
	Taxes and Taxation Reference: Ignatov, A. V. Technical Mistakes in the Tax Code: Interpretation Problems // Taxes and Taxation. 2011. № 10. P. 23-26. URL: https://en.nbpublish.com/library_read_article.php?id=58845 Ignatov, A. V. Technical Mistakes in the Tax Code: Interpretation Problems Abstract: The analysis of Article 333.21 and Article 6 of the Tax Code shows that in the first half of 2010 taxpayers had serious grounds for claims related to paying state fee for arbitrage claims from 200 thousand roubles to 1 million roubles. But, which is more important, taxpayers have serious grounds to demand a total recount of the penalty fee charged after January 1 2007 based on working days but not calendar days of the delay. Keywords: state fee, arbitrage, terms, penalty fee, dispute, collision, calendar, working, claim, tax, code. This article is unavailable for unregistered users. Click to login or register References 1. Bondarenko T.A. K voprosu o srokakh v nalogo vom prave // Finansovoe pravo. 2008. №6 2. Zrelov A.P. Gosudarstvennaya poshlina dlya bankov. Novye stavki gosposhliny po delam, ras smatrivaemym v arbitrazhnykh sudakh: osobennos ti i problemy uplaty bankovskimi i kreditny mi organizatsiyami // Bukhgalteriya i banki. 2010. №4. S.3941. 3. Zrelov A.P. Kommentariy poslednikh izme neniy k Nalogovomu kodeksu Rossiyskoy Fede ratsii, vstupivshikh v silu s 1 yanvarya 2007 g. Na logovyy kontrol' i nalogovoe administrirova nie v 2007 godu. M.: YuraytIzdat, 2007. 4. Kirillova M.Ya., Krasheninnikov P.V. Sro ki v grazhdanskom prave. Iskovaya davnost'. M.: Statut, 2006. 48 s. 5. Kommentariy k Nalogovomu kodeksu Rossiy skoy Federatsii, chastyam pervoy i vtoroy / Pod obshch. red. Yu.F. Kvashi. 9e izd., pererab. i dop. M.: YuraytIzdat, 2010. 6. Morozov N. Izuchaem popravki2007. Podschet srokov // Uchet. Nalogi. Pravo. 2006. № 48. 7. Patrikeeva T.A. Ischislenie srokov v nalo govom zakonodatel'stve // Nalogi i nalogooblo zhenie. 2009. №11. S.1619. 8. Petrukhina T.G. Sroki v grazhdanskom prave / / Pravo i ekonomika. 2006. №5 9. Podkopaev M.V. Kommentariy k Federal'no mu zakonu ot 05.04.2010 g. №41FZ «O vnesenii izmeneniy v chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonoda tel'nye akty Rossiyskoy Federatsii» // Akty i kommentarii dlya bukhgaltera. 2010. № 9. S.1621. 10. Chernik I.D. Poryadok ischisleniya srokov v nalogovykh pravootnosheniyakh // Finansovyy ve stnik: finansy, nalogi, strakhovanie, bukhgalter skiy uchet. 2008. №

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Ignatov, A. V. Technical Mistakes in the Tax Code: Interpretation Problems