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“Entrepreneurs should read laws with greater responsibility and prudence — one of the latest positions of the Constitutional Court of the Russian Federation” — Tatyana Tereshchenko for Zakon.ru

The entrepreneur did not like the additional taxes. And he complained to the Constitutional Court of the Russian Federation.

The subject of consideration was a situation in which the tax authority concluded that the entrepreneur did not have the right to use the patent taxation system in relation to income from transactions with a number of legal entities, since the work performed by him was construction and did not fall under the received patents for the type of activity "repair of housing and other buildings".

The Constitutional Court of the Russian Federation did not support the entrepreneur.

In the Resolution dated 01/26/2023 N 4-P "In the case of checking the constitutionality of subparagraph 12 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation ..." and the Constitutional Court of the Russian Federation recalled that with all the presumption of good faith of the legislator and the need for the performance of duties would not create conditions for violation of their rights, as well as the rights and legitimate interests of others persons whose entrepreneurial activity is risky.

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