
	Administrative and municipal law Reference: Zutikov I.A. The protection of rights and lawful interests of lending agencies in tax process // Administrative and municipal law. 2015. № 6. P. 582-587. URL: https://en.nbpublish.com/library_read_article.php?id=66575 Zutikov I.A. The protection of rights and lawful interests of lending agencies in tax process Abstract: The article considers a lending agency as a specialized subject and its rights and lawful interests in the process of tax obligations discharge in tax process. Special attention is paid to the definition of the term “tax process” and to the formation of the author’s definition of this term. The author outlines the key problems of the protection of the rights and lawful interests of lending agencies, as resolution of conflicts between lending agencies and rating authorities in the sphere of bank secrecy. The author considers the infringement of tax legislation by lending agencies including a failure to implement the decision of a rating authority or a violation of order of account opening for a taxpayer. The author uses special legal methods of scientific research such as the comparative-legal method and the formal-logical method; partially, the author uses the method of interpretation. The main contribution of the author to the study of the essence of lending agencies in tax legal relations is a profound consideration of the role of a lending agency in a trial and in interaction with rating authorities. One of the important elements of the study is the consideration of the term “tax process” and its sense from the viewpoint of the modern scientific community. Keywords: tax, right, lawful interest, lending agency, tax process, tax law, protection of rights, process, procedure, responsibility This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Nalogovyy kodeks RF (chast' pervaya) ot 31. 07. 1998 № 146-FZ //Sobranie zakonodatel'stva RF. 1998. № 31. St. 3824. 2. Federal'nyy zakon ot 02. 12. 1990 № 395-1 «O bankakh i bankovskoy deyatel'nosti» //Sobranie zakonodatel'stva RF. 1996. № 6. St. 492 3. Polozhenie o poryadke soobshcheniya bankom v elektronnom vide nalogovomu organu ob otkrytii ili o zakrytii scheta, vklada (depozita), ob izmenenii rekvizitov scheta, vklada (depozita). (utv. Bankom Rossii 07. 09. 2007 № 311-P) //Vestnik Banka Rossii. 2007. № 58. 4. Postanovlenie Konstitutsionnogo Suda RF ot 12. 10. 1998 № 24-P «Po delu o proverke konstitutsionnosti punkta 3 stat'i 11 Zakona RF ot 27 dekabrya 1991 goda «Ob osnovakh nalogovoy sistemy v RF» //Sobranie zakonodatel'stva RF. 1998. № 42. St. 5211. 5. Opredelenie Konstitutsionnogo Suda RF ot 06. 12. 2001 № 257-O «Po zhalobe Krasnoyarskogo filiala zakrytogo aktsionernogo obshchestva «Kommercheskiy Bank «Lanta – Bank» na narushenie konstitutsionnykh prav i svobod punktami 1 i 2 st. 135 i chast'yu vtoroy stat'i 136 Nalogovogo kodeksa RF» //Sobranie zakonodatel'stva RF. 2002. № 6. St. 625. 6.Postanovlenie FAS Vostochno-Sibirskogo okruga ot 10. 03. 2011 po delu № A78-6096/2010 //SPS «Konsul'tantPlyus». 7. Postanovlenie FAS Ural'skogo okruga ot 12. 03. 2012 № F09-193/12 po delu № A50P-464/2011 //SPS «Konsul'tantPlyus». 8. Postanovlenie Sed'mogo arbitrazhnogo apellyatsionnogo suda ot 04. 03. 2013 po delu № A45-23956/2012 «Po delu o priznanii nedeystvitel'nym resheniya nalogovogo organa o privlechenii k otvetstvennosti v vide shtrafa v svyazi s nepredstavleniem bankom spravok (vypisok) po operatsiyam i schetam v nalogovyy organ» //SPS «Konsul'tantPlyus». 9. Vinnitskiy D. V. Nalogovoe protsedurnoe pravo i nalogovyy protsess: problemy stanovleniya //Zakonodatel'stvo. 2003. № 2. 10. Dubinskiy A. M. Nalogovye organy Rossii: teoriya i praktika finansovogo kontrolya. M., 2014. 11. Kolesnichenko T. V. Dosudebnyy i sudebnyy poryadok uregulirovaniya sporov po rezul'tatam nalogovykh proverok. M., 2012. 12. Kuznechenkova V. E. Nalogovyy protsess: sovremennaya kontseptsiya pravovogo regulirovaniya: Dis. …d-ra yurid. nauk. M., 2004. 13. Ediev S. A. Voprosy obespecheniya bankovskoy tayny v nalogovom kontrole: zakonodatel'noe obespechenie i problemy sudebnoy praktiki //Finansovoe pravo. 2013. № 7.

Journals

Books

Zutikov I.A. The protection of rights and lawful interests of lending agencies in tax process