Table of contents

FROM THE EDITOR
S.G. Pepeliaev
Steep Turns

INTERVIEW
A.A. Ivanov, Chairman of the Russian Supreme
Arbitration Court The Law of Conservation of Taxes

OPINION
E.V. Timofeev
Replacement of the Fact in Proof in Disputes on the Substantiation of a Tax Benefit

COMMENTARY
S.V. Savseris, K.A. Rubalskiy
Accelerated VAT Refunds Resulting in an Increasing Number of Issues

V.M. Zaripov
Changes in Liability for Tax Offences

POLEMICS
R.I. Ahmetshin
The Definition of Income: Law Enforcement Issues

CASE LESSONS
K.A. Sasov
Evaluation of Evidence: Correction of Mistakes

FOREIGN EXPERIENCE
A.A. Artyukh
Deterioration in the Position of the Taxpayer Attributable to Consideration of its Appeal in Administrative Proceedings. German Experience

MONTHLY OVERVIEW
PROFESSIONAL LIFE
JUDICIAL PRACTICE
LEGISLATION MONITORING
BUSINESS PRESS ON TAXES
TAX HUMOUR!