This volume is the seventh in the series of reports on the annual congresses of the European Association of Tax Law Professors (EATLP). The topic on Separation of Powers in Tax Law was discussed in a workshop in the 2009 Congress held in Santiago de Compostela. Читать далее...
Сведения о национальном докладчике от России
Dr Danil V. Vinnitskiy is 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 brings scholars from CIS countries together). Author of more than 160 publications, including 11 monographs and 7 textbooks on tax and financial law (including those prepared with coauthors). Acted as an editor of collections of works on topical issues of financial and tax law. General editor of the Russian Yearbook of International Tax Law. Member of scientific councils of a number of the RF state bodies; acted as an expert of the RF Constitutional Court.
The meaning of legal indeterminacy in tax matters (Danil V. Vinnitsky)
The RF Tax Code (Part I of the RFTax Code has been in effect since 1 January 1999) states that in the Russian Federation a tax is deemed to be established only when taxpayers and taxation elements are determined; these elements are, in particular: 1) tax object; 2) tax base; 3) tax period; 4) tax rate; 5) procedure for tax computation; 6) procedure and time periods of tax payment (Article 17).
Article 3 (6) of the RFTax Code, which is considered to secure one of the principles of tax law, provides: "when establishing a tax all the elements of taxation should be determined. Legislation on taxes and charges should be formulated in such a way that everyone knows exactly what kinds of taxes (charges), when and in what order he/she will have to pay".