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Tax Code, N 146-FZ | Art. 6 Tax Code of the Russian Federation

Article 6 of the Tax Code of the Russian Federation. Inconsistency of normative legal acts with this Code ( current edition)

1. Regulatory legal act on issues of taxes, fees, insurance premiums is recognized as inconsistent with this Code, if such an act:

1) issued by a body that, in accordance with this Code, does not have the right to issue such acts, or issued in violation of the established procedure for issuing such acts;

2) cancels or restricts the rights of taxpayers, payers of fees, payers of insurance premiums, tax agents, their representatives or powers tax authorities, customs authorities established by this Code;

3) introduces obligations not provided for by this Code, or changes the content of obligations of participants in relations regulated by the legislation on taxes and fees determined by this Code, other persons whose obligations are established by this Code;

4) prohibits the actions of taxpayers, payers of fees, payers of insurance premiums, tax agents, their representatives, permitted by this Code;

5) prohibits the actions of tax authorities, customs authorities, their officials permitted or prescribed by this Code;

6) permits or permits actions prohibited by this Code;

7) changes the grounds, conditions, sequence or procedure of actions of the participants in relations regulated by the legislation on taxes and fees established by this Code, other persons whose duties are established by this Code;

8) changes the content of the concepts and terms defined in this Code, or uses these concepts and terms in a different meaning than they are used in this Code;

9) otherwise contradicts the general principles and (or) the literal meaning of the specific provisions of this Code.

2. The normative legal acts specified in paragraph 1 of this article shall be recognized as inconsistent with this Code if at least one of the circumstances provided for in paragraph 1 of this article is present.

3. Recognition of a normative legal act as inconsistent with this Code is carried out in judicial order unless otherwise provided by this Code. Government Russian Federation, as well as another executive body or executive body of local self-government that adopted the said act, or their higher bodies have the right to cancel this act or make the necessary changes to it before judicial review.

4. Regarding regulatory legal acts regulating the procedure for collecting taxes payable in connection with the movement of goods across the customs border Customs Union within the framework of the EurAsEC (hereinafter referred to in this Code as the Customs Union), the provisions established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs shall apply.

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Tax law. Cribs Smirnov Pavel Yurievich

20. Recognition of normative legal acts on taxes that do not comply with the Tax Code of the Russian Federation

A regulatory legal act on taxes and fees is recognized as non-compliant with the Tax Code if such an act:

1) issued by a body that, in accordance with the Tax Code, does not have the right to issue such acts, or issued in violation of the established procedure for issuing such acts;

2) cancels or restricts the rights of taxpayers, payers of fees, tax agents, their representatives or the powers of tax authorities, customs authorities, state authorities off-budget funds established by the Tax Code;

3) introduces obligations that are not provided for by the Tax Code, or changes the content of the obligations of the participants in relations regulated by the legislation on taxes and fees, as determined by the Tax Code, and other persons whose obligations are established by the Tax Code;

4) prohibits the actions of taxpayers, payers of fees, tax agents, their representatives, permitted by the Tax Code;

5) prohibits the actions of tax authorities, customs authorities, bodies of state off-budget funds, their officials, permitted or prescribed by the Tax Code;

6) permits or permits actions prohibited by the Tax Code;

7) changes the grounds, conditions, sequence or procedure established by the Tax Code for the participants in relations regulated by the legislation on taxes and fees, other persons whose duties are established by the Tax Code;

8) changes the content of concepts and terms defined in the Tax Code, or uses these concepts and terms in a different meaning than they are used in the Tax Code;

9) otherwise contradicts the general principles and (or) the literal meaning of the specific provisions of the Tax Code.

Recognition of a normative legal act as inconsistent with the Tax Code is carried out in a judicial proceeding. The Government of the Russian Federation, as well as another body of executive power or an executive body of local self-government that has adopted the said act, or their higher bodies have the right to cancel this act or make the necessary changes to it before judicial review.

With regard to regulatory legal acts regulating the procedure for collecting taxes payable in connection with the movement of goods across the customs border of the Russian Federation, the provisions established by the Customs Code of the Russian Federation shall apply.

