Deadlines and their calculation. The meaning of not earlier in the Russian language dictionary Lopatina General principles for calculating deadlines

In tax legal relations, deadlines often play, if not the main, then an important role. There are no questions about the deadlines, which are defined quite clearly - the deadline for the taxpayer to fulfill any obligations or actions (for example, paying tax, filing tax reports) is named.

The situation becomes more complicated if the deadline is determined by the expiration of a certain period of time, that is, when it depends on the actions of participants in tax legal relations or events related to their participation. When establishing such deadlines, the legislator, as a rule, uses reference formulations, for example, “no later than N days, counting from the day...”, “no later than N days from the date of occurrence...”.

However, simpler formulations also raise questions. For example, what would be the deadline defined by the phrase “on or before…” or “on or before…”?

General principles for calculating deadlines

Almost every section of the Tax Code defines different deadlines, in particular:

  • to pay taxes and fees;
  • to collect taxes and fees, fines and penalties;
  • for tax reporting;
  • to submit statements and notices;
  • for conducting tax audits and tax control activities;
  • to submit objections to acts of control measures;
  • to appeal decisions based on the results of inspections and control activities.

The general principles for calculating deadlines in tax legal relations are enshrined in Art. 6.1 Tax Code of the Russian Federation. It defines three types of deadlines (clause 1). Let's give a few examples (see table).

How is the deadline determined?

Examples

Calculation of the term

Calendar date

According to Art. 16 Federal Law of November 27, 2018 No.  422‑FZ (on self-employed tax) this law comes into forcefrom 1 January 2019 , but not earlier than a month from the date of its official publication. Another example: by general rule“simplified people” need to submit a declaration under the simplified tax system no later than March 31 of the year following the expired tax period (clause 1 art. 346.23 Tax Code of the Russian Federation ).

This instructions for specific calendar dates

As a general rule, the period begins the next day after the calendar date or the occurrence of an event (action) that determines its beginning (clause 2 art. 6.1 Tax Code of the Russian Federation )*

Indication of an event or action

According to clause 1 art. 4 of the Federal Law of July 3, 2018 No.  192‑FZ (amendments in the scope of application of CCP) this law (with the exception of a number of provisions) comes into forcefrom the date of its official publication . Another example: if an addition to a tax audit report is sent to the audited person by registered mail, then by virtue ofclause 6.1 art. 101 Tax Code of the Russian Federation it is considered received on the sixth day from the date of dispatch of the registered letter.

This indications of an event which must inevitably come

Period of time

According to clause 1 art. 8 of the Federal Law of April 23, 2018 No.  87‑FZ (amending certain legislative acts) this law comes into forceafter forty-five days after the day of its official publication (except for provisions for which other effective dates are established). Another example: a demand for tax payment must be fulfilledwithin eight days from the date of receipt of the specified request , unless a longer period for paying the tax is specified in this requirement (para. 4 p. 4 art. 69 Tax Code of the Russian Federation ).

This indications of time periods

The period defined by a period of time is calculated in days, months, quarters or years (clause 3 - 6 tbsp. 6.1 Tax Code of the Russian Federation )**

* Sometimes the countdown must be done in reverse order. For example, in paragraph 3 of Art. 187.1 of the Tax Code of the Russian Federation states the obligation of the excise payer to submit to the tax authority a notification of maximum retail prices no later than 10 calendar days before the start of the calendar month from which the maximum retail prices indicated in the notification will be applied.

* A period calculated in years (a period consisting of 12 consecutive months) expires on the corresponding month and day last year term, quarters - on the last day of the last month of the term, months - on the corresponding month and day of the last month of the term. A period defined in days is calculated in working days, unless the period is specified in calendar days.

The most difficult to calculate are, perhaps, the terms defined by a period of time, since in this case the taxpayer needs to determine two dates - the start date of the period and the end date.
The first date is generally determined according to the rule from paragraph 2 of Art. 6.1 Tax Code of the Russian Federation.

When determining last day and hour period, the following must be taken into account. An action for which a deadline has been set can be completed until 24:00 on the last day of the deadline. If documents or funds were submitted to the communications organization before 24:00 on the last day of the deadline, then the deadline is not considered missed (clause 8 of Article 6.1 of the Tax Code of the Russian Federation).

