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Taxes and Taxation
Reference:

Bogdanov, D.V. Some specific features of performing and obligation to pay fines in case of reorganization of a legal entity via acquisition

Abstract: This article includes analysis of normative and practical problems appearing in cases of payment of fines for tax violations of a legal entity, when such an entity is reorganized via acquisition. The author points out the need to improve legislation in this sphere.


Keywords:

taxes and taxation, responsibility, fine, penalties, reorganization, legal successor, responsibility, offence, budget, decision.


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This article written in Russian. You can find original text of the article here .
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