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1. A regulatory legal act on issues of taxes, fees, insurance premiums shall be recognized as inconsistent with this Code, if such an act:

1) issued by a body that, in accordance with this Code, does not have the right to issue such acts, or issued in violation of the established procedure for issuing such acts;

2) cancels or restricts the rights of taxpayers, payers of fees, payers of insurance premiums, tax agents, their representatives or the powers of tax authorities, customs authorities established by this Code;

4) prohibits the actions of taxpayers, payers of fees, payers of insurance premiums, tax agents, their representatives, permitted by this Code;

5) prohibits the actions of tax authorities, customs authorities, their officials, permitted or prescribed by this Code;

6) permits or permits actions prohibited by this Code;

8) changes the content of the concepts and terms defined in this Code, or uses these concepts and terms in a different meaning than they are used in this Code;

9) otherwise contradicts the general principles and (or) the literal meaning of the specific provisions of this Code.

3. Recognition of a normative legal act as inconsistent with this Code shall be carried out in a judicial proceeding, unless otherwise provided by this Code. The Government of the Russian Federation, as well as another executive body or executive body of local self-government that has adopted the said act, or their higher bodies have the right to cancel this act or make the necessary changes to it before judicial review.

4. With regard to regulatory legal acts regulating the procedure for collecting taxes payable in connection with the movement of goods across the customs border of the Customs Union within the EurAsEC (hereinafter referred to in this Code as the Customs Union), the provisions established by the customs legislation of the Customs Union and the legislation of the Russian Federation shall apply. about customs.

Commentary on Art. 6 Tax Code of the Russian Federation

Paragraph 1 of Art. 6 of the Tax Code of the Russian Federation establishes an open list of grounds for establishing inconsistencies in regulatory legal acts on taxes and fees tax code RF.

Under the regulatory legal acts specified in Art. 6 of the Tax Code of the Russian Federation, are understood as legislative acts and by-laws.

The above acts may be recognized as inconsistent with the Tax Code of the Russian Federation if at least one of the grounds provided for in paragraphs. 1 - 9 p. 1 art. 6 of the Tax Code of the Russian Federation.

A regulatory legal act on taxes and fees that cancels or restricts the rights of taxpayers, payers of fees, tax agents, their representatives or the powers of tax authorities, customs authorities, bodies of state non-budgetary funds established by the Tax Code of the Russian Federation, is also recognized as inconsistent with the Tax Code of the Russian Federation in accordance with with paragraphs. 2 p. 1 art. 6 of the Tax Code of the Russian Federation.

Paragraph 1 of Art. 6 of the Tax Code of the Russian Federation contains a list of grounds for recognizing normative legal acts on taxes and fees as inconsistent with the Tax Code of the Russian Federation, the presence of which in one way or another indicates a contradiction between the normative legal acts created in this way and the Tax Code of the Russian Federation.

Normative legal acts that allow prohibited or, on the contrary, prohibit actions permitted by the Tax Code of the Russian Federation, change the content of concepts and terms defined by the Tax Code of the Russian Federation, etc., are inconsistent with it.

A normative act is recognized as inconsistent with the Tax Code of the Russian Federation if it introduces new obligations or changes the content of the old obligations of participants in relations regulated by the legislation on taxes and fees.

The initially established priority of the Tax Code of the Russian Federation is reflected in its subsequent articles.

The list of these grounds is not exhaustive and implies the possibility of challenging regulatory legal acts for other reasons, in addition to those expressly indicated in Article 6 of the Tax Code of the Russian Federation.

It is necessary to distinguish between the abolition of a normative legal act and the recognition of such an act as invalid.

As a general rule, the body that accepted normative act, has the right to cancel the act adopted by him. The Government of the Russian Federation, as well as another body of executive power or an executive body of local self-government that has adopted an act that does not comply with the Tax Code of the Russian Federation, or their higher bodies have the right to cancel this act or make the necessary changes to it before judicial review.

The judiciary does not have the power to overrule regulations.

The concept of retroactive effect does not apply to decisions of the judiciary.

