Decision of the Higher Arbitration Court of the Russian Federation No. 7448/04 of November 25, 2004 on Declaring Partially Ineffective Order of the Ministry Taxation of the Russian Federation No. BG-3-09/319 of August 31, 2001 on the Approval of the Procedure for Determining the Special Aspects of Registration of the Russian Organisations Being Major Taxpayers and Order of the Ministry of Taxation of the Russian Federation No. SAE-3-30/290 of April 16, 2004 on the Organisation of Work in the Sphere of Administration of Major Taxpayers and on the Approval of the Criteria for Classification of Russian Organisations Being Legal Entities as Major Taxpayers Subject to Tax Administration on Federal and Regional Levels