MOSCOW, October 3 - RAPSI, Alyona Yegorova. An appellate court postponed until November 1 the hearing of an appeal filed by Walt Disney Studios Sony Pictures Releasing against a court decision validating the additional recovery of $2.26 million in taxes, penalties and fines from the company, the Russian Legal Information Agency (RAPSI) reported from the court.

Walt Disney Studios Sony Pictures Releasing is a joint enterprise of Walt Disney Studios Motion Pictures International and Sony Pictures Releasing International.

It distributes films in Russia and the CIS.

In July, the court dismissed the film distributor's appeal demanding that the tax inspectorate's corresponding decision be canceled.

The inspectorate obligated Walt Disney to pay more than 32 million rubles ($985,120) in profit taxes to the budget, and more than 24 million rubles ($738,840) in VAT. The inspectorate also obligated the film distributor to pay penalties and fines.

The first-instance court established that the claims of tax officers dealt with the relations of the film distributor with the Korona and Viktoriya companies. The tax inspectorate believes that these companies are fly-by-night companies, which do not pay taxes, are registered to fictitious persons and have no assets and employees.

Walt Disney Studios Sony Pictures Releasing transferred funds on their accounts for release printing conducted by CineLab Color.

On Monday the court listened to the positions of the parties and decided that it is necessary to examine the proofs in the case at the next hearing.