The Constitutional Court (CC) declared it impossible to execute the decision of the Human Rights of the European Court (ECHR) in the part in which he insists on the refusal of recovery of tax penalties, once imposed on Yukos. This January 19 chairman of the Constitutional Court Valery Zorkin, who announced the decision at the request of the Ministry of Justice about the possibility of enforcement of the judgment.

"Russia's refusal to sanction tax penalties, as urged by the ECHR, would be contrary to Art. 57 of the Constitution, which assigns to the State to ensure the payment of taxes by each on the basis of the principle of equality and justice, "Zorkin said. According to the Court, initiated by Yukos managers unprecedented scale tax evasion in the context of an acute economic crisis, contrary to the principles of equality and justice in the constitutional relationship. The tax sanctions against Yukos were the result of non-exercise of the company's management of corporate rights reasonably and in good faith, according to a court order - so they do not qualify for compensation.

COP also not agreed with the assessment of the ECHR applied to Yukos administrative fee of 7% as excessive - the Russian legal system is a collection of administrative sanctions to which fully applies the requirement of reasonableness and proportionality, the Constitutional Court insists. Yukos tax evasion on a scale threatening the existence of the legal principles of the welfare state, which required him to take appropriate measures, Zorkin explained.

July 31, 2014 ECHR awarded to former shareholders of EUR 1.86 billion. According to the Court, the applicants state rights have been violated to judicial protection and a fair trial, which led to the bankruptcy of the company. I "Yukos" against Russia. " However, the Ministry of Justice states that the decision imposed on Russia obligations incumbent on the Russian Federation, based on this interpretation of the provisions of the ECHR Convention on Human Rights, which is at variance with the Constitution. At the same time, he appealed to the decisions of the Constitutional Court, which had previously confirmed the possibility of prosecution for tax offenses outside the statute of limitations and vzmozhnost collection of performance data collection, clearly exceeding the performance costs.

However, the Constitutional Court does not exclude the possibility of manifestation of Russian goodwill and compromise in good faith in respect of payments to shareholders affected by the bankruptcy of Yukos. Government may consider the payment of the sums - but such payments shall not affect the revenues and property of the Russian Federation, stressed the Constitutional Court. This can be done for example by imtsschestva company, previously hidden, she explained the COP.