Table of contents
19, Марта 2013
FROM THE EDITOR
S.G. Pepeliaev
4 Collectors of “culture” tax
OPINION
E.V. Taribo
15 “Optionality of tax benefits” as a judicial and constitutional doctrine: limits of applicability
A.I. Savitsky
28 Tax discrimination and tax benefits
COMMENTARY
P.A. Popov
39 There are more questions than digits “six” in the law’s number
SOLUTION SEARCH
A.G. Duyunov, D.I. Krymsky
A.G. Duyunov, D.I. Krymsky
51 Applying benefits to movable property from 2013: does it apply to upgrading?
CASE LESSONS
A.V. Razgildeev
A.V. Razgildeev
61 An issue with summer houses: disputes with regard to determining the rate of land tax for cottage communities
FOREIGN EXPERIENCE
A.V. Kirillov
A.V. Kirillov
75 A correlation between the national and international provisions on fighting the abuse of rights in legislation and case law of Switzerland
ALSO IN THIS ISSUE:
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
87 JUDICIAL PRACTICE
91 LEGISLATION MONITORING
93 LEGAL FAIRY TALES
