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Administrative and municipal law
Reference:
Baranov, S.P. (2012). Correlation of the changes in the legal qualification of the deal and recognizing the deal as null
and void. Administrative and municipal law, 7, 66–71. https://en.nbpublish.com/library_read_article.php?id=61201
Baranov, S.P. Correlation of the changes in the legal qualification of the deal and recognizing the deal as null and void.Abstract: Based on his studies of the judicial practice and doctrinal sources the author analyzes the powers of the tax bodies on recognizing the deals of taxpayers as null and void, and on changes in the legal qualification of such deals. Then the author gives comparative legal analysis of such deals. Keywords: deal, taxes, invalidity and nullity of a deal, legal qualification, contract, taxpayer, registration.
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