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Журнал для профессионалов в налогообложении
Интеллектуальная поддержка "Пепеляев Групп"

Table of contents

08, Июля 2015

         FROM THE EDITOR

S.G. Pepeliaev

4        The time vortex

        OPINION

Z.I. Timaev

15      A Russian source of income as a necessary condition for a non-resident company to face a tax obligation
Conducting a detailed examination of Russian tax legislation, international law, and foreign court practice, the author works out an algorithm that allows it to be determined whether income has been received from a source in Russia and, accordingly, whether this is taxable

Key words: income – non-resident – taxation – tax administration – tax obligation – transaction – location

E.V. Eremina

24      Can a taxpayer abuse the right to change the grounds for a lawsuit?
An analysis of the court decisions that exist to date has revealed that the rule in article 41(2) of the Russian Commercial (‘Arbitration’) Procedure Code regarding an abuse of right is commonly used, including in tax cases, but is notable for its disarray The author takes the view that there is a need to make the effect of this institution more specific

Key words: abuse – tax dispute – taxpayer’s right – commercial court proceedings – Russian Constitutional Court – VAT refund – ECHR

36      Going to court to challenge written clarifications of the tax authority: new opportunities
In the context of a scientific and practical conference that was held and was devoted to tax law in decisions of the Russian Constitutional Court, a discussion took place of the possibility of challenging in court written clarifications of the tax service

        COMMENTARY

K.I. Baigozin

51      Specific problems in paying land tax: on reviewing the cadastral value
It is extremely common for the cadastral value set by the mass valuation method to be significantly in excess of the market value of a land plot. This leads to an increase in the tax burden on land users. The article comments on the issues associated with this in terms of improving legal regulation We also offer the viewpoint of lawyer A.V. Abramov

Key words:
land tax – cadastral value – market value – tax base – Russian constitutional court – legislative drafting

I.V. Tsvetkov

61      How contract law reforms are affecting tax relationships
The amendments made to the Russian Civil Code are affecting practice in both contract and tax law, in particular that relating to the application of the concept of am unjustified tax benefit The author draws the attention of tax specialists, consultants and attorneys to the most important changes

Key words:
Russian Civil Code – contract – tax benefit – loss – due circumspection – counterparty – tax control – tax implications

         POLEMIC

K.A. Sasov

73      A metamorphosis in the Russian Constitutional Court’s position as to whether new evidence in relation to tax disputes may be presented in court
The Russian Constitutional Court’s recent ruling points to the conclusion that the tax service has the right to continue to gather evidence of a taxpayer’s offence even when the dispute is at the court stage   The article puts forward arguments as to why this reasoning is mistaken

Key words: Russian Constitutional Court – legal position – tax dispute – evidence – commercial court proceedings – taxpayer’s right – tax authority’s right

        ALSO IN THIS ISSUE:

6      MONTHLY OVERVIEW
     PROFESSIONAL LIFE

84    THE FOREX TRADER’S PAGE

88    COURT PRACTICE

92    MONITORING LEGISLATION
95    TABLE OF CONTENTS