Table of contents
06, Февраля 2014
FROM THE EDITOR
S. G. Pepeliaev
4 Democracy of taxpayers
OPINION
13 Judgment of the EC Court dated 7 November 2013
Our editorial board continues to publish materials regarding the correlation between the concepts of price and VAT. This articles includes an exclusive translation of a Judgment of the European Court of Justice, which may dramatically change the way VAT is collected in Russia. Pepeliaev Group’s experts comment on this judgment
M. V. Kamenkova
30 The substance of the principle of economic grounds of taxes
COMMENTARY
I. B. Shtukmaster
41 Shortage of goods owing to theft: no documentary confirmation from law enforcement agencies is required
D. V. Tyutin
48 Having a document regarding expenses and deductions recognised as improper
POLEMICS
M. V. Yuzvak
55 Violation of tax liabilities as a ground for restricting rights and freedoms: signing a contract for compulsory third party car insurance (OSAGO)
FOREIGN EXPERIENCE
P. A. Selezen
63 Interpreting contractual provisions in view of the OECD Commentary
ALSO IN THIS ISSUE:
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
76 JUDICIAL PRACTICE
83 LEGISLATION MONITORING
90 BUSINESS PRESS ON TAXES
92 Tax humour!
