Tax disputes: trends in law enforcement

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Scientific and practical manual . M. : Walters Clover, 2009. 400 s. Disputes related to the calculation and payment of certain types of taxes . Whether the application of tax deductions on value added tax and expenses on corporate income tax (tax on income of individuals and a single social tax for individual entrepreneurs) when carrying out economic transactions with a counterparty is justified , not registered as a legal entity or an individual entrepreneur? Is it fair to apply VAT deductions and corporate income tax expenses (VAT and CIT for individual entrepreneurs) , Invoices (invoices), Goods invoices and t. p. ) signed by unauthorized persons?With what degree of due diligence should the taxpayer act, to prevent adverse tax consequences in the future?Are the claims of tax authorities to pay value added tax in excess of the contract price in the case of, If the agreement does not specify , is included in the value added tax in the price or not? Is it correct to reflect in the income tax expenses of organizations the costs of purchasing fuel and fuel and lubricants in the amount of , exceeding the relevant fuel and lubricants consumption standards , approved by the Ministry of Transport of the Russian Federation? Does the current legislation provide for the possibility of eliminating errors made in invoices by reissuing them?Can it serve as a basis for refusing to receive a tax deduction for value added tax?Can it serve as a basis for receiving tax deductions for value added tax invoices? Can technical errors in the execution of documents affect the validity of the claimed tax benefit?Can the tax authority retrain the civil contract into an employment contract with the corresponding change in tax consequences?Disputes, related to the conduct of tax control measures and challenging acts (actions , Inaction of the tax authority. Is there a three-year statute of limitations for the collection of tax , Is it possible for the taxpayer to challenge the refusal of the tax authority to exclude information about unreasonably accrued tax from the personal account , Is it necessary for the tax authority to fail to comply with the obligation to notify the taxpayer about the examination of the tax audit materials to unconditionally cancel the decision on bringing to tax liability?Is it necessary for the tax authority to draw up an act after additional tax control measures?Can the tax authorities use information as evidence, obtained outside the tax control?In what cases can tax authorities use information to obtain evidence, received by other state bodies?In which cases the conclusions of the tax authority are recognized as a change in the legal qualification of the transaction?What circumstances should be the basis for an application to the court for the adoption of interim measures in the form of suspension of the act of the tax authority for the collection of tax amounts, Penalties , A penny?
LF/278315890/R
Data sheet
- Name of the Author
- Гусева Т.А.
Чуряев А.В. - Language
- Russian