
	Administrative and municipal law Reference: Aresenyeva N.V. Administrative Offences in the Sphere of Taxes and Levies: Challenges of Calculation of the Period of Limitation. // Administrative and municipal law. 2010. № 11. P. 34-42. URL: https://en.nbpublish.com/library_read_article.php?id=57737 Aresenyeva N.V. Administrative Offences in the Sphere of Taxes and Levies: Challenges of Calculation of the Period of Limitation. Abstract: The article is devoted to the problems of calculation of limitation periods for bringing to responsibility for administrative offences in the sphere of taxes and levies. The author studies peculiarities of calculation of limitation periods for an administrative offence (failure to perform a duty by a deadline). Special attention is given to detection of the beginning moment and termination time of an administrative offence in the sphere of taxes and levies. Keywords: administrative responsibility, taxes, levies, periods, limitation, moment, detection, lasting, offence This article is unavailable for unregistered users. Click to login or register References 1. Bakhrakh D.N. Problemy dlyashchikhsya pravonarusheniy // Sovremennoe pravo. — 2005. — № 11. 2. Borisov A.N., Makhrov I.E. Kommentariy k polozheniyam NK RF, KoAP RF i UK RF ob otvetstvennosti za narusheniya zakonodatel'stva o nalogakh i sborakh. — M., 2003. 3. Demin A. Obshchiy obzor nalogovykh pravonarusheniy (gl. 16 NK RF) // (gazeta) Pravovoe obozrenie № 4 (77). — 2008. — aprel'. 4. Zvecharovskiy I. Moment okonchaniya prestupleniy, svyazannykh s ukloneniem ot uplaty obyazatel'nykh platezhey // Rossiyskaya yustitsiya. — 1999. — № 9. 5. Evseev A.A. Moment opredeleniya nachala ischisleniya sroka davnosti vzyskaniya nalogovykh sanktsiy za pravonarusheniya s formal'nym sostavom // Nalogovye spory: teoriya i praktika. — 2006. — № 3. 6. Kraynev A.E. Norma v zhizni Tochka otscheta dlya otvetstvennosti: obnaruzhenie ili sovershenie? // Uchet, nalogi, pravo. — 2003. — № 9. 11-17 marta 2003 g. 7. Nalogovoe pravo Rossii / Otv. red. Yu.A. Krokhina. — M., 2004; 8. Pankova O.V. Administrativnaya otvetstvennost' za nalogovye prestupleniya: problemy i sudebnaya praktika primeneniya KoAP RF // Zhurnal rossiyskogo prava. — 2004. — № 1. 9. Shakin V. Kriterii dlyashchegosya administrativnogo pravonarusheniya// informatsiya poluchena iz Interneta; http://www/lawlinks.ru/ view_data/php?id=29345; 10. Yani P. Dlyashchiesya prestupleniya s material'nym sostavom. K voprosu o kvalifikatsii prestupnogo ukloneniya ot uplaty nalogov // Rossiyskaya yustitsiya. — 1999. — № 1.

Journals

Books

Aresenyeva N.V. Administrative Offences in the Sphere of Taxes and Levies: Challenges of Calculation of the Period of Limitation.