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ARCHIVE FOR 2011    RUSSIAN

Май 2011

CONTENT

 

OFFICIAL SECTION

 

 

COURT PRACTICE

 

 

IN COURTS OF WEST SIBERIA

 

 

 

 

 

 

 

THEORY AND PRACTICE

A.V. Solodilov Some problems of gaining unjustified tax benefit proving in cases connected with challenging non-normative acts of tax authorities.
On the basis of data on court practice of recent years the article considers problems of forming evidentiary base for cases on challenging decisions of tax authorities. Separate forms of evidence are investigated: expert evidence, testimonial evidence, survey reports. Special attention is paid to questions of observance of taxpayers' rights when using some or other forms of tax management and apportionment of the burden of proof in cases of the named category within the framework of arbitration proceedings.
Keywords: arbitration proceedings, tax management, tax benefit, evidence, proving, expertise, witness, survey
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S.P. Ponomarenko Fair practice and tax benefit
The article analyses correlation of the taxpayer's prudence and diligence with the necessity to, in order to gain tax benefit, submit documents containing full, reliable and consistent information.
Keywords: credibility of operations, blemishes of documents, fair practice, tax benefit
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N.A. Shindler Defects of proceedings as grounds for quashing judgments of tax authorities
The article describes most common mistakes made by tax authorities when carrying out tax inspections and by higher tax authorities when reviewing them and analyses approaches to evaluation of such infringements by judicial authorities.
Keywords: tax disputes, tax inspection, procedure of imposition of tax liability
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Ye.I. Semenycheva Collision in enforcement of norms of the Tax Code of the Russian Federation.
The article is devoted to analysis of existing practice of formation of a tax agent status when effecting compensatory payments in accordance with the Sectoral Tariff Agreement on coal mining industry and Federal Industrial Agreement on coal mining industry of the Russian Federation.
Keywords: responsibility of a tax agent, payments to injured workers in accordance with the Sectoral Tariff Agreement
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V.V. Tikhomirov Evaluation and use the legal position and practice of tax disputes by arbitration courts of Russia
The author of the article touches upon a number of aspects of evaluation and application by commercial courts of practice and legal views not only in general but also when considering tax disputes. He also indicates distinctions of the corresponding judicial activity, justifies significance of cassational instances in forming of tax practice.
Keywords: case-law, legal view, inferiors, judicial acts, district courts, tax disputes
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Ye.A. Pliskina Familiar stranger: organization profits tax. Burning problems of application of norms of Chapter 25 of the Internal Revenue Code of the Russian Federation in the practice of the Commercial Court of the Kemerovo Region
The article contains the review of practice in the application by the Commercial Court of the Kemerovo Region of norms of tax legislation concerning organization profits tax. Problems of application of legal norms depending on types and rate of expenses, on the moment of recognition of expenses as being for the purposes of taxation are investigated.
Keywords: profits tax, depreciation, debt obligations
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L.A. Kulakova Some problems of application of the Federal law "On commercial courts in the Russian Federation" by the commercial court
Within the framework of this article a number of conclusions are proposed, made as a result of the review of practice in the application of norms of Chapter 30 of the Arbitration Procedure Code of the Russian Federation by the Commercial Court of the Republic of Altai within the period of 2008-2009 and the first half year of 2010. This review was prepared in order to detect common problems arising when considering cases of the given category.
Keywords: intermediate court, practice of consideration, commercial court, issue of writ of execution
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S.V. Yaroslavtseva Reimbursement of value added tax out of the budget (application of VAT offset): disputes and problems connected with their settlement
The article discloses separate problems of application of the legislation in force when settling by commercial courts of disputes, connected with reimbursement of value added tax out of the budget, and with application by taxpayers of VAT offsets. The conclusions are made with regard to the legal view of the Supreme Commercial Court of the Russian Federation on the indicated question and to the examples out of the judicial arbitration proceedings.
Keywords: value added tax, offset, VAT reimbursement, good faith taxpayer, tax benefit
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S.V. Makhinko Tax secret: limitation or protection of taxpayers' rights
In the precontractual practice economic entities often perform actions aimed at acquiring information on violations by the counterpart of taxation and revenue legislation. However, as a rule tax inspections deny representation of such information, as information on fulfillment of tax obligations makes up a tax secret and have a special access mode.
Keywords: information, tax secret, counterpart, due diligence and caution
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A.V. Shilov Judicial confession in arbitration proceedings
This article discloses notion, essence, forms and meaning of a judicial confession and proposes its classification; its applied relevance is pointed out and ways of improvement of legislation in connection with introduction of judicial confession are suggested.
Keywords: judicial proving, judicial confession, implied confession, conciliative confession, compromise on the fact pattern
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