Based on the decisions of the judicial authorities, a normative act that is declared invalid (not in accordance with the law) becomes invalid.

Recognition of a normative act as invalid means that the normative act had no legal force from the moment of its adoption. Meanwhile, when a normative act is repealed, its effect ceases from the date established by law or by the repealing body. The body that repeals the normative act, however, has the right to cancel or change the normative act from the date of its adoption, that is, retroactively.

In accordance with paragraph 3 of Art. 6 of the Tax Code of the Russian Federation, the recognition of a normative legal act as inconsistent with the Tax Code of the Russian Federation is carried out in a judicial proceeding.

Previously, cases of contesting normative legal acts affecting the rights and legitimate interests of persons in the field of entrepreneurial and other economic activities were considered by the arbitration court according to the general rules of action proceedings provided for by the Arbitration Procedure Code of the Russian Federation, with the features established in Ch. 23 “Consideration of cases on challenging legal acts by the court for intellectual property rights” of the Arbitration Procedure Code of the Russian Federation (Article 191 of the Arbitration Procedure Code of the Russian Federation).

Currently, in connection with the reform of the judicial system (unification of the Supreme Arbitration Court of the Russian Federation and the Supreme Court of the Russian Federation), the procedure for challenging normative legal acts has changed.

So, according to Art. 29 of the Arbitration Procedure Code of the Russian Federation, arbitration courts consider, in the manner of administrative proceedings, economic disputes arising from administrative and other public legal relations and other cases related to the implementation of entrepreneurial and other economic activities by organizations and citizens:

1.1) on contesting normative legal acts of federal executive bodies, if the consideration of such cases in accordance with the Arbitration Procedure Code of the Russian Federation is within the competence of the Intellectual Property Rights Court;

2) on challenging non-normative legal acts, decisions and actions (inaction) affecting the rights and legitimate interests of the applicant in the field of entrepreneurial and other economic activities government agencies, local self-government bodies, other bodies, organizations endowed by federal law with certain state or other public powers, officials;

3) about administrative offenses if the federal law refers their consideration to the competence of the arbitration court;

4) on the recovery of mandatory payments and sanctions from organizations and citizens engaged in entrepreneurial and other economic activities, unless the federal law provides for a different procedure for their recovery;

5) other cases arising from administrative and other public legal relations, if their consideration is referred by federal law to the competence of an arbitration court.

Since August 6, 2014, the Supreme Court of the Russian Federation has become the only supreme judicial authority on civil, criminal, administrative and other cases, as well as on economic disputes.

Thus, at present, the supreme judicial body in civil cases, cases of resolving economic disputes, criminal, administrative and other cases, jurisdictional courts, formed in accordance with the Federal Constitutional Law "On the Judicial System of the Russian Federation" and federal laws, is precisely the Supreme Court of the Russian Federation.

The Supreme Court of the Russian Federation considers administrative cases as a court of first instance, in particular:

1) on contesting normative legal acts of the President of the Russian Federation, the Government of the Russian Federation, federal executive bodies, Prosecutor General's Office Russian Federation, Investigative Committee Russian Federation, Judicial Department at the Supreme Court of the Russian Federation, Central Bank the Russian Federation, the Central Election Commission of the Russian Federation, state non-budgetary funds, including pension fund Russian Federation, Fund social insurance Russian Federation, Federal Fund mandatory health insurance, as well as state corporations;

2) on challenging non-normative legal acts of the President of the Russian Federation, the Federation Council of the Federal Assembly of the Russian Federation, the State Duma of the Federal Assembly of the Russian Federation, the Government of the Russian Federation, the Government Commission for Monitoring the Implementation foreign investment in the Russian Federation (Article 2 of the Federal Constitutional Law of February 5, 2014 N 3-FKZ "On the Supreme Court of the Russian Federation").

Please also note that clarifications on issues judicial practice application of laws and other regulatory legal acts by arbitration courts given by the Plenum of the Supreme Arbitration Court of the Russian Federation remain in force until the relevant decisions are made by the Plenum of the Supreme Court of the Russian Federation (clause 1, article 3 of the Federal Constitutional Law of June 4, 2014 N 8-FKZ "On Amendments to the Federal Constitutional Law "On arbitration courts in the Russian Federation” and Article 2 of the Federal Constitutional Law “On the Supreme Court of the Russian Federation”).

