Table of contents
FROM THE EDITOR
S.G. Pepeliaev
4 Corporate social awareness and paying tax
OPINION
S.A. Sosnovsky
9 Challenging tax authorities’ regulations, actions and decisions at the pre-trial stage: does it work well?
Two years ago, a procedure was introduced in Russia for challenging lower level tax authorities’ decisions and acts or omissions in superior tax authorities. The expert has analysed the case law that has evolved and has identified difficulties, which make this institution less efficient
A.A. Kosov
20 Customs payments charged unscrupulously: defects of administrative and court
decisions
The author suggests that principles be recorded in customs legislation for charging customs payments, which will allow business to obtain justice amid the lack of clarity in legal regulation
SOLUTION SEARCH
A.M. Rabinovich
27 On the date when the tax base is calculated for VAT and profit tax purposes
In some cases the Russian Ministry of Finance and the Federal Tax Service have conflicting views about the initial date from which the VAT base and the profit tax base should be calculated. What should taxpayers rely on in such situations? The author’s research in tax and civil legislation, together with a comment by Ksenia Litvinova, Head of Tax Practice Group at Pepeliaev Group, will help to answer this question
A.V. Nikiforov, I.I. Nagornaya
35 Obtaining a refund of excess profit tax withheld by a tax agent
When a tax agent calculates, withholds and transfers to tax authorities profit tax, such tax may be overpaid. However, there are legal mechanisms which a taxpayer may apply to obtain a refund of the excess tax amount withheld
COMMENTARY
I.V. Tsvetkov
43 The practical importance of legal positions assumed by the Russian Constitutional Court regarding tax control over the transaction price
The author of the article believes that judicial errors may result if the Russian Constitutional Court’s legal position with regard to tax authorities overseeing prices is interpreted as making rules of the Russian Tax Code, which are binding on tax authorities, non-binding on courts
POLEMIC
I.V. Dementiev
51 The legal nature of contributions for capital repairs of apartment buildings
Contributions which owners of premises in apartment buildings make for capital repairs of their common property have a controversial legal nature. Therefore regulating them is a complex issue. The author concludes that they have features of payments falling not only under civil law but also under public law. We also provide the view of expert commentator Vadim Zaripov
M.V. Yuzvak
60 The importance of settlement agreements in tax law
The Russian Federal Tax Service has more than once noted that contractual mechanisms being introduced in relationships with taxpayers is an important instrument for preventing conflicts. However, a closer look taken at contents of settlement agreements which have already been concluded does not show that there has been any significant progress in developing this institution
FOREIGN EXPERIENCE
A.V. Demin
69 Principles of law: role, status and action in the European Union tax law
This is the continuation of the review of the monograph “Principles of law: role, status and action in the tax law of the European Union” by a group of European authors published in 2014
ALSO IN THIS ISSUE:
6 MONTHLY OVERVIEW
80 JUDICIAL PRACTICE
88 LEGISLATION MONITORING
91 TAX HUMOUR
95 TABLE OF CONTENTS