ARCHIVE FOR 2011 RUSSIAN
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Май 2011
CONTENT
OFFICIAL SECTION
COURT PRACTICE
IN COURTS OF WEST SIBERIA
THEORY AND PRACTICE
A.V. Solodilov Some problems of gaining unjustified tax benefit proving in cases connected with challenging non-normative acts of tax authorities. On the basis of data on court practice of recent years the article considers problems of forming evidentiary base for cases on challenging decisions of tax authorities. Separate forms of evidence are investigated: expert evidence, testimonial evidence, survey reports. Special attention is paid to questions of observance of taxpayers' rights when using some or other forms of tax management and apportionment of the burden of proof in cases of the named category within the framework of arbitration proceedings.
Keywords:
arbitration proceedings, tax management, tax benefit, evidence, proving, expertise, witness, survey
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S.P. Ponomarenko Fair practice and tax benefit The article analyses correlation of the taxpayer's prudence and diligence with the necessity to, in order to gain tax benefit, submit documents containing full, reliable and consistent information.
Keywords:
credibility of operations, blemishes of documents, fair practice, tax benefit
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S.V. Makhinko Tax secret: limitation or protection of taxpayers' rights In the precontractual practice economic entities often perform actions aimed at acquiring information on violations by the counterpart of taxation and revenue legislation. However, as a rule tax inspections deny representation of such information, as information on fulfillment of tax obligations makes up a tax secret and have a special access mode.
Keywords:
information, tax secret, counterpart, due diligence and caution
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A.V. Shilov Judicial confession in arbitration proceedings This article discloses notion, essence, forms and meaning of a judicial confession and proposes its classification; its applied relevance is pointed out and ways of improvement of legislation in connection with introduction of judicial confession are suggested.
Keywords:
judicial proving, judicial confession, implied confession, conciliative confession, compromise on the fact pattern
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ABOUT WORK AND PRIVATE LIFE