Let us clarify: a communications organization should be understood as a legal entity or individual entrepreneur (they are telecom operators) providing communication services on the basis of an appropriate license (clause 1 of article 11 of the Tax Code of the Russian Federation, clause 14 of article 2 of the Federal Law of 07.07.2003 No. 126- Federal Law “On Communications”). A communication service, in turn, is the activity of receiving, processing, storing, transmitting, delivering, including postal items (Clause 12, 32, Article 2 of Law No. 126-FZ). This activity is licensed (Article 29 of Law No. 126-FZ). This means that if documents or funds were handed over to a legal entity or individual entrepreneur providing services on the basis of an appropriate license before 24:00 on the last day of the deadline, then the deadline will not be considered missed.

And, of course, we must not forget about the rule of postponing the last day of the deadline (if it falls on a weekend or holiday), established by clause 7 of Art. 6.1 Tax Code of the Russian Federation.
Next, from general rules we move on to analysis specific situations related to the calculation of deadlines.

Deadlines set as “not later than” or “before” a specific date

Clause 7 of Art. 346.21 of the Tax Code of the Russian Federation (for example), it is established that advance payments for “simplified” tax are made no later than the 25th day of the first month following the expired reporting period. IN in this case The 25th (or another subsequent day - if this date falls on a weekend or holiday) is the last day for the “simplified” person to perform the designated duty. A similar phrase (“not later”) is contained in Art. 346.23 of the Tax Code of the Russian Federation, which determines the deadlines for submitting a declaration under the simplified tax system in various cases.

Calculating (setting) the deadline in such situations is extremely simple. There shouldn't be any difficulties here.

It is somewhat more difficult if the deadline is set as “until” a certain date. For example, clause 2 of Art. 346.14 of the Tax Code of the Russian Federation obliges the “simplified” person to notify the tax authority of a change in the object of taxation in 2019 before December 31, 2018.

The literal interpretation of this rule suggests that a notice of a change in the object of taxation must be submitted before the specified date; accordingly, filing a notice on the 31st indicates that the “simplified” person missed the established deadline.

However, both officials and courts in such cases, as a rule, make concessions for taxpayers, considering that the period “until” means “including”.

For example, the Federal Tax Service in Letter No. BS-4-21/22573@ dated November 21, 2018 regarding clause 7 of Art. 407 of the Tax Code of the Russian Federation (which states the obligation of an individual to submit, before November 1, a notification about selected objects in respect of which he will take advantage of the personal property tax benefit) indicated that the last day for filing such a notification is November 1. In support of this conclusion, the authors of the letter referred to paragraph 7 of Art. 3 of the Tax Code of the Russian Federation, according to which all irremovable contradictions must be interpreted in favor of the taxpayer.

The Ruling of the Supreme Court of the Russian Federation dated October 16, 2018 No. 304-KG18-7786 in case No. A45-14844/2017 considered the dispute about the deadline for paying land tax.

Let us remind you: the procedure and terms for payment of land tax and advance payments on it are established by regulations municipalities. Moreover, these deadlines cannot be set earlier than the deadline specified for submitting a tax return - February 1 of the year following the expired tax period (clause 1 of Article 397, clause 3 of Article 398 of the Tax Code of the Russian Federation).

In this regard, in 2016, the regulatory act of the city of Novosibirsk established deadlines for the payment of land tax and advance payments on it with the wording “until”, for example, for the first quarter - until April 30 of the tax period.
In fact, the first advance payment due until April 30, 2016 was made in two payments - on May 4 (since April 30 and May 1-3 were days off) and on August 1. Tax officials considered that the company was late in payment and charged it a penalty starting April 30. However, the company, believing that the last day for payment was April 30, went to court.

The district court and the appellate court concluded that when a deadline is stated “until a certain date,” the action for which this deadline is established must have already been completed by the specified date. Therefore, the date itself, before which the action must be performed, is not included in such a period.

Meanwhile, the Judicial Collegium of the Supreme Court of the Russian Federation, agreeing with the decision of the first instance, indicated that the wording of the deadline “until April 30” does not allow us to reliably and without unremovable doubts determine whether the deadline for fulfilling this obligation is April 29 or 30.

