Procedural Rules in Tax Law in the Context of European Union and Domestic Law

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Procedural rules play a key role in Russian tax law and determine the effectiveness of certain norms and court and administrative practice. Some procedural rules are established directly by the RF Tax Code, however, judicial procedural rules are provided for by other special normative acts. The Russian Federation is a non-EU Member State and, but for some exceptions (e.g., the Partnership Agreement), the rules of EC law are not binding on it.
However, there are cases of an indirect (‘soft’) influence of certain concepts of EC law on Russian law, including procedural rules in tax law. (We cannot exclude the reverse effect, either: the influence of optimal legal models which are practiced in third countries and international organizations on EC law.)

Оглавление:

Part I
General Part
Part II
National Reports
Annex
Questionnaire: Procedural Rules in Tax Law in the Context of Community Law and Domestic Law 689
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Информация о национальном докладчике:
Danil V. Vinnitskiy (National Reporter, Russia)
Prof. Dr Danil V. Vinnitskiy Head of the Department of tax and financial law, the Urals State Academy of Law (Ekaterinburg, Russia); Member of the European Association of Tax Law Professors and of the Presidium of the International Association of Financial Law (which unites scholars from CIS countries); Author of more than 160 publications, including eleven monographs and seven textbooks on tax and financial law (including those prepared with co-authors) he is also editor of collections of articles on the topical issues of financial and tax law, General editor of the Russian Yearbook of International Tax Law, Member of the scientific councils of a number of the RF state bodies and has acted as an expert for the RF Constitutional Court.