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JURISPRUDENCE ON TAX DISPUTES



The concise chapter index of the Tax Code of the Russian Federation



A summary analytical review of jurisprudence of the Constitutional Court of the Russian Federation, of the Supreme Court of the Russian Federation and the Supreme Court of the Republic of Tatarstan for the period 20142015, related to the tax legal matters



Reviewers:

Gorshunov Denis Nikolaevich, Judge of the Supreme Court of the Republic of Tatarstan, PhD in Law, Associate Professor of FPM.

Kaminsky Eduard Stanislavovich, Judge of the Supreme Court of the Republic of Tatarstan.

R.D. Farkhutdinov PhD in Law, Senior teacher of the Department of State and legal disciplines of KB FSBU University of Justice, third class Advisor of the State Civil Service of the Russian Federation, legal practitioner

T. Z. Husainov  third class Advisor of the State Civil Service of the Russian Federation, legal practitioner

. V. Sycheva  postgraduate student of the University TISBI, third class Advisor of the State Civil Service of the Russian Federation, legal practitioner

R. D. Farkhutdinov, T. Z. Husainov, . V. Sycheva



This edition contains the jurisprudence of the Constitutional Court of the Russian Federation, of the Supreme Court of the Russian Federation and of the Supreme Court of the Republic of Tatarstan for the period 20142015, related to the tax legal matters, and structured in accordance with the sections and chapters of the Tax Code of the Russian Federation. This jurisprudence contains summary and thesis conclusions on the most relevant and significant judicial acts, relating to the tax legal matters, made in 2014 and 2015. The proposed format allows the reader to move easily through a large amount of performed judicial acts and it promotes the formation of the approaches of the court to problematic issues of tax legal matters.

The proposed review is particularly relevant in the light of recent changes in the judicial system of the Russian Federation that have occurred in 2014. The Supreme Court of the Russian Federation has come to be regarded as the only highest judicial body; it has been given the power to consider economic disputes that were formerly within the competence of the Supreme Arbitration Court of the Russian Federation. In this regard, particular attention is paid to judgments handed down by the Supreme Court of the Russian Federation for economic disputes that set the direction for development of economic, legal relations.



 Tearn of authors, 2016

 Ltd. Yustitsinform, 2016







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