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

К.А. Сасов,
старший юрист юридической компании «Пепеляев Групп»,
канд. юрид. наук
E-mail: info@pgplaw.ru

K.А. Sasov
Legal Positions of the Russian Constitutional Court as Guidance to the Interpretation of the New Tax Rules
Since 1 January 2010 not all errors in VAT invoices will result in the disallowance of tax deductions. The legal positions of the Russian Constitutional Court, including those pronounced in Resolution No. 20-P dated 23 December 2009, may serve as guidance for the interpretation and application of legislative innovations.

С. А. Сосновский,
руководитель санкт-петербургской налоговой практики юридической компании «Пепеляев Групп»
E-mail: spb@pgplaw.ru

S.A. Sosnovsky
Correcting Mistakes in the Current Tax Period – Controversial Issues
Amendments to article 54 of the Russia Tax Code entered into force, effective 1January2010. The goal of the amendments is to enable the taxpayer to correct errors relating to excess payment of tax in the current tax period without having to file amended tax returns. The practice of applying amendments has not been established yet. However, several controversial issues have been already identified.

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

A.Yu. Vasiliev
The Supreme Arbitration Court of Russia on the Statute of Limitation for a Desk Tax Audit: Does this Qualify as Judicial Precedent?
The Presidium of the Russian Supreme Arbitration Court in resolution No. 10349/09 dated 17November2009 determined the implications relating to the failure of the tax authority to comply with the statute of limitation for a desk tax audit. The expressed position allows us to assert that this statute of limitation is preclusive.

В.И. Утка,
юрист, г. Москва
E-mail: utka_vadim@mail.ru

V. I. Utka
Considering Court Practice as Part of Tax Planning of Investment and Construction Activities
The doctrine of business purpose broadly used in practice raises a number of practical issues. The author considers these issues based on the example of business transactions in the investment and construction sectors.

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

L.A. Merkulova
Specifics of the Taxation of Swaps as Financial Derivatives
The situation is paradoxical: even though swap contracts are broadly used, the state is in no hurry to introduce regulations for this type of transaction, but is at the same time establishing rules governing their taxation. This fact creates reasonable doubts as to whether the tax implications of such transactions have been assessed correctly.

Тема диссертации:
«Становление системы налогового права ЕС»

Автор:
А.C. Захаров
Работа выполнена
на кафедре административного и финансового права МГИМО (Университет) МИД России

Рецензент:
Д.М. Щекин,
доцент кафедры финансового права МГУ им. М.В. Ломоносова,
канд. юрид. наук

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

A.G. Duyunov
Inclusion of the Mineral Extraction Tax in the Imputed Value of Minerals: Positions of the Russian Constitutional Court and the Russian Supreme Arbitration Court
At the end of 2009 the Russian Constitutional Court adopted several rulings regarding the inclusion of mineral extraction tax paid in the previous period in the estimated value of extracted minerals to calculate the mineral extraction tax. A similar issue was considered by the Presidium of the Russian Supreme Arbitration Court at virtually the same time. This article considers whether the conclusions of supreme courts are synonymous.

В.Н. Корнилов,
партнер по аудиту GSL Law & Consulting
E-mail: gsl@gsl.org

V. N. Kornilov
Amendments to the Tax Legislation of Great Britain
Significant amendments were introduced to the tax system in Great Britain in 2009 and 2010, inter alia rules have been introduced for capitalising a group, while the rules governing the taxation of deferred interest in respect of transactions with related parties have been amended, etc. We hope that our readers will find this country’s experience in fighting tax avoidance interesting.

А.А. Жигина, старший юрист юридической компании «Пепеляев Групп»

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