Taking into account clause 7 of Art. 3 of the Tax Code of the Russian Federation, a later payment of tax is usually preferable for the taxpayer. Therefore, the deadline for fulfilling the obligation to make an advance payment for the first quarter should be considered to be April 30.
The senior arbitrators also emphasized that this approach is confirmed by the legal position set out in the Decree of the Constitutional Court of the Russian Federation dated July 4, 2002 No. 185-O, according to which the wording “monthly before the 15th day of the previous month” and “monthly no later than the 15th day of the month following the reporting month" (in relation to the deadline for tax payment by users highways) are equivalent.

For our part, we believe that the position set forth in the Determination of the Supreme Court of the Russian Federation No. 304-KG18-7786 can be guided not only when determining deadlines for paying fiscal payments, but also in other situations requiring the taxpayer to perform any actions on time, defined using the preposition "before".

But is a similar approach applicable to determining the last day if we are talking about “urgent” responsibilities of the tax authorities? We believe that no, since the effect of the norm of paragraph 7 of Art. 3 of the Tax Code of the Russian Federation (in fact, the main argument in case No. A45-14844/2017) applies exclusively to taxpayers.

The period is determined by the totality of events

Sometimes specific deadlines have to be calculated based on the totality of individual tax rules or events that determine them.

One of such cases is the suspension of an organization’s operations on its bank accounts (clause 7 of Article 76 of the Tax Code of the Russian Federation). According to this paragraph, the period of suspension is calculated from the moment the bank receives a decision from the tax authority to suspend banking operations and until the bank receives a decision from the tax authority to cancel the suspension of these operations.

Another example is the period for issuing an invoice (this point is also relevant for some “simplified people”).

Clause 3 of Art. 168 of the Tax Code of the Russian Federation determines that an invoice must be issued to the buyer no later than five calendar days, counting from the day of shipment of goods (performance of work, provision of services), from the date of transfer of property rights or from the day of receipt of payment amounts, partial payment on account of upcoming deliveries goods (performance of work, provision of services), transfer of property rights.

As we can see, this standard names the day of shipment as the main starting point for calculating the designated five-day period. Moreover, the Letter of the Ministry of Finance of Russia dated October 18, 2018 No. 03-07-14/74899 emphasizes that the day of shipment of goods (performance of work, provision of services, transfer of property rights) is subject to inclusion in the specified five-day period. Meanwhile, any qualifying features for identifying such a day are not in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation are not mentioned in this letter.

But such explanations were given by controllers earlier. In particular, in the letters of the Ministry of Finance of Russia dated November 9, 2011 No. 03-07-09/40, dated July 28, 2011 No. 03-07-09/23, the Federal Tax Service of Russia dated December 13, 2012 No. ED-4-3/21217@ it is said, that the date of shipment of goods, work, services, transfer of property rights should be understood as the date of the first drawing up of the primary document (for example, a bill of lading) issued to the buyer, customer or carrier.

For example, the seller shipped the goods on December 11, 2018 and issued a delivery note. Taking into account Letter of the Ministry of Finance of Russia No. 03-07-14/74899, the period for issuing an invoice begins from the specified date. This means that the last day for issuing an invoice to the buyer is December 15th. This is Saturday, it turns out that the deadline needs to be postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation), that is, to December 17.

But in fact, the preparation of the primary document, for various reasons, may not coincide in time with the day of actual shipment of the goods to the buyer. And literally in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation refers specifically to the date of shipment, and not to the date of execution of the primary document.

An example of a deadline determined by the totality of tax rules is the deadline for filing an appeal against a decision on a tax audit. In particular, such a complaint can be filed within a month from the date of delivery of the inspection decision (clause 9 of article 101, clause 2 of article 139.1 of the Tax Code of the Russian Federation). The countdown of the specified period begins on the day following the date of delivery of the decision (clause 2 of Article 6.1 of the Tax Code of the Russian Federation), and ends on the day of the next month corresponding to the date of delivery (clause 5 of Article 6.1 of the Tax Code of the Russian Federation). For example, if the decision was delivered to the taxpayer on November 15, 2018, then the deadline for filing an appeal expires at 24:00 on December 17, 2018 (since the 16th is Sunday) (clauses 7, 8 of Article 6.1 of the Tax Code of the Russian Federation).

