Table of contents
FROM THE EDITOR
Sergey Pepeliaev
4 It is never about the law
SOLUTION SEARCH
V.M. Zaripov
19 The tax benefit concept in crisis
According to the author, the new draft law regarding tax abuses is based on ‘worst practice’ and erase all the achievements in tax policy and tax administration over recent years. The article provides an alternative concept of legal regulation.
OPINION
D.V. Tyutin
33 How the burden of proof is allocated under tax computation method
The current interpretation of the Russian Tax Code allows for situations in which the burden of proof shits from the taxpayer to the tax authority and back. The issue may be resolved by setting in the law a fixed percentage of costs for income taxes that are calculated under tax computation method.
V.V. Osin
40 VAT payment headaches relating to trade transactions
Based on the example of the replenishment of state inventory reserve, the article looks into the issues of VAT being charged on related trade transactions when no money is actually remitted. As evidenced by the case law, companies that are tax agents are entitled to recover from the taxpayer the amount of taxes they have paid to the state budget.
COMMENTS
I.A. Kuptsov
49 The consequences of abolishing article 140(1.1) of the Russian Criminal Procedure Code
The legislature has repealed the rule whereby tax audit materials could be used as exceptional grounds for instituting a criminal case. According to the author, if started to be applied immediately, the new procedure may worsen the position of the taxpayer that has committed the offence.
POLEMICS
O.R. Mikhailova
63 A new word in taxation, or how the Belgorod Court has caught up and overtaken America
Nalogoved continues to feature discussion of the court judgment regarding the personal income tax assessed to an individual on his costs. This time the article is focused on the errors resulting from the sequence of prosecution being violated.
FOREIGN EXPERIENCE
A.M. Gusev
69 How the approach to tax abuse has developed in administrative and court decisions in Italy
The article identifies the trends in the way the position of the Supreme Cassation Court of Italy developed from 2000 to 2009 with respect to tax abuse. The trend goes from the absence of a general ban on civil law methods to counter the abuse of rights by the taxpayers being replaced with tax law instruments.
ALSO IN THIS ISSUE:
8 MONTHLY OVERVIEW
10 PROFESSIONAL LIFE
76 BUSINESS PRESS
80 MONITORING LEGISLATION
82 COURT PRACTICE
90 TAX HUMOUR
95 TABLE OF CONTENTS
