ON THE ISSUE OF INTEREST ACCRUAL WHEN COLLECTING UNJUSTIFIED RECYCLING FEE

The article discusses the specifics of the legal regulation of the recycling fee in the Russian Federation. A study of normative and legal regulation, judicial practice and the position of legal scholars of the Russian Federation regarding the regulation of the recycling fee has been conducted. As a result of the research, the author identifies a gap in the legal regulation of recycling fees in the Russian Federation. The identified gap lies in the ambiguity of the wording used in Decree of the Government of the Russian Federation dated February 6, 2016 No. 81 “On recycling fees for self-propelled vehicles and (or) trailers to them and on amendments to certain acts of the Government of the Russian Federation” and Decree of the Government of the Russian Federation dated December 26, 2013 No. 1291 “On recycling fees for wheeled vehicles (chassis) and trailers to them and on amendments to certain acts of the Government of the Russian Federation”. The identified gap leads to discrepancies in the calculation of interest accrued on the amount of unjustifiably collected/ withheld recycling fee. In particular, it is not clearly defined whether interest should be calculated from the date of violation of the payer’s rights, or from the date of expiration of the refund period after the payer’s application. Appropriate adjustments should be made to the above documents.

recycling fee, interest, Constitutional Court of the Russian Federation, customs payment, tax, Federal Customs Service of Russia, Federal Tax Service of Russia, vehicle, commodity nomenclature of foreign economic activity, litigation

Titorenko S. K. On the issue of interest accrual when collecting unjustified recycling fee. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2025;4(73):247—251. DOI: 10.25683/VOLBI.2025.73.1475.