Why exactly a month? It's simple. The final decision on a tax audit comes into force after a month from the date of its delivery to the taxpayer (or his representative) (clause 9 of Article 101 of the Tax Code of the Russian Federation). Accordingly, if the taxpayer intends to appeal the audit decision on appeal, the time frame for it to enter into legal force will be different (Article 101.2 of the Tax Code of the Russian Federation). To the extent that the decision has not been canceled or appealed, - from the date the higher tax authority makes a decision on the appeal. If the appeal is left by the department without consideration, the inspection decision comes into force from the day the department makes the corresponding decision, but not earlier than the deadline for filing the complaint.

So, for the correct calculation of taxes (fulfillment of obligations and exercise of rights provided for by the Tax Code of the Russian Federation), as well as the protection of one’s interests in tax disputes, it is important to correctly calculate the deadlines. This material provides the basic principles for calculating deadlines, taking into account the rules defining them, explanations of official bodies and judicial practice. Of course, not all possible options were considered in the article. difficult situations. At the same time, we believe that with the help of the above mechanism for calculating deadlines, our readers will successfully cope with any calculations on their own.

An extract from the Unified State Register of Legal Entities is always generated as of a certain date. Therefore, there is no generally accepted validity period for an extract from the Unified State Register of Legal Entities. At the same time, depending on the purposes for which it is intended to be used, the shelf life of an extract from the Unified State Register of Legal Entities may be limited.

For example, banks often require an extract from the Unified State Register of Legal Entities as part of the set of documents required to open a current account. Moreover, each bank independently sets the period during which the statement is considered valid. This could be, for example, 30 calendar days. This means that if you need to open an account in this bank, then you must provide an extract from the Unified State Register of Legal Entities received no more than 30 days ago.

For some cases, the expiration date of an extract from the Unified State Register of Legal Entities is established by law.

Validity period of an extract from the Unified State Register of Legal Entities for the court

When filing a statement of claim with the arbitration court, in addition to other documents, it is necessary to attach extracts from the Unified State Register of Legal Entities for both the plaintiff and the defendant. These extracts must be received no earlier than 30 days before the day the plaintiff goes to court (clause 9, part 1, article 126 of the Arbitration Procedure Code of the Russian Federation).

How long is an extract from the Unified State Register of Legal Entities valid for the purpose of concluding a government contract?

If an organization decides to participate in an open competition or closed auction to conclude a state or municipal contract, then it must submit an application for participation and certain documents, including an extract from the Unified State Register of Legal Entities or its notarized copy. In this case, the extract must be received no earlier than 6 months before the date:

  • posting a notice of an open tender in a single information system(clause “b”, clause 1, part 2, article 51 of the Law of 04/05/2013 N 44-FZ);
  • sending an invitation to the organization to take part in a closed auction (clause “b”, clause 1, part 2, article 88 of the Law of 04/05/2013 N 44-FZ).

Alienation of a share in the authorized capital of an LLC: how long is the extract from the Unified State Register of Legal Entities valid?

As a general rule, a transaction for the alienation of a share (or part of a share) in the authorized capital of a company must be certified by a notary (

NOT EARLIER

not before

Lopatin. Dictionary of the Russian language Lopatin. 2012

See also interpretations, synonyms, meanings of the word and what is NOT EARLIER in Russian in dictionaries, encyclopedias and reference books:

  • NOT EARLIER in the Spelling Dictionary:
    Not …
  • NOT EARLIER
    adv. circumstances time At the same time or immediately after the time in question...
  • PREVIOUSLY in the Encyclopedic Dictionary:
    (book). 1. see early. 2. adv. The same as before (in 3 and 4 digits). R. we met with him. ...
  • PREVIOUSLY in the Complete Accented Paradigm according to Zaliznyak.
  • PREVIOUSLY in the Russian Synonyms dictionary:
    until then, until then, before, before, ...
  • PREVIOUSLY in the New Explanatory Dictionary of the Russian Language by Efremova:
    adv. Same as:...
  • PREVIOUSLY in Lopatin’s Dictionary of the Russian Language:
    earlier, compare ...
  • PREVIOUSLY full spelling dictionary Russian language:
    earlier, compare ...
  • PREVIOUSLY in the Spelling Dictionary:
    earlier, compare ...
  • PREVIOUSLY in Ozhegov’s Dictionary of the Russian Language:
    == before N3/4 R. we met with him. We won't meet r. autumn. previously<= …
  • PREVIOUSLY in Ushakov’s Explanatory Dictionary of the Russian Language:
    adv. (book outdated). Same as before. Where earlier spring sparkles over the shady Kamenka. ...
  • PREVIOUSLY in Ephraim's Explanatory Dictionary:
    previously adv. Same as:...
  • PREVIOUSLY in the New Dictionary of the Russian Language by Efremova:
    adv. circumstances time; -...
  • PREVIOUSLY in the Large Modern Explanatory Dictionary of the Russian Language:
    adv. circumstances time; = ...
  • JAPAN*
  • FINLAND* in the Encyclopedia of Brockhaus and Efron.
  • SIBERIA* in the Encyclopedia of Brockhaus and Efron.
  • CRIMINAL PROCEDURE CODE OF THE RSFSR in the Modern Explanatory Dictionary, TSB.
  • BREAD in Wiki Quotebook:
    Data: 2009-08-06 Time: 11:23:49 = B = * We mow down the barns, but ask for bread for ourselves. * You can’t fill a bin with fables. *...
  • RUSSIAN PROVERBS in Wiki Quotation Book.
  • DOCTOR HOUSE in Quotation Wiki.
  • BAKHTYAR MAMEDOV in the Wiki Quote Book:
    Data: 2009-04-19 Time: 07:29:03 Bakhtiyar Melik oglu Mamedov was born on January 5, 1962 in the city of Baku, the capital of Azerbaijan. Education …
  • THE USSR. LITERATURE AND ART
    and art Literature Multinational Soviet literature represents a qualitatively new stage in the development of literature. As a definite artistic whole, united by a single socio-ideological...
  • THE USSR. NATURAL SCIENCES in the Great Soviet Encyclopedia, TSB:
    sciences Mathematics Scientific research in the field of mathematics began to be carried out in Russia in the 18th century, when Leningrad became members of the St. Petersburg Academy of Sciences...
  • MATHEMATICS in the Great Soviet Encyclopedia, TSB:
    I. Definition of the subject of mathematics, connection with other sciences and technology. Mathematics (Greek mathematike, from mathema - knowledge, science), the science of ...
  • RUSSIA. POPULATION: RUSSIA IN ETHNOGRAPHICAL RELATIONS
    The first somewhat detailed information about the peoples inhabiting Russia (except for the most ancient ones, which belonged to the peoples who previously lived here and have survived...
  • CRUSADES in the Encyclopedic Dictionary of Brockhaus and Euphron:
    this is the name given to military expeditions that had in mind the interests of the Christian religion and the church and were sent first (from the end of the 11th century) to ...
  • GREAT RUSSIANS in the Encyclopedic Dictionary of Brockhaus and Euphron:
    the name "Great Russia" is of artificial origin; it was compiled, apparently, by the clergy or, in general, book people and began to be included in the royal title...
  • AESTHETICS
    ? constitutes a special branch of philosophy dealing with beauty and art. The very term E. comes from the Greek ??????????, which means sensual, and ...
  • CENSORSHIP in the Brockhaus and Efron Encyclopedia:
    ? this is what is called: 1) supervision of the press in order to prevent the spread of harmful materials currently dominant in government spheres...
  • CHRISTIANITY in the Encyclopedia of Brockhaus and Efron.
  • FRANCE* in the Encyclopedia of Brockhaus and Efron.
  • FEUDALISM in the Encyclopedia of Brockhaus and Efron.
  • FAIENCE* in the Encyclopedia of Brockhaus and Efron.
  • FACTORY LEGISLATION in the Brockhaus and Efron Encyclopedia:
    ? In our country, this name, not entirely correctly, means the entire department of legislation, which in the West bears a more appropriate name...
  • UNIVERSITY in the Encyclopedia of Brockhaus and Efron.
  • Türkiye in the Encyclopedia of Brockhaus and Efron.
  • TURKISH WARS RUSSIA in the Brockhaus and Efron Encyclopedia:
    [From this general outline the histories of some individual wars of more important importance are further highlighted.] ? I. Relations and wars of Russia...
  • TRADE in the Brockhaus and Efron Encyclopedia:
    (theory). ? Trading is understood as fishing activity aimed at overcoming obstacles separating producers and consumers in time and space. This …
  • INSURANCE in the Brockhaus and Efron Encyclopedia:
    Theory S.? Insurance policy. ? History of insurance. ? History of insurance in Russia. Syndicate agreement of fire insurance companies. ? ...
  • FAMILY in the Encyclopedia of Brockhaus and Efron.
  • ROME CITY* in the Encyclopedia of Brockhaus and Efron.
  • CRUSADES in the Brockhaus and Efron Encyclopedia:
    ? this is the name given to military expeditions that had in mind the interests of the Christian religion and the church and were sent initially (from the end of the 11th century) ...
  • LAND COMMUNITY in the Encyclopedia of Brockhaus and Efron.
  • LAND COMMUNITY in the Encyclopedia of Brockhaus and Efron.
  • OIL* in the Brockhaus and Efron Encyclopedia:
    (mining oil, Petroleum; geologist) ? It is a colorless, yellow, yellow-green or brownish liquid of varying consistency. According to the degree of thickness and...
  • MATHEMATICS in the Brockhaus and Efron Encyclopedia:
    ? The word "mathematics" comes from the Greek?????? (science, teaching), in turn occurring, together with having the same meaning...
  • PEASANTS in the Brockhaus and Efron Encyclopedia:
    Contents: 1) K. in Western Europe. ? 2) History of Kazakhstan in Russia before liberation (1861). ? 3) Economic situation of K. ...
  • CHINA, A STATE IN ASIA in the Encyclopedia of Brockhaus and Efron.
  • JEWS in the Brockhaus and Efron Encyclopedia:
    ? E. (in anthropological terms) represent one of the most characteristic and isolated anthropological types), retaining their characteristics for centuries, despite ...
]

