| Law at Issue |
Article 57 of the Constitution ; Articles 11, 20, 38, 39, 40, 41, 44, 45, 56, 62, 64, 75, 80-83, 87, 100, 101, 113-115, 122, 164 , 165 and 176, Chapters 25 and 30 of the Tax Code ; Section 3 of RF Law no. 1992-1 of 6 December 1991 on Value-Added Tax ; Section 5 (2) of RF Law no. 1759-1 of 18 October 1991 on motorway funds in the Russian Federation ; Section 21 of RF Law no. 2118-1 of 27 December 1991 on the foundations of the tax system ; Section 2 of RF Law no. 2030-1 of 13 December 1991 on corporate property tax ; Sections 2 and 5 of Law no. 2116-1 of 27 December 1991 on profit tax on enterprises and organisations ; Section 5 of Law no. 3297-1 of the Russian Federation on closed administrative-territorial formations ; Section 1 of Law no. 9-FZ of the Republic of Mordoviya of 9 March 1999 on the conditions of efficient use of the socio-economic potential of the Republic of Mordoviya ; Law no. 12-P-3 of the Republic of Kalmykiya of 12 March 1999 on tax concessions for companies investing in the Republic of Kalmykiya ; Section 9 of Law no. 108 of the Evenk Autonomous District on specific features of the tax system in the Evenk Autonomous District ; Articles 2, 9, 10, 54, 105, 106, 153, 166, 167, 170, 209, 575 and 690 of the Civil Code ; Articles 35, 65, 91, 134, 152, 180, 213, 214, 257, 259, 267, 268, 271, 283, 286, 318 and 324 of the Code of Commercial Court Procedure ; Sections 9, 18, 19, 21, 46, 51, 53, 59, 77, 81, 90 of the Enforcement Proceedings Act ; sections 2-4, 6-10, 27, 48, 51, 52, 63-65 and 71-73 of the Insolvency (Bankruptcy) Act |
| Strasbourg Case Law |
Achour v. France [GC], no. 67335/01, ECHR 2006-IV ; Akdivar and Others v. Turkey, 16 September 1996, Reports 1996-IV ; Aksoy, 18 December 1996, Reports 1996-VI ; Brandstetter v. Austria, 28 August 1991, §§ 66 and 67, Series A no. 211 ; Bulut v. Austria, 22 February 1996, § 29, Reports of Judgments and Decisions 1996-II ; C.G.P. v. the Netherlands (dec.), no. 29835/96, 15 January 1997 ; Calcerrada Fornieles and Cabeza Mato v. Spain, no. 17512/90, Commission decision of 6 July 1992, Decisions and Reports (DR) 73 ; Can v. Austria, no. 9300/81, § 53, Commission’s report of 12 July 1984, Series A no. 96 ; Cantoni v. France, 15 November 1996, § 29, Reports of Judgments and Decisions 1996-V ; Celniku v. Greece, no. 21449/04, §§ 39-41, 5 July 2007 ; Cennet Ayhan and Mehmet Salih Ayhan v. Turkey, no. 41964/98, § 64, 27 June 2006 ; Cereceda Martin and Others v. Spain, no. 16358/90, Commission decision of 12 October 1992 ; Coëme and Others v. Belgium, nos. 32492/96, 32547/96, 32548/96, 33209/96 and 33210/96, §§ 145-146, ECHR ; Decision on the competence of the Court to give an advisory opinion [GC], § 31, ECHR 2004-VI ; Dukmedjian v. France, no. 60495/00, §§ 55-59, 31 January 2006 ; E.K. v. Turkey, no. 28496/95, § 51, 7 February 2002 ; Gäfgen v. Germany [GC], no. 22978/05, §§ 162-88, ECHR 2010-... ; Galstyan v. Armenia, no. 26986/03, § 84, 15 November 2007 ; Gusinskiy v. Russia, no. 70276/01, § 73, ECHR 2004-IV ; Håkansson and Sturesson v. Sweden, 21 February 1990, § 47, Series A no. 171-A ; Hentrich v. France, 22 September 1994, § 42, Series A no. 296-A ; Iatridis v. Greece [GC], no. 31107/96, § 58, ECHR 1999-II ; James and Others v. the United Kingdom, 21 February 1986, § 37, Series A no. 98 ; Kafkaris v. Cyprus [GC], no. 21906/04, § 141, ECHR 2008-... ; Kokkinakis v. Greece, 25 May 1993, § 40, Series A no. 260-A ; Krcmár and Others v. the Czech Republic, no. 35376/97, §§ 41-45, 3 March 2000 ; Lithgow and Others v. the United Kingdom, 8 July 1986, Series A no. 110 ; Lukanov v. Bulgaria (dec.), 21915/93, Commission decision of 12 January 1995 ; Milatová and Others v. the Czech Republic, no. 61811/00, § 65, ECHR 2005-V ; Moiseyev v. Russia, no. 62936/00, § 220, 9 October 2008 ; National & Provincial Building Society, Leeds Permanent Building Society and Yorkshire Building Society v. the United Kingdom, 23 October 1997, §§ 75-83, Reports 1997-VII ; Öcalan v. Turkey [GC], no. 46221/99, §§ 148-49, ECHR 2005-IV ; Peraldi v. France (dec.), no. 2096/05, 7 April 2009 ; Rasmussen v. Denmark, 28 November 1984, Series A no. 87 ; Ravnsborg v. Sweden, 23 March 1994, § 33, Series A no. 283-B ; Ruiz-Mateos v. Spain, 23 June 1993, § 67, Series A no. 262 ; Smirnova v. Russia, (dec.) nos. 46133/99 and 48183/99, 3 October 2002 ; Špacek, s.r.o., v. the Czech Republic, no. 26449/95, § 59, 9 November 1999 ; Sporrong and Lönnroth v. Sweden, 23 September 1982, § 61, Series A no. 52 ; Stoichkov v. Bulgaria, no. 9808/02, § 54, 24 March 2005) ; Stubbings and Others v. the United Kingdom, 22 October 1996, § 51, Reports 1996-IV ; Sunday Times v. the United Kingdom (no. 1), 26 April 1979, § 49, Series A no. 30 ; Tanrikulu v. Turkey [GC], no. 23763/94, § 82, ECHR 1999-IV ; Tejedor García v. Spain, 16 December 1997, § 31, Reports 1997-VIII ; Tre Traktörer AB v. Sweden, 7 July 1989, Series A no. 159 ; Vesa Peltonen v. Finland (dec.), no. 19583/92, 20 February 1995 |
OAO NEFTYANAYA KOMPANIYA YUKOS v. RUSSIA
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