Евразийский научно-исследовательский центр сравнительного и международного финансового права

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Protection of Taxpayer's Rights

Публикации > Книги и монографии

This book is a result of an international conference "Taxpayer Protection. Tax Policy" organized to celebrate the 10th anniversary of the Centre of Tax Documentation and Studies in Lodz, Poland. The conference was held on 9 and 10 May 2008 at Biedermann Palace, University of Lodz. It was co-organized by the Centre and the Foundation Centre of Tax Documentation and Studies which provides support to the activities of the Centre (inter alia financing). Читать далее...

Оглавление:
TAXPAYER PROTECTION - SELECTED ISSUES
NATIONAL REPORTS ON TAXPAYER PROTECTION
GENERAL REPORT
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Национальный доклад России, Д.В. Винницкий
1. Individual tax law interpretations (private rulings)
1.1. Introduction
The complexity and the detailed character of tax legislation mean that its interpretation is of great significance. The current tax legislation of Russia contains a number of provisions dealing with tax law interpretations and the legal consequences of its application by taxpayers.
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