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I have to pay personal income tax, the amount of moral damages paid to the ECHR

Question - answer - Legal advice 18.12.2018 at 15:15

Question - answer - Legal advice


the amount of compensation paid to physical persons by the Russian Federation,

is subject to personal income tax. Appropriate explanations are contained in the letter

, Department of tax and customs policy of the Ministry of Finance of Russia from 19

November 2018 № 03-04-05/83283.

the Financiers pointed out

the relationship of the legislation. Namely, exempt from personal income tax,

costs and expenses recoverable from the taxpayer on the basis of the decision

by the court and incurred in the proceedings before the court. While these costs

must be provided by the civil procedural, arbitration

the procedural legislation, legislation on administrative

proceedings (section 61 of article 217 of the Tax code). The Department noted,

that part of the national identity of the court, which decides on

reimbursement restrictions not contained, and hence the norm

applies to the ECHR. At the same time, the amount of compensation

not recognized economic benefits in cash or

kind (article 41 of the tax code).

the Ministry of Finance of Russia noted that the

caused harm to natural persons shall be reimbursed (clause 1 of article 1064 of the Civil

code). For moral damages, the court may impose on

the offender the duty of monetary compensation is determined

by the court (article 151, paragraph 2, article 1101 of the civil code).