- The Constitutional Court of the Russian Federation denied a smuggler’s request to recalculate the value of a batch of cigarettes.
- The smuggler argued that the court’s calculation of the value of the contraband cigarettes was incorrect because it used the average consumer price of cigarettes with filters from the regional Rosstat, which included excise tax and VAT.
- The smuggler argued that the value of the contraband cigarettes should be calculated without excise tax and VAT, using the lowest possible price.
- The Constitutional Court of the Russian Federation rejected the smuggler’s arguments, stating that the Constitution of the Russian Federation prioritizes public health and that the legislature has the right to impose additional requirements and restrictions on business activities to protect public health.
- The court also cited the WHO Framework Convention on Tobacco Control, which obligates Russia to take effective measures to reduce tobacco consumption, including price and tax measures.
- The court stated that the excise tax on tobacco products is intended to reduce the profitability of production and sales, thereby reducing demand for tobacco products.
- The court also noted that the minimum price for cigarettes and cigarettes is set by law, and that the price of legally produced tobacco products cannot be lower than the cost of production, including all taxes.
- The court concluded that the smuggler’s arguments were not valid and that the court’s calculation of the value of the contraband cigarettes was correct.
Source: garant.ru
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
