Yesterday, on September 1, a bill was registered and sent to the Chairman of the State Duma proposing to limit the commission of all app stores to 20%. In the comments for App2Top.ru Roman Lukyanov, Managing Partner of Semenov & Pevzner law firm, spoke about the problems of the initiative.

Roman Lukyanov
My opinion is that he will not be accepted.

  • He has absolutely terrible legal technique, which conflicts with a number of other federal laws (the Federal Law “On Information …”, on commodity aggregators, etc.).
  • The law violates the basic principle of a market economy – non-interference of the state in market pricing.
  • The text of the bill does not meet the goals (“elimination of income tax bias”). There is nothing in the text of the law about taxation on income tax and taxes in general. This could not be due to the fact that there is a Tax Code of the Russian Federation (Tax Code of the Russian Federation) for such bills. In other words, if the mechanics of paying income tax are introduced, it will remain the same.
  • The second goal of the bill is not solved either – to defeat the “personnel” hunger. The personnel shortage in Russia in the IT field does not exist because we do not have a good academic base for novice specialists (that is, we can grow them). The problem is that we cannot retain specialists. The Fund is aimed exclusively at “growing” these specialists. That is, the state, according to the text of this bill, will nurture them at the expense of the stores, and then they will also leave.
  • The bill establishes a parafiscal fee (1/3 – a special fund). In fact, this is not a tax mandatory payment. In addition, this fee is obviously discriminatory and contradicts Article 3 of the Tax Code of the Russian Federation.
  • The obligation to publish a sales report potentially contradicts the Federal Law “On Trade Secrets”. This is interference in the business activities of economic entities (copyright holders of applications/content that are sold in the store).

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