Presidium of the Higher Arbitration Court of the Russian Federation explained why taxation bodies could not make control purchase

Presidium of the Higher Arbitration Court of the Russian Federation in its Decree of 02.09.2008 N 3125/08 stated that testing (control) purchase was an operational search action, and taxation bodes had no right for them. Thereat it was prohibited to use a proof received with violation of law (part 3, art. 26.2 oh the Russian Federation Code of Administrative Violations).