Date of debtor's recognition or the date when the court decision enters into force
The date of recognition of the debtor or the date of entry into force of the court decision — in relation to expenses in the form of amounts of fines, penalties and (or) other sanctions for breach of contractual or debt obligations, as well as in the form of amounts of compensation for damages (losses)1.
Federal Law No. 57-FZ dated May 29, 2002, "On Making Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" dated May 29, 2002, as amended on November 27, 2017, Article 1, paragraph 77 // Official Gazette of the Russian Federation. 2002. No. 22. Page 2026. ↩