С.Г. Пепеляев,
главный редактор, член Президиума Российской ассоциации налогового права, канд. юрид. наук

В.В. Кузнецов,
директор Судебного департамента ОАО «ТНК-ВР Менеджмент»

Е. А. Лысенко,
ведущий юрист юридической компании «Пепеляев Групп»
E-mail: info@pgplaw.ru

Е.А. Lysenko
Principle of Economic Grounds for Taxes in Disputes on the VAT Rate in Connection with Export Services
Application of the zero percent rate of VAT on the taxation of export services evokes a number of issues. In the author’s opinion this issue should not be resolved in accordance with the formal legal construction of sub-clause 2, clause 1, article 164 of the Russian Tax Code, but rather in terms of the economic justification of VAT payable at the time of the movement of exported goods across the customs border of the Russian Federation

Р. Р. Вахитов,
старший менеджер группы услуг по международному налогообложению
юридической компании «Пепеляев Групп»
E-mail: info @ pgplaw . ru

R.R. Vakhitov
Thin Capitalisation: the Principle of Non-Discrimination in the Rulings of Russian Courts
Over the past few years specific court practice has formed in respect of the application of thin capitalisation rules based on the principle of non-discrimination. We offer our readers an analysis of court decisions and conclusions on how they can be used in tax planning.

А. М. Лесова
старший юрист международной юридической фирмы Dewey & LeBoeuf, руководитель налоговой практики в Москве
E-mail: alessova @ dl . com

A.M. Lesova
The Concept of the Substantiation of Expenses: Impact of the Ruling of the Russian Constitutional Court on Court Practice
The operative part of Ruling No. 320-О-P of the Russian Constitutional Court dated 4 June 2007 that verifies the constitutionality of certain provisions of article 252 of the Russian Tax Code is particularly interesting from the perspective of tax theory and practice. How do arbitration courts apply today the conclusions of the Constitutional Court almost three years after the issue of the Ruling?

Е. В. Овчарова,
руководитель группы административно-правовой защиты бизнеса,
канд. юрид. наук

Е. Г. Лазарева,
старший юрист
Авторы – сотрудники юридической компании «Пепеляев Групп»
E-mail: info @ pgplaw . ru

E.V. Ovcharova, E.G. Lazareva
Procedural Violations as Grounds for Quashing the Decision of the Tax Office
In the opinion of the authors, failure to ensure the participation of the taxpayer in the examination of documents additionally submitted by the same constitutes independent and sufficient grounds for quashing the decision of the tax office.

А. А. Жигина,
старший юрист юридической компании «Пепеляев Групп»
E-mail: info@ pgplaw. ru

A.A. Zhigina
Two Similar Cases – Two Different Interpretations
Subject matter: appealing simultaneously in court against the decision of the tax inspectorate on the refusal to hold the taxpayer liable and the decision of the higher-level tax authority on the appeal
Principal case lesson: the decision of a higher-level tax authority invalidated by the court does not have an independent legal meaning.

К. Демейер,
адвокат NautaDutilh, Бельгия
E-mail: Kurt.Demeyere @nautadutilh . com

K. Demeyere
Belgian Experience in Collecting Judicial Expenses
To correctly assess judicial expenses, attorneys and consultants need to leverage foreign experience in addition to domestic practice. Certain aspects of Belgian legislation and law enforcement practice are extremely interesting and may be applied in the Russian legal system.

Л. А. Конусов, юрисконсульт ОАО «Лизинговая компания малого бизнеса»

Д.М. Щекин,
старший партнер юридической компании «Пепеляев Групп»,
канд. юрид. наук