Election legislation operates with its own rules for calculating deadlines, which differ markedly from the generally accepted ones.

Article 11.1. The procedure for calculating the deadlines established by the legislation of the Russian Federation on elections and referendums

1. If any action can (must) be carried out from the date of the occurrence of any event, then the first day on which this action can (must) be carried out is the calendar date of the occurrence of the corresponding event, but not earlier than the time of occurrence of this event.

2. If any action can (must) be carried out no later than a certain number of days or a certain number of days before the day of the occurrence of any event, then, accordingly, the last day or day on which this action can (must) be carried out is the day after which the number of days specified in this Federal Law remains until the day of the occurrence of the relevant event.

3. If any action can (must) be carried out no earlier than a certain number of days before the day of the occurrence of any event, then the first day on which this action can (must) be carried out is the day after which remains specified in this Federal Law the number of days before the date of the corresponding event.

4. If any action can (must) be carried out no later than a certain number of days after the day of the occurrence of any event, then this action can (must) be carried out within the number of days specified in this Federal Law. In this case, the first day is considered to be the day following the calendar date of the occurrence of this event, and the last is the day following the day on which the specified number of days expires.

Thus, the words " no later (no earlier) than behind X days until voting day"mean that the last (first) day of the corresponding period is ( X−1)th day. For example, the words " 1 day before voting day"correspond to Friday.

The wording of paragraph 4 is extremely sloppy; judicial practice proceeds from the fact that the words “no later than N days after date T” mean a period of (N+1) days starting from the date following the specified date. For example, the period “no later than 1 day after voting day” has a duration of two days: Monday and Tuesday.

In 2014 CEC Central Election Commission of the Russian Federation published Methodological recommendations for the development of calendar plans, where he explained the features of calculating deadlines depending on the formulations used.

For practical purposes, the election deadline calculator will be useful.

Reduced deadlines[  ]

When holding early elections, the law allows for a reduction in the period of electoral actions, but not more than by one third (). The same reduction is possible when calling repeat elections ().

  • Since this reduction is limiting, rounding to a whole number of days should be done towards increasing the period (i.e. towards decreasing the beginning of the time interval or towards increasing its end).
  • The law does not prohibit a disproportionate reduction in the terms of certain actions: for example, the term of some actions can be reduced by a third, while others - only by a quarter or left unchanged.
  • For certain actions, the law may directly establish a special maximum amount for reducing time limits (see, for example,).

