Practice of the Constitutional Court of the Russian Federation in the Sphere of Export of Petroleum Products

The article analyzes the public-law regulation of petroleum product export from the Russian Federation in the context of constitutional principles and the legal positions of the Constitutional Court of the Russian Federation that form the grounds for modern energy regulation. The author examines the legal nature of export customs duties as fiscal payments that, in their characteristics, are comparable to taxes. He also analyzes the application of the legal positions of the Constitutional Court of the Russian Federation and constitutional principles of the inadmissibility of retroactive application of laws, the universality and equality of taxation, the legal establishment of taxes and fees, legal certainty, maintaining confidence in the law, and constitutional guarantees relevant to petroleum product export relations. Particular attention is given to the impact of the legal views of the Constitutional Court of the Russian Federation on the permissibility of changes to export customs duty rates, the introduction of prohibitions and restrictions, and the specific features of applying customs tariff and non-tariff regulation measures to the export of goods, and petroleum products in particular. Judicial practice is used to identify risks associated with the retrospective application of new requirements to existing legal relations, legal uncertainties related to unpublished international protocols and indicative balances, and issues concerning the differentiation of exporters when applying duty calculation formulas. Based on the findings of the study, proposals are formulated for improving legislative and subordinate regulations aimed at ensuring greater predictability in the regulation of petroleum product exports, expanding the range of participants involved in the development of export potential, and strengthening constitutional and legal guarantees for participants in foreign economic activities. As a result, these proposals are intended to contribute to achieving the key objectives of the Russian Federation in the oil refining sector, particularly the development of export potential.