'Some Aspects of the 'Entrepreneurial Activity' Concept Content in Cases of Tax Disputes' Financial Law and Management nbpublish.com
Eng During last 365 days Approved articles: 1868,   Articles in work: 383 Declined articles: 401 
Library

Svetlov I.A., Zabaykalov A.P. Some Aspects of the 'Entrepreneurial Activity' Concept Content in Cases of Tax Disputes

Published in journal "Financial Law and Management", 2015-4 in rubric "Taxation of natural persons", pages 427-431.

Resume: Based on judicial practices, the authors of the present article are trying to answer the question whether entrepreneurial activity can be considered as the situation when a property owner (physical entity) leases the property he or she owns. The subject of the present research is the contradictions arising between tax authorities and taxpayers regarding the matter. The authors note that providing that the tax legislation does not offer its own definition of 'entrepreneurial activity', law enforcement officials have to apply provisions of civil law. In this case, uncertain legal statements cause the need to view circumstances of a particular case. The methodology of the research is based on traditional legal principles, techniques and methods such as dialectics, analysis, synthesis, analogy and deduction and etc. The authors conclude that the situation when a physical entity leases out his property obtained for personal, family and other purposes can't be considered as entrepreneurial activity. Accordingly, the rent isn't considered as a revenue obtained in a result of entrepreneurial activity.

Keywords: judicial practice, entrepreneurial (business) activities, tax, rent, tax dispute, individual, entrepreneur (businessman) , citizen, rental fee, income.

DOI: 10.7256/2310-0508.2015.4.16784

This article can be downloaded freely in PDF format for reading. Download article

Bibliography:
Grazhdanskiy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 30 noyabrya 1994 g. 51-FZ // Sobranie zakonodatel'stva Rossiyskoy Federatsii. 1994. 32. St. 3301; Grazhdanskiy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 26 yanvarya 1996 g. 14-FZ // Sobranie zakonodatel'stva Rossiyskoy Federatsii. 1996. 5. St. 410.
Obshcherossiyskiy klassifikator vidov ekonomicheskoy deyatel'nosti (OKVED) OK 029-2001 (KDES Red. 1), prinyatyy i vvedennyy v deystvie Postanovleniem Gosstandarta Rossii ot 06.11.2001 454-st // http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=178809
Pis'mo Ministerstva finansov Rossiyskoy Federatsii ot 22 sentyabrya 2006 g. 03-05-01-03/125 O nalogooblozhenii NDFL dokhodov fizicheskogo litsa ot sdachi v arendu (vnaem) zhilykh pomeshcheniy // Uchet. Nalogi. Pravo. (Ofitsial'nye dokumenty). 2006. 17 oktyabrya 2006 g.
Reshenie Eletskogo gorodskogo suda Lipetskoy oblasti ot 21 avgusta 2012 g. po grazhdanskomu delu 2-1745/2012.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31 iyulya 1998 g. 146-FZ // Sobranie zakonodatel'stva Rossiyskoy Federatsii. 1998. 31. St. 3824; Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05 avgusta 2000 g. 117-FZ // Sobranie zakonodatel'stva Rossiyskoy Federatsii. 2000. 32. St. 3340.
Borovikova E.V. Spornye voprosy ischisleniya NDFL i arbitrazhnaya praktika ikh razresheniya // Nalogi i nalogooblozhenie. 2012. 7. C. 51-58.
Klyuchevskiy V. Kurs russkoy istorii. Soch. v 8 t. M., 1958. T.4.S. 130-133.
Konstitutsiya Rossiyskoy Federatsii: prinyata vsenarodnym golosovaniem 12 dekabrya 1993 g. (red. ot 21.07.2014) // Sobranii zakonodatel'stva Rossiyskoy Federatsii. 2014. 31. St. 4398.

Correct link to this article:
just copy this link to clipboard