Insights | Denuo

01 / 04 / 2614:00 msk

M&A transactions in the new reality: current legal issues

31 / 03 / 2610:30 msk

Confirmation of resolutions adopted by a general meeting of participants (shareholders) and of the composition of participants (shareholders) present at their adoption

Denuo’s team leads Russia’s M&A for ninth consecutive year

For the ninth consecutive year, Denuo’s team has been recognised as the highest-ranked legal advisor in Russia for M&A deal count, according to Mergers.ru league tables.

Constitutional court ruling on compulsory licences

The Constitutional Court has regulated the application of the “compulsory licensing” mechanism to combat right holders maintaining “unreasonably high” prices for pharmaceuticals, with the caveat that this is a necessary measure to protect consumers from the abuse of intellectual property rights by bad faith persons.

26 / 03 / 2611:00 msk

Artificial intelligence and the law: critical issues facing Russian business

Supreme court’s position on the burden of proof and the use of Internet sources in customs value adjustments

In this legal update, we would like to draw your attention to a new, important ruling of the Judicial Collegium on Economic Disputes of the Supreme Court of the Russian Federation dated 26 February 2026, in case No. A51-4600/2024. This ruling is significant for two key findings.

Distribution of participation interest of former participant among remaining participants is recognised as income for personal income tax purposes

In February 2026, the court adopted a precedent-setting decision in the case of Signal-Invest LLC . Under this decision, for the first time the issue concerning the tax consequences of the gratuitous distribution of participation interest redeemed by the company upon the withdrawal of one participant among the remaining participants was considered.

04 / 03 / 2610:30 msk

Exclusivity fees in business sale and purchase transactions: current issues and practical recommendations

State Duma adopts amendments to legislation on strategic investments

On 26 February 2026, the State Duma adopted in its third and final reading a federal law (Draft Law No. 1082676-8) amending Law No. 57-FZ and certain other legislative acts, aimed at expanding the grounds for approving transactions concluded by foreign investors with respect to strategic companies and bringing the rules on strategic investments into compliance with the established law enforcement practice.

Misuse of budgetary funds by concessionaires: court vs “flexibility” of PPPs

Public-private partnerships have long been positioned as a mechanism that provides businesses with a certain degree of freedom in implementing infrastructure projects, in contrast to the rigid framework of government contracts. However, judicial practice in 2024-25 demonstrates an inexorable trend: an approach is emerging aimed at preventing the misuse of funds and minimising the risk of damage to public entities.