Table of contents
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
8 PROFESSIONAL LIFE
84 THE FOREX TRADER’S PAGE
88 COURT PRACTICE
92 MONITORING LEGISLATION
95 TABLE OF CONTENTS
