Judicial Novelties and Conflicts in Tariff Legislation

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Abstract

The purpose of the study. Tariff policy has a multifactorial impact on the indicators of socio-economic development of all regions of the Russian Federation and the country as a whole. The standard of living of the population is increasingly dependent on utility tariffs. The issue of paying for utilities is also acute for business representatives. The article examines in detail examples of positive and negative judicial practice in solving issues related to tariff formation. The issues of the application of legislative acts in solving various controversial issues when making decisions on tariff regulation are analyzed. The practical application of legislative and legal acts is considered and the ambiguity of their use is proved. The purpose of the study is to identify and establish contradictions in Russian judicial practice in order to identify key areas that require improvement. This is necessary to make changes and clarifications to the current tariff legislation. Analytical, statistical and descriptive methods were used in the study. Conclusions. As a result of the conducted research, the authors came to the conclusion that the legislative acts applied in Russia are interpreted ambiguously in a certain controversial situation, which entails their clarification with the help of detailing and adjustments. Based on the results of the study of the designated topic, the authors proposed initiatives to amend the current federal legislation.

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About the authors

Alexander S. Grunichev

State Committee of the Republic of Tatarstan on Tariffs

Author for correspondence.
Email: lara_hab@mail.ru
ORCID iD: 0000-0002-4328-3560
SPIN-code: 7648-4229
Scopus Author ID: 56258941400

Dr. Sci. (Econ.), Chairman

Russian Federation, Kazan

Larisa V. Khabibullina

State Committee of the Republic of Tatarstan on Tariffs

Email: lara_hab@mail.ru

Deputy Chairman

Russian Federation, Kazan

References

  1. «Administrative Offences Code of the Russian Federation» dated December 30, 2001 N 195-FZ (as amended on 28.02.2023).
  2. The Tax Code of the Russian Federation (TC RF).
  3. Regulation on accounting «Fixed Assets Register» PBU 6/01.
  4. The Russian Federation Government Regulation dated January 1, 2002 No. 1 «On Classification of Fixed Assets to be Included into Amortization Groups».
  5. The Russian Federation Government Regulation dated October 22, 2012 N 1075 (as amended on March 28, 2023) «On pricing in the field of heat supply» (together with the «Bases of pricing in the field of heat supply», «Rules for regulating prices (tariffs) in the field of heat supply», «Rules for establishing long-term parameters for regulating the activities of organizations in the field of heat supply referred by the legislation of the Russian Federation to the spheres of activity of subjects of natural monopolies in the field of heat supply and (or) prices (tariffs) in the field of heat supply, which are subject to regulation in accordance with the list defined by Article 8 of the Federal Law «On Heat Supply», «Rules for determining the value of assets and invested capital and maintaining their separate accounting, used in the implementation of activities regulated using the method of ensuring return on invested capital», «Rules for concluding long-term heat supply contracts at prices determined by agreement of the parties for ensuring consumption of thermal energy (capacity ) and coolant by facilities consuming thermal energy (capacity) and coolant and put into operation after January 1, 2010», «Rules for the distribution of specific fuel consumption in the production of electrical and thermal energy in the mode of combined generation of electrical and thermal energy»).
  6. The Russian Federation Government Regulation dated April 30, 2014 N 400 «On formation of indicators of reliability and quality of services provided in establishing long-term tariffs» (with Amendments and Additions).
  7. The Russian Federation Government Regulation dated December 31, 2009 No. 1220 «On determining the indicators of reliability and quality of goods and services used when setting long-term tariffs» (as amended and supplemented).
  8. Order of the Federal Antimonopoly Service of June 19, 2018 No. 827/18 «On approval of the regulations for the activities of the Federal Antimonopoly Service for the consideration (settlement) of disputes and disagreements related to the establishment and (or) application of prices (tariffs), application forms and decisions on the resolution of these disputes».
  9. The Russian Federation Government Regulation dated May 13, 2013 N 406 (as amended on March 28, 2023) «On the state regulation of tariffs in the sphere of water supply and sanitation» (together with the «Bases of pricing in the sphere of water supply and sanitation», «Rules for regulating tariffs in the sphere of water supply and sanitation», «Rules for determining the amount of invested capital in the sphere of water supply and sanitation and the procedures for its maintenance», «Rules for calculating the rate of return on invested capital in the sphere of water supply and sanitation»).
  10. Order of the Ministry of Finance of the Russian Federation of October 13, 2003 N 91n (as amended on December 24, 2010, as amended on January 23, 2020) «On Approval of Methodological Instructions for Accounting of Fixed Assets» (Registered in the Ministry of Justice of the Russian Federation on November 21, 2003 No. 5252).
  11. Puzyrevsky, S. A. Some results of the antimonopoly regulation reform / S. A. Puzyrevsky, A. S. Grunichev // journal «Laws of Russia: experience, analysis, practice». —2016. —No. 3. —P. 3–9. —EDN VOCAYN.
  12. Grunichev, A. S. Use of the investment mechanism through the establishment of long-term limit indices (on the example of the Republic of Tatarstan) / A. S. Grunichev, L. V. Khabibullina // journal «Bulletin of Economics, Law and Sociology». —2022. —No. 3. —P. 55–60. —EDN XBEPZA.
  13. Grunichev, A. S. On the implementation of the innovative vector of energy policy / A. S. Grunichev, L. V. Khabibullina // journal «Economic Bulletin of the Republic of Tatarstan». —2023. —No. 1. —P. 5–8. —EDN HGNDKK.
  14. Organizational and legal aspects of procurement management in the Russian Federation / A. V. Vavilina, S. G. Vasin, A. Ya. Geller [et al.]. —Moscow: Limited Liability Company «Rusains», 2022. —202 p. —ISBN 978-5-466-01829-5. —EDN SKUNRF.
  15. Grunichev, A. S. Use of the investment mechanism through the establishment of long-term limit indices (on the example of the Republic of Tatarstan) / A. S. Grunichev, L. V. Khabibullina // journal «Bulletin of Economics, Law and Sociology». —2022. —No. 3. —P. 55–60. —EDN XBEPZA.

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