Reference:
Nagornaya, I. I., Nikiforov, A. V..
Understanding the General Illegality of Action When Committing a Crime Described in Article
199.1 of the Criminal Code of the Russian Federation
// Taxes and Taxation. – 2014. – № 9.
– P. 856-870.
Read the article
Abstract: The article is devoted to understanding the general (regulatory) illegality of action when a
entity breaches its duties of a tax agent (Article 199.1 of the Criminal Code of the Russian Federation).
The authors of the article analyze objective and subjective factors of such understanding. They also study
the influence of contradictory positions of the supreme judicial authorities and inferior courts as well
as imperfection of the legislative language including technical errors in the legislation on an entity’s
understanding the illegality of his action. Special attention is paid to the need for adaptation of entities
to changing legislation and law-enforcement practice. The authors analyze legal cases on tax disputes
and their role in establishing the fact of an entity’s conscience of a committed crime described in Article
199.1 of the Criminal Code of the Russian Federation. They also study the positions of the Constitutional
Court of the Russian Federation and the European Court on Human Rights as well as doctrinal arguments
related to the problem of understanding the general illegality of action. The authors conclude that
essential contradictions in the judicial practice may indicate that entities do not understand the general
illegality of their action. The authors also emphasize the need for a more consistent interpretation of
legislative provisions on taxes and levies by supreme courts. They also prove the need for explanations of
the influence of this or that interpretation of legislative provisions on taxes and levies on the enforcement
of a particular penal prohibition in decrees of the Plenum of Supreme Court of the Russian Federation.
Keywords: general illegality, understanding the general legality, tax agent, law-enforcement practice, interpretation of law, Tax Code, Criminal Code, Supreme Court, Arbitration Court, insufficient payment.
References:
Esakov G.A. Vina v prestupleniyakh v sfere ekonomicheskoy deyatel'nosti (o nekotorykh problemakh) // Prestupleniya v sfere ekonomiki: Rossiyskiy i Evropeyskiy opyt: Materialy III sovmestnogo Rossiysko-Germanskogo kruglogo stola. M.: OOO «Izdatel'stvo «Elit». 2012. S. 53-63.
Zaripov V.M. Deystvie vo vremeni postanovleniy VAS RF, ukhudshayushchikh polozhenie nalogoplatel'shchikov. Obzor VI Mezhdunarodnoy nauchno-prakticheskoy konferentsii «Nalogovye spory: opyt Rossii i drugikh stran» 17.10.2012 g. Moskva // Nalogoved. 2013. № 4. S. 37-47.
Kalinin S.I. Ispol'zovanie pravovykh pozitsiy ESPCh po nalogovym sporam v rossiyskoy pravoprimenitel'noy praktike // Nalogoved. 2007. № 12. URL.: http://fin-buh.ru/text/113393-1.html
Karapetov A. Plenum VAS prinyal postanovleniya o svobode dogovora i vykupnom lizinge. URL: http://zakon.ru/Comments/UserList/859
Korel'skiy A. Skoryy sud, ili Edinoobrazie sudebnoy praktiki // URL: http://zakon.ru/Discussions/skoryj_sud_ili_edinoobrazie_sudebnoj_praktiki/10749
Reference:
Tutugina, A. V..
Unprofi tability of an Enterprise as a Sign of Irresponsibility of a Taxpayer for the Purpose
of Planning Field Tax Inspections and as a Source of Tax Risks for State Institutions and Taxpayers
// Taxes and Taxation. – 2012. – № 6.
– P. 89-94.
Read the article
Abstract: Federal Tax Service of Russia has developed the Conception of Planning of Field Tax Trips. The Conception
offers 12 criteria for selecting taxpayers to check. The present article contains critical analysis concerning the
second, seventh and eleventh criteria of the Conception and suggests corrective measures to minimize tax risks
for state institutions and responsible taxpayers.
Keywords: taxes and taxation, control, conceptions, criteria, losses, professional deductions, profi tability, planning, fi eld inspections, risks.
References:
Vasyuchenkova L.V. O perspektivnom planirovanii vyezdnykh proverok // Nalogi i nalogooblozhenie.
2009. №2.
Korshunova M.V. O primenenii nalogoplatel'shchikami obshchedostupnykh kriteriev dlya otsenki nalo-
govykh riskov // Nalogi i nalogooblozhenie. 2009. №1.
