ARCHIVE FOR 2010 RUSSIAN
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Декабрь 2010
CONTENT
INTERVIEW OF THE ISSUE
ON COURT
A.A. Riabov, V.A. Yagovkina On correlation of civil and tax law THE ARTICLE REVEALS THE MAIN DIRECTIONS OF CORRELATION AND INTERACTION OF CIVIL AND TAX LAW: THE EXTENT OF INFLUENCE OF CIVIL MATTERS ON TAX POSITIONS AND CORRELATION OF INSTITUTIONS OF CIVIL AND TAX LAW, AND THE USE OF CIVIL LEGAL NORMS, INSTITUTIONS AND CATEGORIES IN TAX LAW.
Keywords:
Keywords: tax law, civil law, property relations
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M.B. Zhuzhzhalov Presumption of Tax Payers' Fairness THE ARTICLE EXPLORES THE PROBLEMS OF INTERPRETATION OF CLAUSE 7, ARTICLE 3 OF THE TAX CODE. THE AUTHOR ANALYZES CLARITY AS A PROPERTY OF RULES OF LAW AND THE IMPACT OF INCLUDING REFERENCES TO ESTIMATIVE NOTIONS IN LAWS ON LAW ENFORCEMENT PRACTICE; THE ARTICLE REVEALS THE MEANING OF "PRESUMPTION OF TAX PAYERS' FAIRNESS" AND TAX RESPONSIBILITY IN THE LEGAL POSITIONS OF THE RF CONSTITUTIONAL COURT.
Keywords:
fairness, ambiguity of provisions of law, tax obligations, precedent, tax law
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A.V. Popov Enforcement by tax authorities of the right to change legal qualification of transactions made by tax payers THE ARTICLE DISCUSSES PRACTICAL ASPECTS OF APPLYING THE INSTITUTE OF REQUALIFICATION OF TAXPAYER TRANSACTIONS, INDICATES ISSUES OF CONCERN IN APPLICATION OF THAT INSTITUTE, WHICH HAVE FOUND NO LEGAL SETTLEMENT IN THE LEGISLATION ON TAXES AND JUDICIAL PRACTICE SO FAR, ANALYZES THE ROLE AND POWERS OF ARBITRATION COURT IN RESOLVING DISPUTES OF REQUALIFICATION OF TRANSACTIONS.
Keywords:
tax payers and tax bodies, requalification of transactions, fictitious and fraudulent transactions, arbitration court, rulings of the Presidium of the Supreme Arbitration Court of the Russian Federation
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APPLICATION PRACTICE OF ARBITRATION PROCEDURE CODE
SCIENTIFIC AND ADVISORY COUNSIL
FACES OF COURT
