On July 13, 2020, the State Duma introduced government bill № 987383–7 with amendments to article № 146 of the Tax Code. The reason for the amendments is the decision of the Constitutional Court № 41-P made on December 19, 2019.
In this regard, the Constitutional Court instructed to amend the Tax Code. Under the bill, the wording of the article № 146 of the Tax Code removes the uncertainty of its content, establishing that all operations on the realization of goods (works, services) and property rights of the debtor recognized as the bankrupt are not recognized as the object of VAT taxation.