Судебная практика по налоговым спорам

Конспективный поглавный указатель по тексту Налогового Кодекса Российской Федерации

Обобщенный аналитический обзор судебной практики Конституционного суда Российской Федерации, Верховного Суда Российской Федерации и Верховного Суда Республики Татарстан за период 2014–2015, касающейся налоговых правоотношений

Рецензенты:

Горшунов Денис Николаевич, кандидат юридических наук, судья Верховного Суда Республики Татарстан, доцент Казанского (Приволжского) федерального университета

Каминский Эдуард Станиславович, судья Верховного Суда Республики Татарстан

Авторский коллектив:

Р. Д. Фархутдинов – кандидат юридических наук, старший преподаватель кафедры государственно-правовых дисциплин КФ ФГБУ «Университет «Правосудия», советник государственной гражданской службы РФ 3 класса, практикующий юрист

Т. 3. Хусаинов – советник государственной гражданской службы РФ 3 класса, практикующий юрист

O. В. Сычева – аспирант Университета «ТИСБИ», советник государственной гражданской службы РФ 3 класса, практикующий юрист

JURISPRUDENCE ON TAX DISPUTES

The concise chapter index of the Tax Code of the Russian Federation

A summary analytical review of jurisprudence of the Constitutional Court of the Russian Federation, of the Supreme Court of the Russian Federation and the Supreme Court of the Republic of Tatarstan for the period 2014–2015, related to the tax legal matters

Reviewers:

Gorshunov Denis Nikolaevich, Judge of the Supreme Court of the Republic of Tatarstan, PhD in Law, Associate Professor of FPM.

Kaminsky Eduard Stanislavovich, Judge of the Supreme Court of the Republic of Tatarstan.

R.D. Farkhutdinov— PhD in Law, Senior teacher of the Department of State and legal disciplines of KB FSBU «University of Justice», third class Advisor of the State Civil Service of the Russian Federation, legal practitioner

T. Z. Husainov – third class Advisor of the State Civil Service of the Russian Federation, legal practitioner

О. V. Sycheva – postgraduate student of the «University» TISBI, third class Advisor of the State Civil Service of the Russian Federation, legal practitioner

R. D. Farkhutdinov, T. Z. Husainov, О. V. Sycheva

This edition contains the jurisprudence of the Constitutional Court of the Russian Federation, of the Supreme Court of the Russian Federation and of the Supreme Court of the Republic of Tatarstan for the period 2014–2015, related to the tax legal matters, and structured in accordance with the sections and chapters of the Tax Code of the Russian Federation. This jurisprudence contains summary and thesis conclusions on the most relevant and significant judicial acts, relating to the tax legal matters, made in 2014 and 2015. The proposed format allows the reader to move easily through a large amount of performed judicial acts and it promotes the formation of the approaches of the court to problematic issues of tax legal matters.

The proposed review is particularly relevant in the light of recent changes in the judicial system of the Russian Federation that have occurred in 2014. The Supreme Court of the Russian Federation has come to be regarded as the only highest judicial body; it has been given the power to consider economic disputes that were formerly within the competence of the Supreme Arbitration Court of the Russian Federation. In this regard, particular attention is paid to judgments handed down by the Supreme Court of the Russian Federation for economic disputes that set the direction for development of economic, legal relations.