Maxim Kamenkov addresses international conference on Tax Law in Russian Constitutional Court Judgments

On April 19–20, 2013, the X International Training Conference on Tax Law in Russian Constitutional Court Judgments took place in Moscow. Maxim Kamenkov, Associate at EPAM, presented a report to the conference.

The conference has been held under the auspices of judges from the Constitutional Court of the Russian Federation since 2004. The plenary session of the conference summed up the results of the last ten years and outlined the Constitutional Court’s key achievements and successes with regard to the constitutional review of tax law between 2003–2012, and what these mean for the development of justice and the tax system in Russia. The difficulties that arise in the course of the constitutional review of tax law were also covered. Forecasts were made regarding the development of constitutional compliance assessments in the area of taxation.

The tenth anniversary conference was attended by judges from the Constitutional Court and Supreme Arbitration (Commercial) Court of the Russian Federation, commercial court judges, representatives of parliament and relevant authorities, academics, specialists from law firms, lawyers, representatives from large companies, and international experts.

During the round table discussion entitled ‘Acknowledging the Economic Basis of Tax When Applying and Interpreting VAT Rules’, Maxim Kamenkov, Associate at the Firm’s St. Petersburg office, explained the concepts that make up the economic basis of tax, and why and how Article 3.3 of the Russian Tax Code should be considered when interpreting and applying tax law.

For more on the conference, visit ttp://www.statut.ru/ksrf/ (Russian only).