Earlier, on June 8, a bill was submitted to the State Duma, which proposes to compensate for the paid recycling fee for cars for large families. It is assumed that, if the law is passed, citizens raising three or more children under the age of 18 or under the age of 23 will have the right to refund previously paid scrap collection or part of it, provided they study full-time at an educational organization.