Table of contents
S.G. Pepeliaev
4 Tax passions
A.V. Churyaev
11 Civil law liability for a tax default: unbelievable but true
The contribution critically evaluates the judicial practice involving tax authorities and the prosecutor’s office while collecting tax arrears
G.G. Yachmenev
26 The economic basis of the state duty for granting licences to manufacture and sell alcoholic products
The author examines one of the latest legal positions of the Plenum of the Russian Supreme Arbitration Court according to which state duty may not be refunded for granting a licence to activities relating to alcoholic products, even if the relevant application is withdrawn
V.M. Zaripov
38 What is the relationship between Compulsory Health Insurance and Optional Health Insurance?
Starting from 2015, the threshold – the maximum base amount – for contributions to be paid by employers into the Compulsory Health Insurance Fund has been abolished. In view of this, the author of the paper considers the constitutional law aspects of insurance contributions being accrued without the Optional Health Insurance costs being taken into account
A.N. Medvedev
45 Changes to the Russian Civil Code: assessing the tax risks
We continue our series dedicated to the consequences which reforms in civil legislation have for taxpayers
E.M. Tsygankov
55 Tax liability of an investor for breaching an investment contract
Legislation regarding the forms of investments made to boost the development of regions and the measures to stimulate them is marked by public and private law becoming increasingly intertwined. In the author’s opinion, such ‘legal hybrids’ benefit the state, which obtains an opportunity to collect default interest from taxpayers, as well as outstanding tax
Yu.S. Mirzoev
63 A taxpayer abusing its right - a doubtful basis for a follow-up audit to be scheduled
The ‘abuse of right’ doctrine, when implemented in the sphere of tax, has an adverse effect on the predictability of the public order and on legal certainty and deprives taxpayers of the opportunity to forecast the legal implications of their acts or omissions
I.N. Solovyev
71 Amnesty of capital: the Italian example
The article looks in detail into the procedures, conditions and guarantees of the 2009 Italian campaign to restore national jurisdiction over foreign assets
