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As of 1 January 2015, the state tax on cases before the arbitrazh courts has increased

Amendments to Article 339.19, Chapter 25.3, of the Russian Tax Code, dated 1 January 2015, stipulate changes in the amount of the state taxes on cases before the arbitrazh courts. Generally, the state taxes have increased 50 percent. The changes are on taxes pertaining to disputes arising from the conclusion, modification, or termination of contracts, to applications challenging the legal acts of federal executive bodies in the field of intellectual property claims, to filing bankruptcy claims, to filing compensation claims for violating the right to a trial in a reasonable period of time, to filing of appeals, cassations, and supervisory appeals, and to some other cases.

One change raised the amount of the state tax when filing a claim in a dispute arising from the conclusion, modification, or termination of contracts as well as disputes regarding the invalidation of a transaction (the so-called nonmaterial requirements). Currently, the state tax is RUB 6,000, but in the previous version of the law, it was RUB 4,000.

For claims disputing legal acts of the federal executive agencies that pertain to the rights and legal interests of the claimant in the higher sphere of intellectual property, the amount of the state tax for individuals is RUB 300, but it formerly was RUB 200. For organizations, the tax remained the same: RUB 2,000.

When filing claims to recognize a nonregulatory act invalid and to recognize the decisions and actions (or inactions) of state agencies, municipal agencies, and other agencies as illegal, the state tax now amounts to RUB 3,000. Previously, it had been RUB 200 for individuals and RUB 2,000 for organizations.

The amount of the state taxes when filing bankruptcy claims on insolvent debtors and when filing legal fact-finding claims also have changed. Formerly, if the amount when filing the bankruptcy claim was to RUB 4,000 rubles, it now has increased to RUB 6,000.

For a writ of execution for the enforcement of an arbitration award, for submitting applications for interim relief, for reversing the decision of the arbitration court, for recognizing and enforcing a foreign court decision, and for legal fact-finding, the state tax has increased from RUB 2,000 to RUB 3,000 rubles.

For appeals, cassations (including the second cassation claims), supervisory appeals against the arbitrazh court decisions and arbitrazh court decrees on the termination of proceedings, abandonment of claims without consideration, and refusal to issue a writ of execution, the tax has increased from RUB 2,000 to RUB 3,000.

To apply for compensation for violating of the right to a trial within a reasonable period of time or the right to the execution of an act within a reasonable period of time, the individual tax now is RUB 300 (previously, it was RUB 200). For organizations, it now is RUB 6,000 (previously, it was RUB 4,000).