Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4  In Court: Case File

INTERVIEW
13  “Legal Certainty is Needed to Apply Tax Legislation”
Interview with Sergey Arakelov, Deputy Head of the Russian Federal Tax Service

OPINION
D.V. Tyutin
25 Paradoxes with Regard to Liability for the Failure toЉPay Taxes in Terms of the Current Legal Positions ofЉthe Russian Constitutional Court

A.A. Nikonov
30 Analogy and Loose Interpretation of Tax Provisions in the Practice of the Russian Supreme Arbitration Court

COMMENTARY
K.A. Sasov
47 How to Fight Fly-By-Night Firms?

S.A. Sushkova
56 Criteria Differentiating a Desk Tax Audit and a Field Tax Audit

SOLUTION SEARCH
A.D. Alyeshin
65 Reduced Profit Tax Rate for Agricultural Producers that Have not Started to Use the Unified Agricultural Tax

J.S. Alexandrova
74 Insurance Contributions on Gifts to Employees: toЉBeЉor not to Be?

FOREIGN EXPERIENCE
A. Dabols
81 Tax Administration in Latvia

ALSO IN THIS ISSUE:
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
88 JUDICIAL PRACTICE
91 TAX HUMOUR!