Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4 Non-Value-Added Tax

INTERVIEW
13 “The Russian Law is Drifting Towards a Precedent Based System of Law and the Russian Constitutional Court Takes This into Account”
Interview with Evgeny V. Taribo, Head of Department ofЉConstitutional Fundamentals of Public Law, Russian Constitutional Court

OPINION
A.V. Churyaev
23 Prospects of Using the Legal Position of the Russian Constitutional Court on Performing Repeat Tax Audits

E.A. Usenko
31 Applying the Principle of “Lack of Regulation vs. Fiscal Authorities”

COMMENTARY
A.V. Grachev
41 New Prospects of Resolving Tax Disputes on the Applicability of the 0% VAT Rate: an Expert’s Opinion on Legislative Amendments

K.A. Sasov
49 Determining the Reasonable Limits within Which theЉTaxpayer’s Litigation Costs Can Be Deductible

SOLUTION SEARCH
S.V. Toropitsin
59 Determining the Tax Base with Regard to Water Tax Where Different Water Supply Systems Are Used

CASE LESSONS
V.P. Kolomeitseva
67 Interpreting Special Terms for the Tax Classification ofЉRepair and Modernisation of Fixed Assets

FOREIGN EXPERIENCE
L.B. Khvan
77 Problems Connected with the Introduction ofЉMandatory Tax Payments in Uzbekistan

6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
84 JUDICIAL PRACTICE
88 LEGISLATION MONITORING
90 TAX HUMOUR!