System.Security.Cryptography.CryptographicException: Access denied when trying to call System.Security.Cryptography.Pkcs.EnvelopedCms.DecryptContent

I am writing a simple example code to demonstrate how encryption and decryption with the X509 certificates works.

		public static byte[] Encrypt(byte[] content, X509Certificate2Collection encryptingCertificates)
		{
			if (content == null)
			{
				throw new ApplicationException("NullContent");
			}
			if (encryptingCertificates == null || encryptingCertificates.Count == 0)
			{
				throw new ApplicationException("NoCertificates");
			}

			CmsRecipientCollection recipients = new CmsRecipientCollection(SubjectIdentifierType.IssuerAndSerialNumber, encryptingCertificates);
			EnvelopedCms dataEnvelope = new EnvelopedCms(new ContentInfo(new Oid("1.2.840.113549.1.7.1"), content), new AlgorithmIdentifier(new Oid("2.16.840.1.101.3.4.1.2")));
			dataEnvelope.Encrypt(recipients);

			return dataEnvelope.Encode();
		}

		public static byte[] Decrypt(byte[] encryptedContent, X509Certificate2Collection decryptingCertificates)
		{
			if (decryptingCertificates == null || decryptingCertificates.Count == 0)
			{
				throw new ApplicationException("NoCertificates");
			}

			EnvelopedCms dataEnvelope = new EnvelopedCms();

			dataEnvelope.Decode(encryptedContent);
			dataEnvelope.Decrypt(decryptingCertificates);

			ContentInfo contentInfo = dataEnvelope.ContentInfo;

			return contentInfo.Content;
		}

And i have encountered with a problem - the code which have to decrypt (dataEnvelope.Decrypt(decryptingCertificates)) throw CryptographicException: Access denied.

    CryptographicException: Access denied.
       at System.Security.Cryptography.Pkcs.EnvelopedCms.DecryptContent(RecipientInfoCollection recipientInfos, X509Certificate2Collection extraStore)
       at CertificateTestingTool.CertificateResolver.Decrypt(Byte[] encryptedContent, X509Certificate2Collection decryptingCerti
    ficates)
       at CertificateTestingTool.Program.Main(String[] args)

It happens on the windows server 2012 and windows 8.
I have checked this code on the win server 2008 and win 7 it works fine.

Additional information: I don’t use PKI, I import *.pfx file with the private key from a folder (X509Certificate2Collection.Import(…)) and it have imported successfully.

		public static X509Certificate2Collection GetCertificates(string certPath, string password)
		{
			X509Certificate2Collection certs = null;
			var logger = Log.Logger;
			certs = new X509Certificate2Collection();
			certs.Clear();
			var flags = X509KeyStorageFlags.DefaultKeySet;
			certs.Import(certPath, password, flags);

			return certs;
		}

Could anybody help me with this? As I understand some permission rules were introduced at the new OS version.