RUSSIAN FEDERATION FEDERAL LAW On amending Article 170 Part Two of the Russian Federation Tax Code adopted by the State Duma on July 7, 2010 Approved by the Federation Council on 14 July 2010 Article 1 Article 1, paragraph 3 (3) of article 170, paragraph 3, of part two Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340; 2001, N 1, article 18; N 33, est. 3413; 2002, N 22, Text 2026; 2005, N 30, sect. 3129, 3130; 2006, N 10, st. 1065; 2007, No. 23, sect. 2691; 2008, N 48, sect. 5519; 2009, N 48, sect. " (2) Further use of such goods (works, services), including fixed assets and intangible assets, and property rights for the operations referred to in paragraph 2 of this article, with the exception of the operation provided for in subparagraph 1 of this paragraph; the performance of the work (provision of services) outside the territory of the Russian Federation by Russian aviation enterprises in peacekeeping activities; and international cooperation in solving international problems of a humanitarian character within the framework of the United Nations (in respect of aircraft, engines and parts thereof); transfers of fixed assets, intangible assets and (or) other property rights to the transferee (successors) in the reorganization of legal persons; the transfer of property to the contract participant of the simple partnership (joint activity contract) or his successor, in the case of the allocation of its share of the property in common ownership or a division of such property. ". Article 2 This Federal Law shall enter into force on 1 January 2011, but not earlier than one month from the date of its official publication and not earlier than the first number of the regular tax period on the value added tax.
President of the Russian Federation Dmitry Medvedev Moscow, Kremlin 27 July 2010 N 217-FZ