With regard to regulatory legal acts in the field of customs, the provisions established by law N 311-FZ.

So, in accordance with Art. 8 of Law N 311-FZ, a regulatory legal act of the Russian Federation in the field of customs is recognized as inconsistent with Law N 311-FZ if such an act:

1) issued by a body that, in accordance with this Federal Law, does not have the right to issue acts of this kind, or issued in violation of the established procedure for issuing such acts;

2) cancels or restricts the rights of persons established by the customs legislation of the Customs Union and this Federal Law;

3) change the grounds, conditions, sequence or procedures established by the customs legislation of the Customs Union and this Federal Law for the participants in relations regulated by the legislation of the Russian Federation on customs affairs, other persons whose duties are established by this Federal Law;

4) changes the content of the concepts defined by Law N 311-FZ, or uses these concepts in meanings other than those used in Law N 311-FZ.

Recognition of a normative legal act of the Russian Federation in the field of customs affairs as not complying with Law N 311-FZ is carried out in a judicial proceeding.

1. A regulatory legal act on taxes and fees shall be recognized as inconsistent with this Code, if such an act:

1) issued by a body that, in accordance with this Code, does not have the right to issue such acts, or issued in violation of the established procedure for issuing such acts;

2) cancels or restricts the rights of taxpayers, payers of fees, tax agents, their representatives or the powers of tax authorities, customs authorities established by this Code; (as amended by Federal Law No. 213-FZ of July 24, 2009)

4) prohibits the actions of taxpayers, payers of fees, tax agents, their representatives, permitted by this Code;

5) prohibits the actions of tax authorities, customs authorities, their officials, permitted or prescribed by this Code; (as amended by Federal Law No. 213-FZ of July 24, 2009)

6) permits or permits actions prohibited by this Code;

8) changes the content of the concepts and terms defined in this Code, or uses these concepts and terms in a different meaning than they are used in this Code;

9) otherwise contradicts the general principles and (or) the literal meaning of the specific provisions of this Code.

2. Normative legal acts on taxes and fees referred to in paragraph 1 of this article shall be recognized as inconsistent with this Code in the presence of at least one of the circumstances provided for in paragraph 1 of this article.

4. With regard to regulatory legal acts regulating the procedure for collecting taxes payable in connection with the movement of goods across the customs border of the Customs Union within the EurAsEC (hereinafter in this Code - the Customs Union), the provisions established by the customs legislation of the Customs Union and the legislation of the Russian Federation shall apply. about customs. (as amended by the Customs Code of the Russian Federation of May 28, 2003 N 61-FZ, federal laws dated 29.07.2004 N 95-FZ, dated 27.11.2010 N 306-FZ)

1. A regulatory legal act on issues of taxes, fees, insurance premiums shall be recognized as inconsistent with this Code, if such an act:

1) issued by a body that, in accordance with this Code, does not have the right to issue such acts, or issued in violation of the established procedure for issuing such acts;

4) prohibits the actions of taxpayers, payers of fees, payers of insurance premiums, tax agents, their representatives, permitted by this Code;

5) prohibits the actions of tax authorities, customs authorities, their officials, permitted or prescribed by this Code;

6) permits or permits actions prohibited by this Code;

8) changes the content of the concepts and terms defined in this Code, or uses these concepts and terms in a different meaning than they are used in this Code;

9) otherwise contradicts the general principles and (or) the literal meaning of the specific provisions of this Code.

4. With regard to regulatory legal acts regulating the procedure for collecting taxes payable in connection with the movement of goods across the customs border of the Customs Union within the EurAsEC (hereinafter in this Code - the Customs Union), the provisions established by the customs legislation of the Customs Union and the legislation of the Russian Federation shall apply. about customs.

Tax Code of the Russian Federation Article 6 Non-compliance of normative legal acts on taxes and fees with this Code