Table of contents

FROM THE EDITOR
S.G. Pepeliaev
The Switcher is Innocent…

OPINION
E.A. Lysenko
Principle of Economic Grounds for Taxes in Disputes on the VAT Rate in Connection with the Export of Services
R.R. Vakhitov
Thin Capitalisation: the Principle of Non-Discrimination in the Rulings of Russian Courts

INTERVIEW
V.V. Kuznetsov, «TNK-BP Management» Company
«If We Are not Sure that We Will Win, We Don’t Go to Court»

COMMENTARY
A.M. Lesova
The Concept of the Substantiation of Expenses: Impact of Ruling of the Russian Constitutional Court on Court Practice

CASE LESSONS
A.A. Zhigina
Two Similar Cases – Two Different Interpretations

POLEMICS
E.V. Ovcharova, E.G. Lazareva
Procedural Violations as Grounds for Quashing the Decision of the Tax Office

FOREIGN EXPERIENCE
K. Demeyere
Belgian Experience in Collecting Judicial Expenses

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