Mineeva G.I. Metody snizheniya nalogovykh riskov nalogoplatel'shchika s uchetom praktiki primeneniya kon-
tseptsii sistemy planirovaniya vyezdnykh nalogovykh proverok. // Nalogi i nalogooblozhenie. 2009. №1.
Prikaz FNS ot 30.05.2007 g. №MM-3-06/333@ (red. ot 08.04.2011) «Ob utverzhdenii Kontseptsii sistemy
planirovaniya vyezdnykh nalogovykh proverok».
Soldatkin S.N., Tyutyugina A.V. Sovershenstvovanie metodiki otsenki nalogovoy nagruzki predpriyatiya
dlya tseley nalogovogo kontrolya // Vestnik TOGU. 2011. №1.
Khabarovskiy kray v tsifrakh. 2011: Krat. stat. sb. / Khabarovskstat. g. Khabarovsk, 2011.
Che A.Yu., Ivanyan A.G. O nalogovykh riskakh. // Nalogovyy vestnik. 2007. №10.
Reference:
Dolgova, A. Yu..
About Some Peculiarities of Implementation of the Principle o Legality of Para-fi scal
Charges in the Russian Federation
// Taxes and Taxation. – 2012. – № 3.
– P. 58-65.
Read the article
Abstract: This paper examines various defi nitions and meanings of the term para-fi scal charge and justifi
ed by the independence of the para-fi scal charge in the fi nancial system in Russia. The author reveals the
specifi cs of establishing the principle of legality of the para-fi scal charges,сconsidering the legal positions
of Constitutional Court of Russia.
Keywords: parafi skality (para-fi scal charge), establishing the principle of legality, the analogy of law, the legal position of the Constitutional Court of Russia.
References:
Naprimer, v Bel'gii k Parafi scalit otnosyat sotsial'nye vznosy, kotorye perevoditsya otdel'nomu yuri-
dicheskomu litsu, kotoroe otvetstvenno za upravlenie sistemoy sotsial'noy zashchity (Olivier Flohimont
Fiscalité et parafi scalité: des outils de solidarité, de justice sociale et de bien-être commun/Form’action André
Renard. 2006)
S vvedeniem v deystvie s 1 yanvarya 2010 g. Federal'nogo zakona ot 24 iyulya 2009 g. N 212-FZ “O strakho-
vykh vznosakh v Pensionnyy fond Rossiyskoy Federatsii, Fond sotsial'nogo strakhovaniya Rossiyskoy
Federatsii, Federal'nyy fond obyazatel'nogo meditsinskogo strakhovaniya i territorial'nye fondy
obyazatel'nogo meditsinskogo strakhovaniya” vnosy v sootvetstvuyushchie sotsial'nye fondy perestali
nosit' nalogovyy kharakter.
Sm., napr.: Postanovlenie ot 28 fevralya 2006 N 2-P “Po delu o proverke konstitutsionnosti otde-
l'nykh polozheniy Federal'nogo zakona “O svyazi” v svyazi s zaprosom Dumy Koryakskogo avtonomnogo
Reference:
..
Kommentarii Postanovleniya Plenuma Vysshego Arbitrazhnogo Suda RF ot 12.10.2006 g. N53 «Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel'shchikami nalogovoi vygody»
// Taxes and Taxation. – 2006. – № 12.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Postanovlenie VAS RF ot 12 oktyabrya 2006 g. N53 «Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel'shchikom nalogovoi vygody»
// Taxes and Taxation. – 2006. – № 12.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Perspektivy razvitiya otechestvennogo nalogovogo prava v svete Postanovleniya VAS Rossii ot 12 oktyabrya 2006 goda N53
// Taxes and Taxation. – 2006. – № 12.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Proekt informatsionnogo pis'ma VAS RF «Ob otsenke arbitrazhnymi sudami predstavlyaemykh nalogovymi organami dokazatel'stv neobosnovannosti vozniknoveniya nalogovoi vygody u nalogoplatel'shchika»
// Taxes and Taxation. – 2006. – № 12.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Popravki k proektu Federal'nogo zakona N181057-4 «O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii v svyazi s osushchestvleniem mer po sovershenstvovaniyu nalogovogo administrirovaniya», prinyatomu v pervom chtenii 7 oktyabrya 2005 goda (izvlechenie)
// Taxes and Taxation. – 2006. – № 12.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Proekt informatsionnogo pis'ma VAS RF «Ob otsenke obstoyatel'stv, porozhdayushchikh somneniya v dobrosovestnosti nalogoplatel'shchika, pri razreshenii nalogovykh sporov v arbitrazhnykh sudakh»
// Taxes and Taxation. – 2006. – № 12.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Nalogovaya vygoda v obmen na prezumptsiyu dobrosovestnosti
// Taxes and Taxation. – 2006. – № 11.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Ponyatie «nedobrosovestnyi nalogoplatel'shchik» v sisteme nalogovogo administrirovaniya Rossiiskoi Federatsii
// Taxes and Taxation. – 2006. – № 1.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Nalogoplatel'shchiki bez sertifikata doveriya, s veshchami na vykhod!