Courts about deadlines [  ]

In paragraphs 23−26 of the Resolution of the Supreme Court of the Russian Federation dated March 31, 2011 No. 5 “On the practice of courts considering cases on the protection of electoral rights and the right to participate in a referendum of citizens of the Russian Federation” explains what types of deadlines for going to court are preemptive (that is not allowing reinstatement by the court even if there are good reasons for delay).

Arbitrage practice[  ]

Particular attention should be paid to whether the term is electoral or procedural: electoral terms are calculated according to the rules described at the beginning of the article; procedural deadlines are calculated according to the rules Civil Procedure Code Civil Procedure Code of the Russian Federation, which are more consistent with generally accepted ideas, firstly, and are extended in cases where the end of the period falls on a weekend, secondly.

  • Determination of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation dated September 16, 2013 No. 74−APG13−27: The deadline for filing a complaint about canceling the registration of a candidate, established (no later than 8 days before voting day), is calculated according to the rules (i.e. e. ends on Friday).
  • Determination of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation dated September 28, 2012 No. 32−APG12−26: The deadline for filing a claim with the court provided for (within 10 days from the date the election commission makes the appealed decision) is procedural, therefore, if the day falls (X+10) On weekends the deadline is extended until Monday.
  • Determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated September 28, 2009 No. 5−G09−104: The commission made a decision on the complaint on day T+11 after filing the complaint in accordance with clause 4 of Art. 11.1 FZG Federal Law No. 67-FZ “On the Basic Guarantees of Electoral Rights and the Right to Participate in a Referendum of Citizens of the Russian Federation” is timely.

Until now, already, ahead, until then, until then, forward, hitherto, before, before, before this, until that time, until these days, until then, before, above, before, until then, until then Dictionary of Russian synonyms. earlier see before Dictionary of synonyms of the Russian language.… … Synonym dictionary

PREVIOUSLY, adv. (book outdated). Same as before. “Where earlier spring sparkles over the shady Kamenka.” Pushkin. Ushakov's explanatory dictionary. D.N. Ushakov. 1935 1940 ... Ushakov's Explanatory Dictionary

New, recently appeared, just appeared Dictionary of Russian synonyms. previously unknown adj., number of synonyms: 3 recently appeared (6) ... Synonym dictionary

Adj., number of synonyms: 6 first discovered (3) first established (3) ... Synonym dictionary

Adj., number of synonyms: 3 unprecedented (37) unprecedented (24) previously unknown ... Synonym dictionary

Adj., number of synonyms: 1 previously excited (1) ASIS Dictionary of Synonyms. V.N. Trishin. 2013… Synonym dictionary

Adj., number of synonyms: 1 previously excited (1) ASIS Synonym Dictionary. V.N. Trishin. 2013… Synonym dictionary

pre-existing service provider ("old-timer")- pre-existing service provider ("old-timer") A former vertically integrated monopoly that previously had the exclusive right to provide services in a given area. [English-Russian glossary of energy terms ERRA]… … Technical Translator's Guide

- (book). 1. see early. 2. adv. The same as before (in 3 and 4 digits). R. we met with him. We won't meet r. autumn. Ozhegov's explanatory dictionary. S.I. Ozhegov, N.Yu. Shvedova. 1949 1992 … Ozhegov's Explanatory Dictionary

- (Source: “Complete accentuated paradigm according to A. A. Zaliznyak”) ... Forms of words

Adj., number of synonyms: 1 unprecedented (37) ASIS Dictionary of Synonyms. V.N. Trishin. 2013… Synonym dictionary

Books

  • A book to read on the history of the Middle Ages. Part 1. Early Middle Ages, Skazkin S.D. “Book for reading on the history of the Middle Ages” (Part I) edited by prof. S. D. Skazkina covers the early Middle Ages (VI-XI centuries) and is intended for students of VI-X grades of secondary school.…
  • Experience in the history of banknotes in Russia. Part 1. The first numismatic period. Banknotes in Russia under Yaroslav I and earlier. Coons. , Levshinovsky M.S.. The book is a reprint of 1903. Despite the fact that serious work has been done to restore the original quality of the publication, some pages may...
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