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