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ARCHIVE FOR 2011    RUSSIAN

Ноябрь 2011

CONTENT

 

 

FROM THE EDITORIAL OFFICE

 

INTERVIEW OF THE ISSUE

 

ON THE COURT

 

THE COURT FOUND

 

CASE OF INTEREST

 

 

 

 

ANALYTICS: COVER STORY

Kravchenko A.A. Obligatory pre-trial procedure of consideration of tax disputes
The Tax Code of the Russian Federation does not provide obligatory pre-trial procedure for settlement of a dispute, and introduces into practice, by the author's opinion, the institution of obligatory pre-trial administrative appeal against decisions of the tax authority. The adoption of the draft resolution of the Plenum of the Supreme Court of the Russian Federation as amended by the first version of § 3 of Section 70 will help the development of the pre-trial administrative procedure for settlement of tax disputes.
Keywords: institution of obligatory administrative pre-trial appeal against decisions of the tax authority, limits of administrative appeal, lowering of the burden on the judicial system, violation of the rights of the taxpayer to judicial protection.
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Nikolayev D.V. The problems of the differentiation of justified tax benefit
The present article is concerned with the development of the terminology of the TC RF. With reference to the experience of the other countries, the author proposes to introduce more express wordings of the Code, that would allow to qualify the various actions of taxpayers, connected with both legal, and illegal incomplete payment or non-payment of taxes.
Keywords: The Tax Code of the Russian Federation, the tax evasion, the tax benefit
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Shelkunov A.D. Business purpose as a quality of the validity of the tax benefit
In the Russian judicial practice, regarding the settlement of tax disputes, the courts traditionally use the concept of the business purpose. The presence of such business purpose in the actions of the taxpayer is regarded as a quality of justified tax benefit. However, the definition used in the concept of the business purpose, needs to be clarified.
Keywords: business purpose, abuse of the taxpayer, tax benefit, good faith of the taxpayer, tax optimization
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Vasilieva E.G. The judicial doctrine of unjustified tax benefit in VAT refund.
The concept of "Tax benefit" is defined by judicial interpretation and there is not on legislative level. SAC RF in the Judgement no. 53 pointed out the list of circumstances, which if the tax authorities prove them may testify that the taxpayer received an unjustified tax benefit. The tax benefit is justified until bad faith of the taxpayer is proved.
Keywords: the business purpose, the due circumspection
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Komissarov A.A. Tax planning and the responsibility limits
The author of present article examines the importance of tax planning within the framework of the financial and economic activities of the taxpayer, including an example of practicability of transition from the general taxation regime to STS, as well as the issues of applying legal rules, governing the responsibility limits of the taxpayer for the violation of tax legislation.
Keywords: tax planning, STS, tax risks, responsibility limits, tax benefit
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Gryada E.A. The creation of land plots rights and the implementation of the principle of payment
In the article are examined the features of the application of the legislation on the procedure for determining the date, from what the parties to land plots rights have the obligation to pay the land tax. analysis are performed from the position of parity norms of civil, land and tax legislation. also the subject on stimulative measures of the parties above assumed to registration the land plots rights is touched.
Keywords: land plot, land plots rights, land tax, principle of payment for land use
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ANALYTICS: FREE TRIBUNE

Divin I.M. The possibility of applying simplified procedure
In present article the author analyses cases, in which courts are recommended to apply a simplified procedure. Attention is given to such necessary for the application of this procedure condition, as the indisputable of the stated claims, that mostly causes difficulties in law enforcement.
Keywords: compulsory payments, sanctions, simplified procedure, indisputable of the stated claims
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Nazykov A.L. On some practical problems of the implementation
The termination of the legal entity in connection with the reorganization is not always legal. Frequently, the legal entity, recovered after the illegal reorganization, faces with the problem of return its property, sold by the legal successor within the period until the declaration of the reorganization invalid.
Keywords: reorganization, invalidity of transaction, good faith acquisitive, vindication, restitution
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Dobrachev D.V. Transactions of unusual damage, caused by lawful
Unusual damages, arising from the legal actions, are not a measure of responsibility in civil circulation, but a special form of monetary debt. Since their determination by a court decision or by an agreement of the parties, the unusual losses under the transaction are a fully legitimate monetary obligation.
Keywords: damages caused by lawful actions
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