Журнал ЗАКОН

The article represents a comment to the summary of the practice of settlement by the Eighteenth Arbitration Court of Appeals of disputes associated with application of certain provisions of the first part of the Tax Code of the Russian Federation. The author of the comment as the developer of the draft summary of the court practice explains the reasons of inclusion of these or those examples of the court practice in this analytical document and briefly justifies approaches se in the doctrine and court practice as regard to application of certain norms of tax law.

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Keywords: amendment of the award on tax collection, interdepartmental accounting, arrears, pre-judicial procedure for settlement of the dispute, tax liability, non-payment of a tax

In the commented resolution the SAV of RF expressed the position on the necessity to collection of unjustified enrichment from the purchaser of real estate for use of the land plot being the state or municipal property occupied by such real estate and required for functional operation thereof.

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Keywords: unjustified enrichment, land plot, sale and purchase of real estate

The comment to the summary of practice of consideration of proceedings on contestation of arbitration awards and on issue of writs of execution for enforcement of awards of arbitration courts, approved by the presidium of the Federal Arbitration Court of the Ural District

The article analyzes problems of application of Federal Law dated July 22, 2008 No. 159-FZ taking into account legal positions expressed by the Constitutional Court of the RF. The possibility of repurchase of state and municipal property rented by subjects of small and medium business notwithstanding the will of the public owner is studied.

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Keywords: privatization, pre-emptive right, repurchase, support of subjects of entrepreneurship, public property state property municipal property

The article analyzes matters associated with fulfillment of awards of arbitration courts issued on certain categories of corporate disputes.

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Keywords: invalidation of issue of securities, compulsion of a legal entity to convoke a general meeting of members, indemnification of losses caused to a legal entity, upon claim of its member

The article touches upon the matters on the procedure for study and assessment by customs authorities of data provided by individuals or legal entities required to exercise their subjective rights.

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Keywords: сustoms authority, assessment of evidences

The article contains analytical materials on the problem of legal regulation of indemnification of the applicant for the stamp duty within the framework of resolution of the case on norm control.

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Keywords: legal expenses, norm control

The article considers a topical practical issue: on the possibility of termination of proceedings of appeal if the court of first instance issues an award on the appeal against acts of the receiver and by the time of review of the relevant award in the instance of appeals the debtor under the bankruptcy proceedings has been liquidated.

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Keywords: bankruptcy, debtor liquidation, termination of proceedings under an appeal