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ARCHIVE FOR 2012    RUSSIAN

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Сентябрь 2012

CONTENT

 

Contents

 

OFFICIAL SECTION

Round table: ‘Application Problems Of The Administrative Offences Legislation’

 

20th Anniversary Of The Arbitration Court Of Omsk Region

 

On Appointments

 

COURT PRACTICE

Topical issues of the judicial practice related to the application of the tax legislation.

 

Some examples of the judicial practice of the Federal Arbitration court of the West-Siberian district on tax disputes.

 

Some issues of judicial practice arising from the application of chapter 25 ‘Organization Profits Tax’ of the RF Tax Code.

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Overview of the application practice by the Arbitration court of the Altai territory of the Tax Code during recognition of tax deficiencies and debts to be non-recoverable (including subcl. 4 of cl. 1 art. 59 of the RF TC).

 

IN COURTS OF WEST SIBERIA

Administrators of district courts

 

Pylayeva S.V. On Certain Issues Related To Bringing A Taxpayer To Responsibility For Failure To Provide Within The Established Time Limits The Documents Requested During The Tax Inspection
By bringing a taxpayer to responsibility in accordance with cl. 1 of art. 126 of the RF Tax Code, the tax authority often displays formalism and fails to take into account the taxpayer’s peculiarities and its technical possibilities. This is the reason for recognition of a non-regulatory act as not complying with the law. But without the uniform approach, it is not necessary that a taxpayer will be freed from the responsibility: the court can only decrease the penalty amount.
Keywords: tax inspection, request to submit documents, taxpayer’s responsibility
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Ivanova N.Ye. Problems of Proving By A Taxpayer In The Arbitration Proceedings Of The Fact Of Separate Record-Keeping Of The Amounts For The Value Added Tax For The Acquired Goods (Works, Services).
The article is dedicated to the peculiarities of investigation of cases related to the refusal of tax authorities to grant a tax benefit to a taxpayer due to the absence of separate record-keeping envisaged by cl. 4 of art. 170 of the RF Tax Code.
Keywords: value-added tax, tax deduction, separate record-keeping, evidence
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Kuznetsov P.L. The Fault Of Taxpaying Organizations
In this article the author reviews the issues of presence of a legal person’s fault. The peculiarities of the institute of fault when used in respect of the tax legislation are noted, the problem of correlation of a psychological fault of the organization’s functionaries with the fault of the organization itself is voiced.
Keywords: tax legislation, legal persons’ fault, evidence of criminal intent
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Yaroslavtseva S.V. Expulsion From The Uniform State Register of Legal Entities By A Registering Tax Authority Of Organizations In The Order Envisaged By Art. 21.1 Of The Federal Law Of 08.08.2001 № 129-FZ: Problems, Giving Rise To Judicial Disputes
The author tackles the issue of exclusion from the USRLE of persons, who factually terminated their activities. On a specific example a wide spread problem is analyzed: tax authorities submit documents for exclusion from the register of persons, who do not use bank accounts, while on the basis of the decisions of the same tax authorities, transactions on these accounts are suspended.
Keywords: tax authorities, exclusion from USRLE
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Bratko T.D. Legal Problems Of Establishing Tax Allowances Under The Conditions Of The Russian Federalism
The article is dedicated to the issues related to the peculiarities of legal regulation of tax allowances in Russia as a federative state.
Keywords: tax allowances, budget, level of the budget, subsidies
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THEORY AND PRACTICE

Lokova M.I. Certain Peculiarities Of The Obligation Demands’ Turnover
In the article the author undertakes to justify the competence status of a creditor in the obligations legal relationship in case of termination of contractual links; draws a conclusion on the necessity of power of disposition classification as the only possible basis for such competence.
Keywords: obligation demand, rule of law, secondary right, assignment of the right (of demand)
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Otcheskaya T.I. On Some Controversial Aspects Of Inclusion Of Business Enterprises Into The Register Of Dishonest Suppliers
The article is dedicated to the topical issue of the application practice of inclusion of business enterprises into the register of dishonest suppliers. At the same time the author investigates the issues of the fault and identification by an antimonopoly authority of specific circumstances for the purpose of recognizing the supplier’s actions during the conclusion and execution of a government or municipal contract to be dishonest and of inclusion of such a supplier into the register of dishonest suppliers.
Keywords: dishonest supplier, services for state and municipal needs, antimonopoly authority, a person evading the conclusion of a government or municipal contract
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Gorskikh N.A. Government Guarantees: Peculiarities Of Legal Regulation
The article reflects problems of various legal regulation of government and municipal guarantees at the federal, regional and municipal levels, issues of application in respect to the relations appearing from government guarantees, norms of budget and civil legislation, their interrelations, identification of legal nature of the government guarantees’ institute.
Keywords: legal nature of the government guarantee, government support, government debt
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INTERESTING CASE. COMMENTS OF EXPERTS

A decree of the RF SCC Presidium of 29.05.12 No 16335/11

 

ABOUT WORK AND PRIVATE LIFE

Lukonkina V.I. ‘I am not against participation in a meeting with the use of video-conference-communication, but the decision of such type of appearance in court must be balanced.’

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Perminova I.V. ‘Multiple episodes of tax disputes have not been taken into account so far, that is why the estimation of a jury judge’s load does not reflect his/her actual work load’.

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Khaykina S.N. Introduction of electronic means into judicial procedures boosts them to a higher level of development

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