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-
TAXPAYER PROTECTION -
NATIONAL REPORTS ON TAXPAYER PROTECTION
Национальный доклад России, Д.В. Винницкий
1. Individual tax law interpretations (private rulings)
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. См. подробнее...