Евразийский научно-исследовательский центр сравнительного и международного финансового права

This book aims at filling this gap with the contributions of almost 40 academic experts from 16 countries, providing a written forum that combines the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers rights.
The book was drafted on the basis of a conference held in Cetara-Salerno in June 2008 and contains an updated and revised version of the 26 reports presented at that conference, together with some brief commentaries drafted by other experts. Читать подробнее...

Оглавление:
General Report
Part I Reconciliatory Interpretation and Direct Effect of Decisions
Part II Legal Protection of Taxpayers in Preliminary Rule Procedures
Part III Legal Remedies and Infringement Procedures
Part Four Direct Actions: State Aids
Part Five Liability for Damages in European Law and Taxation
Part Six Hindrances in Acces to Justice and the Right of Fress Standing Action
Part Seven Forum Shopping: Differences in Siaiulcs of Limitation and in Actum before
Civil Courts (for Damages) and Tax Courts (for Appealing а Таx Audit)
Part Eight Legal Remedies for an Effective Protection of Taxpayers in the Presence of Non-Appealable Acts or Decisions Infringing European Law.
См. подробнее...

Введение  к национальному докладу от Россиии (Д.В. Винницкий)
Legal protection of taxpayers is quite a multi-faceted and urgent topic and probably there is no jurisdiction in the world where taxpayers' protection would be found sufficient (for one reason or another). In particular, difficult issues arise when violations of taxpayers' rights are connected with the conflict of legal norms related to different levels of legal regulations. In the Russian Federation, as in a federal stale, we can see at least two classes of problems of this kind:
- firstly, when taxpayers' rights suffer from the conflict of federal and regional laws (one of them can be more favourable for taxpayers, the other one, less favourable);
- secondly, when taxpayers' rights suffer from the conflict of tax law norms (federal or regional) with constitutional legal regulations, for example, the RF Constitution and the way it is interpreted. См. подробнее...