// Taxes and Taxation. – 2006. – № 1.
Read the article
Abstract:
Keywords:
References:
Reference:
..
«Real'nost' ponesennykh zatrat» kak paradigma resheniya problemy razgranicheniya ukloneniya ot uplaty nalogov i nalogovoi optimizatsii
// Taxes and Taxation. – 2006. – № 1.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Soyuzy dobrosovestnykh prezumptsii
// Taxes and Taxation. – 2005. – № 9.
Read the article
Abstract:
Keywords:
References:
Reference:
..
O tselesoobraznosti primeneniya prezumptsii dobrosovestnosti sub''ekta v nalogovom prave
// Taxes and Taxation. – 2005. – № 9.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Regional'nyi podkhod k dobrosovestnym nalogoplatel'shchikam
// Taxes and Taxation. – 2005. – № 9.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Nalogovaya dobrosovestnost' kak panatseya ot problem
// Taxes and Taxation. – 2005. – № 7.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Dobrosovestnost' nalogoplatel'shchika kak prezumptsiya nalogovogo prava
// Taxes and Taxation. – 2005. – № 7.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Problemy kontseptsii «zloupotrebleniya pravom» v nalogovykh pravootnosheniyakh
// Taxes and Taxation. – 2005. – № 7.
Read the article
Abstract:
Keywords:
References:
Reference:
..
O pravomernosti razgranicheniya zakonnoi i nezakonnoi nalogovoi optimizatsii v usloviyakh rossiiskogo nalogovogo zakonodatel'stva
// Taxes and Taxation. – 2005. – № 7.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Dobrosovestnost' nalogoplatel'shchika kak uslovie peresmotra tseny sdelki
// Taxes and Taxation. – 2005. – № 7.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Blits-opros: «Mozhet li auditorskaya proverka podtverdit' dobrosovestnost' nalogoplatel'shchika?»
// Taxes and Taxation. – 2005. – № 5.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Nuzhno li nalogoplatel'shchiku dokazyvat', chto on dobrosovestnyi?
// Taxes and Taxation. – 2005. – № 5.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Kriterii «nedobrosovestnosti» nalogoplatel'shchika v arbitrazhnoi praktike
// Taxes and Taxation. – 2005. – № 5.
Read the article
Abstract:
Keywords:
References:
Reference:
..
K voprosu o dobrosovestnosti nalogoplatel'shchikov
// Taxes and Taxation. – 2005. – № 5.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Nalogovye organy ne protiv nedobrosovestnykh nalogoplatel'shchikov
// Taxes and Taxation. – 2005. – № 5.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Auditorskaya proverka - eto proverka dobrosovestnosti
// Taxes and Taxation. – 2005. – № 5.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Kratkaya predystoriya i sovremennoe sostoyanie problemnogo voprosa.
// Taxes and Taxation. – 2004. – № 4.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Obzor materialov arbitrazhnoi praktiki, po nalogovym sporam svyazannym s neobkhodimost'yu ustanovleniya i otsenki dobroporyadochnosti nalogoplatel'shika.
// Taxes and Taxation. – 2004. – № 4.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Moment ispolneniya (dobrosovestnym) nalogoplatel'shchikom obyazannosti po uplate naloga.
// Taxes and Taxation. – 2004. – № 4.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Ponyatie «dobrosovestnyi nalogoplatel'shchik» v rossiiskom nalogovom prave.
// Taxes and Taxation. – 2004. – № 4.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Nedobrosovestnost' nalogoplatel'shchika - pravovoe ponyatie ili... ?
// Taxes and Taxation. – 2004. – № 4.
Read the article
Abstract:
Keywords:
References:
Reference:
..
Mozhno li vesti deyatel'nost' cherez ofshornuyu firmu i ostat'sya dobroporyadochnym nalogoplatel'shchikom
// Taxes and Taxation. – 2004. – № 4.
Read the article
Abstract:
Keywords:
References: