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Tax Code of the Russian Federation (as amended up to Federal Law No. 19-FZ of March 30, 2012), Russian Federation
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Year of Version
2012
Type of Text
IP-related Laws
Subject Matter
Undisclosed Information (Trade Secrets),
Copyright and Related Rights (Neighboring Rights),
Other,
Industrial Property
Notes
This consolidated version of the Tax Code incorporates all the amendments up to the Federal Law No. 19-FZ of March 30, 2012, amending Article 67 of Part One and Article 288 of Part Two of the Tax Code of the Russian Federation', which entered into force on March 31, 2012.
The following provisions of Part One and Part Two of this consolidated Code contain provisions relating to the intellectual property.
Part One:
- Section IV, Chapter 7, Article 38, items 6, 7, Article 41, items 6, 7:
- Section V, Chapter 14, Articles 83, items 1 and 4.1, Article 102, item 2;
- Section V.1, Chapter 14.2, Article 105.5, item 6; and Chapter 14.4, Article 105.15, item 1, subitem 2);
Part Two:
- Section VIII, Chapter 21, Article 148, item 1, subitem 4), Article 149, item 2, subitem 26) and item 3, subitem 31);
Chapter 23, Article 208, item 1, subitem 3), item 3, subitem 3), Article 221 paragraph 3)
Chapter 25, Article 250, item 5, Article 257, item 3, Article 258, item 2, Article 262, Article 264, item 37, Article 265, item 1, subitem 1), Article 271, item 4, subitem 3), Article 309, item 1, subitem 4);
Chapter 25.3, Article 333.30, Article 346.5, item 2, subitem 36);
- Section VIII.1, Chapter 26.1, Article 346.5, paragraph 2, subparagraph 36); Chapter 26.2, Article 346.12, item 3, subitem 14), Article 346.16, item 1, subitems 2.1), 2.2), 32).
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Main text(s)
Russian
Налоговый кодекс Российской Федерации (с изменениями, внесенными Федеральным законом № 19-ФЗ от 30.03.2012 г.)
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Tax Code of the Russian Federation (as amended up to Federal Law No. 19-FZ of March 30, 2012)
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Legislation
Supersedes (1 text(s))
Supersedes (1 text(s))
Is superseded by (2 text(s))
Is superseded by (2 text(s))
WTO Document Reference
IP/N/1/RUS/1
IP/N/1/RUS/O/3
WIPO Lex No.
RU071