Table of contents

FROM THE EDITOR

S.G. Pepeliaev

4        Whom fortune favours?

 
OPINION

K.A. Sasov

21      A year after the Aelita case: have the taxpayers’ problems been resolved?

K.I. Baigozin

34     The Russian Constitutional Court on establishing levies and other payments for public services


INTERVIEW

45      Only the legislature is entitled to impose restrictions

We asked professor Alexander Blankenagel, an outstanding foreign academic and a specialist in constitutional law, to comment on some decision of the Russian Constitutional Court from the viewpoint of German academic doctrine and court practice.

COMMENTARY

D.A. Zaitsev

53     The treaty with the Netherlands: investments as a condition for applying the tax benefit


SOLUTION SEARCH

A.M. Rabinovich

61     Whose position to be guided by: that of the Supreme State Commercial (‘Arbitration’) Court, Finance Ministry or the Federal Tax Service?


CASE LESSONS

L.A. Merkulova

67     Classifying term transactions: priority of the legal structure

 

FOREIGN EXPERIENCE

M.Sh. Magomedov

77      A withholding tax agreement as an element of reinforcing the Swiss bank confidentiality


6      MONTHLY OVERVIEW

8      PROFESSIONAL LIFE

84    JUDICIAL PRACTICE

90    LEGISLATION MONITORING

93    LEGAL FAIRY TALES