Table of contents
09, Августа 2014
FROM THE EDITOR
S.G. Pepeliaev
4 Look at that law!
OPINION
D.V. Tyutin
9 Injunctive relief in tax disputes heard in courts: conceptual problems
E. A. Eremenko
18 Towards determining income under Russian tax law
A. V. Kirillov
22 The position of the Russian Ministry of Finance concerning the concept of a beneficial owner being implemented
POLEMICS
V.M. Zaripov
33 A familiar tale we know so well
COMMENTARY
41 National judicial practice: taking on board the legal positions of supra-national courts regarding taxation issues
SOLUTION SEARCH
E. A. Glukhov
51 Legal force of the cadastral assessment: law enforcement practice
N.A. Travkina
58 Documentary evidence of expenses when transactions are completed electronically
Yu. M. Lermontov
68 Novation of the obligation to repay an advance into a loan obligation as a basis for deducting VAT
FOREIGN EXPERIENCE
S. Presnarovich
76 Poland’s Constitutional Tribunal and Supreme Administrative Court on tax benefits being introduced and withdrawn
6 MONTHLY OVERVIEW
84 JUDICIAL PRACTICE
89 MONITORING LIGISLATION
91 THE BUSINESS PRESS ON TAXES
93 PAGE OF THE FOREIGN CURRENCY EXPERT
93 PAGE OF THE FOREIGN CURRENCY EXPERT
